Germany
Individual - Sample personal income tax calculation
Last reviewed - 30 June 2025
Facts and assumptions
- This is a sample tax calculation for the year 2025.
- Married couple.
Income
- Gross salary of one spouse of EUR 100,000, other spouse has no income.
- No employment related expenses exceeding the lump sum allowance of EUR 1,230.
- Rental income from German sources of one spouse totals a loss of EUR 5,000.
Expenses
- Church tax of EUR 1,431 (wage church tax).
- Donations of EUR 250.
Tax computation
|
EUR |
EUR |
| Earned income: |
|
|
| Gross salary |
100,000 |
|
| Lump sum deduction employment related expenses |
(1,230) |
|
| Income from employment |
|
98,770 |
| Rental loss |
(5,000) |
|
| Net income |
|
93,770 |
| Deductions: |
|
|
| Church tax |
(1,431) |
|
| Donations |
(250) |
|
| Social security contributions limited deduction |
(16,488) |
|
| Taxable income |
|
75,601 |
| Income tax |
13,252 |
|
| Solidarity surcharge |
0 |
|
| Church tax |
1,193 |
|
| Total tax due |
|
14,445 |
| Less prepayments: |
|
|
| Wage tax |
(15,908) |
|
| Solidarity surcharge on wages |
(0) |
|
| Church tax on wages |
(1,431) |
|
| Total tax paid |
|
(17,339) |
| Total tax refund after tax assessment |
|
(2,894) |
