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Germany Individual - Sample personal income tax calculation

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Facts and assumptions

  • This is a sample tax calculation for the year 2017.
  • Married couple with two dependent children under age 18 years.

Income

  • Gross salary of husband of EUR 100,000.
  • No employment related expenses exceeding the lump sum allowance of EUR 1,000.
  • Rental income from German sources of husband totals a loss of EUR 5,000.

Expenses

  • Church tax of EUR 1,974 (wage church tax).
  • Donations of EUR 250.

 Tax computation

EUR EUR
Earned income:    
Gross salary 100,000  
Lump sum deduction employment related expenses (1,000)  
Income from employment   99,000
Rental loss (5,000)  
Net income   94,000
Deductions:    
Church tax (1,974)  
Donations (250)  
Insurance premiums (lump sum deduction) (9,170)  
Child allowance (EUR 7,356 per child) (14,712)  
Taxable income   67,894
Income tax 13,374  
Child benefit for two children 4,608  
Solidarity surcharge 736  
Church tax 1,204  
Total tax due   19,922
Less prepayments:    
Wage tax (21,138)  
Solidarity surcharge on wages (1,163)  
Church tax on wages (1,902)  
Total tax paid   (24,203)
Total tax refund after tax assessment   (4,281)


Last Reviewed - 16 December 2018

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