2.1ÌýÌýÌýÌý Withholding of income tax
The German Income Tax Handbook 2025, which is updated annually, can be found here.
The income tax rates in Germany for 2025 are progressive:
| Income thresholds (simplified) | Tax rates |
| Up to EUR 12,096 (Basic allowance) | 0% |
| Between EUR 12,097 and EUR 68,480 | from 14% to 42% (depending on a specific income tax calculation formulas) |
| Between EUR 68,481 and EUR 277,825 | 42% |
| Over EUR 277,826 | 45% |
The income tax rates in Germany for 2024 were:
| Income thresholds (simplified) | Tax rates |
| Up to EUR 11,604 | 0% |
| EUR 11,605–EUR 16,699 | 14%+ |
| EUR 16,700–EUR 66,760 | 24%+ |
| EUR 66,761–EUR 277,825 | 42% |
| Over EUR 277,826 | 45% |
A program flowchart to assist
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Web page updated on 17 Mar 2025 14:33