Germany
Individual - Sample personal income tax calculation
Last reviewed - 23 December 2023
Facts and assumptions
- This is a sample tax calculation for the year 2021.
- Married couple with two dependent children under age 18 years.
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 1,000.
- Rental income from German sources of one spouse totals a loss of EUR 5,000.
Expenses
- Church tax of EUR 1,205 (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 |
(1,205) |
|
| Donations |
(250) |
|
| Social security contributions limited deduction |
(11,986) |
|
| Child allowance (EUR 8,388 per child) |
(16,776) |
|
| Taxable income |
|
63,783 |
| Income tax |
11,344 |
|
| Child benefit for two children |
5,256 |
|
| Solidarity surcharge |
0 |
|
| Church tax |
1,021 |
|
| Total tax due |
|
17,621 |
| Less prepayments: |
|
|
| Wage tax |
(19,128) |
|
| Solidarity surcharge on wages |
(0) |
|
| Church tax on wages |
(1,205) |
|
| Total tax paid |
|
(20,333) |
| Total tax refund after tax assessment |
|
(2,712) |
