Calculate the Basic Tax Allowance
Tax-free subsistence minimum under §32a EStG — €12,096 single, €24,192 joint. With marginal and effective tax rate for your taxable income.
Income
Filing status
- Basic allowance 2026
- €12,096
- Marginal tax rate
- 32.00 %
- Effective tax rate
- 18.30 %
- Income tax
- €7,320
- Tax saved by Grundfreibetrag
- €1,693
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Breakdown
| Item | Amount |
|---|---|
| Taxable income (zvE) | €40,000 |
| Less: Grundfreibetrag | − €12,096 |
| Portion above allowance | €27,904 |
| Income tax (tariff §32a EStG) | €7,320 |
| Marginal tax rate | 32.00 % |
| Effective tax rate | 18.30 % |
| Tax without basic allowance | €9,013 |
| Tax saved | €1,693 |
Note: Calculation per §32a EStG (2026). The Grundfreibetrag is €12,096 per person; for joint filing it doubles to €24,192. Income tax is shown without solidarity surcharge and church tax. The lump-sum work-expense deduction, special expenses and extraordinary burdens are already factored into the taxable income.
Background
Germany's Basic Tax Allowance 2026: €12,096 Tax-Free — What It Is and How It Saves You Money
10 Min.