Wage tax table

The wage tax table (Lohnsteuertabelle) shows how much wage tax is due at which gross income in which tax class in Germany.

The 6 tax classes:

• I: single, divorced – standard
• II: single parents – additional relief amount (€4,260)
• III: married (higher earner) – lowest deductions
• IV: married (both earning similar amounts) – like class I
• V: married (lower earner, partner has III) – highest deductions
• VI: second job – highest deductions, no basic tax-free allowance

Example wage tax 2025 (class I, no church tax, no children):

• €2,000 gross: ~€116 wage tax + ~€188 social security = ~€1,696 net
• €3,000 gross: ~€336 wage tax + ~€615 social security = ~€2,049 net
• €4,000 gross: ~€620 wage tax + ~€820 social security = ~€2,560 net
• €5,000 gross: ~€951 wage tax + ~€1,025 social security = ~€3,024 net

Basic tax-free allowance 2026:

• €12,348 per year (€1,029/month)
• Up to this amount you pay ZERO income tax
• Every euro above it is taxed progressively (14% to 45%)

Tax rates:

• 0%: up to €12,348 (basic tax-free allowance)
• 14–24%: €12,349–17,799
• 24–42%: €17,800–69,878
• 42%: €69,879–277,825 (top tax rate)
• 45%: from €277,826 ("wealth tax" rate)