Country tax profile · 2026
Germany income tax
How Germany taxes income
Germany taxes personal income at rates up to 45%. Residents are taxed on worldwide income, with no inbound expat regime. The solidarity surcharge and a possible church tax add to the load.
Compiled by MyNomadWorld for Germany and currently being re-verified against primary sources. Confirm with a local adviser before relying on it.
Germany income tax brackets (2026)
| Taxable income | Rate |
|---|---|
| up to 12,096 EUR | 0% |
| up to 68,480 EUR | 14% |
| up to 277,825 EUR | 42% |
| over the top bracket | 45% |
National brackets; local or regional surcharges may apply on top.
How Germany's income tax compares
Germany's top income tax of 45% is the 18th highest of the 197 countries we track, against a global average of 27.9% and a Europe average of 30.8%.
Countries with a similar income tax
United Kingdom (45%) · France (45%) · Switzerland (45%) · Australia (45%) · Japan (45%) · South Korea (45%)
Who is a tax resident of Germany?
Residence (Wohnsitz) or habitual abode in Germany (>6 months / 183 days) → unlimited worldwide tax liability.
Related Germany taxes
Moving to Germany?
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What is the income tax rate in Germany?
Germany taxes personal income at rates up to 45%. Residents are taxed on worldwide income, with no inbound expat regime. The solidarity surcharge and a possible church tax add to the load.