{"country":"germany","countryName":"Germany","year":"2026","yearLabel":"2026","isCurrent":true,"region":null,"currency":"EUR","effectiveFrom":"2026-01-01","effectiveTo":"2026-12-31","status":"verified","underReview":[],"dataVerified":true,"sections":[{"id":"income-tax-tariff","title":"Income tax tariff (§ 32a EStG)","group":"income-tax","kind":"values","rows":[{"label":"Basic allowance (Grundfreibetrag): no tax up to","value":12348,"unit":"money"},{"label":"Zone 2 (progressive) ends at","value":17799,"unit":"money"},{"label":"Zone 2 tax","value":"(914.51 × y + 1,400) × y, where y is one ten-thousandth of taxable income above €12,348","unit":"text"},{"label":"Zone 3 (progressive) ends at","value":69878,"unit":"money"},{"label":"Zone 3 tax","value":"(173.1 × z + 2,397) × z + 1,034.87, where z is one ten-thousandth of taxable income above €17,799","unit":"text"},{"label":"Zone 4 rate","value":0.42,"unit":"rate"},{"label":"Zone 4: amount deducted from 42% of taxable income","value":11135.63,"unit":"money"},{"label":"Zone 4 ends at","value":277825,"unit":"money"},{"label":"Zone 5 rate (top rate)","value":0.45,"unit":"rate"},{"label":"Zone 5: amount deducted from 45% of taxable income","value":19470.38,"unit":"money"}],"source":{"title":"§ 32a EStG Einkommensteuertarif (gesetze-im-internet.de), Veranlagungszeitraum 2026","url":"https://www.gesetze-im-internet.de/estg/__32a.html","retrievedAt":"2026-10-17"},"verified":true,"basis":"Taxable income (zu versteuerndes Einkommen), per year, single assessment","note":"Joint assessment (married couples): twice the tax on half the joint taxable income (splitting, § 32a (5) EStG)."},{"id":"solidarity-surcharge","title":"Solidarity surcharge (Solidaritätszuschlag)","group":"income-tax","kind":"values","rows":[{"label":"Rate on income tax","value":0.055,"unit":"rate"},{"label":"No surcharge while income tax is at most: single","value":20350,"unit":"money"},{"label":"No surcharge while income tax is at most: joint assessment","value":40700,"unit":"money"},{"label":"Above that, at most this share of the income tax above the exemption","value":0.119,"unit":"rate"}],"source":{"title":"Solidaritätszuschlaggesetz 1995 (SolzG 1995) §§ 3 and 4 (gesetze-im-internet.de)","url":"https://www.gesetze-im-internet.de/solzg_1995/__3.html","retrievedAt":"2026-10-17"},"verified":true},{"id":"child-allowances","title":"Child allowances and child benefit","group":"income-tax","kind":"values","rows":[{"label":"Child allowance (Kinderfreibetrag) per parent","value":3414,"unit":"money"},{"label":"Care, education and training allowance per parent","value":1464,"unit":"money"},{"label":"Child benefit (Kindergeld) per child, per month","value":259,"unit":"money","source":{"title":"§ 66 EStG Höhe des Kindergeldes; § 31 EStG Familienleistungsausgleich (gesetze-im-internet.de)","url":"https://www.gesetze-im-internet.de/estg/__66.html","retrievedAt":"2026-10-17"}}],"source":{"title":"§ 32 (6) EStG Kinder, Freibeträge für Kinder (gesetze-im-internet.de)","url":"https://www.gesetze-im-internet.de/estg/__32.html","retrievedAt":"2026-10-17"},"verified":true,"note":"The tax office applies the allowances only where they save more than the child benefit received."},{"id":"wage-tax-allowances","title":"Wage tax (Lohnsteuer) allowances","group":"income-tax","kind":"values","rows":[{"label":"Employee lump-sum allowance (Arbeitnehmer-Pauschbetrag)","value":1230,"unit":"money"},{"label":"Lump sum for pension income (Versorgungsbezüge)","value":102,"unit":"money"},{"label":"Special-expenses lump sum (Sonderausgaben-Pauschbetrag)","value":36,"unit":"money"},{"label":"Single-parent relief (Entlastungsbetrag, tax class II)","value":4260,"unit":"money"}],"source":{"title":"EStG §§ 9a, 10c, 24b, 32 (6) (gesetze-im-internet.de) and PAP 2026 method MZTABFB ('Ermittlung der festen Tabellenfreibeträge', PAP Seite 22)","url":"https://www.gesetze-im-internet.de/estg/__9a.html","retrievedAt":"2026-10-17"},"verified":true},{"id":"church-tax","title":"Church tax (Kirchensteuer) by federal state","group":"income-tax","kind":"values","rows":[{"label":"Baden-Württemberg (BW)","value":0.08,"unit":"rate"},{"label":"Bayern (BY)","value":0.08,"unit":"rate"},{"label":"Berlin (BE)","value":0.09,"unit":"rate"},{"label":"Brandenburg (BB)","value":0.09,"unit":"rate"},{"label":"Bremen (HB)","value":0.09,"unit":"rate"},{"label":"Hamburg (HH)","value":0.09,"unit":"rate"},{"label":"Hessen (HE)","value":0.09,"unit":"rate"},{"label":"Mecklenburg-Vorpommern (MV)","value":0.09,"unit":"rate"},{"label":"Niedersachsen (NI)","value":0.09,"unit":"rate"},{"label":"Nordrhein-Westfalen (NW)","value":0.09,"unit":"rate"},{"label":"Rheinland-Pfalz (RP)","value":0.09,"unit":"rate"},{"label":"Saarland (SL)","value":0.09,"unit":"rate"},{"label":"Sachsen (SN)","value":0.09,"unit":"rate"},{"label":"Sachsen-Anhalt (ST)","value":0.09,"unit":"rate"},{"label":"Schleswig-Holstein (SH)","value":0.09,"unit":"rate"},{"label":"Thüringen (TH)","value":0.09,"unit":"rate"}],"source":{"title":"BMF Lohn- und Einkommensteuerrechner: Berechnung der Lohnsteuer 2026 (Kirchensteuer nach Bundesland)","url":"https://www.bmf-steuerrechner.de/bl/bl2026/eingabeformbl2026.xhtml","retrievedAt":"2026-10-17"},"verified":true,"basis":"Share of the income tax (wage tax), members of a church that levies it","note":"Each Land sets the rate: 8% in Baden-Württemberg and Bayern, 9% elsewhere. One table for all 16 Länder; there are no separate Land pages."},{"id":"pension-insurance","title":"Pension insurance (Rentenversicherung)","group":"employee","kind":"values","rows":[{"label":"Contribution rate (employee and employer each pay half)","value":0.186,"unit":"rate"},{"label":"Contribution ceiling (Beitragsbemessungsgrenze), per year","value":101400,"unit":"money","source":{"title":"Sozialversicherungsrechengrößen-Verordnung 2026 vom 24. November 2025 (BGBl. 2025 I Nr. 278)","url":"https://www.gesetze-im-internet.de/svbezgrv_2026/BJNR1160A0025.html","retrievedAt":"2026-10-17"}},{"label":"Contribution ceiling, per month","value":8450,"unit":"money","source":{"title":"Sozialversicherungsrechengrößen-Verordnung 2026 vom 24. November 2025 (BGBl. 2025 I Nr. 278)","url":"https://www.gesetze-im-internet.de/svbezgrv_2026/BJNR1160A0025.html","retrievedAt":"2026-10-17"}}],"source":{"title":"Bekanntmachung der Beitragssätze in der allgemeinen Rentenversicherung und der knappschaftlichen Rentenversicherung für das Jahr 2026 vom 24. November 2025 (BGBl. 2025 I Nr. 291)","url":"https://www.gesetze-im-internet.de/rvbeitrsbek_2026/BJNR1230A0025.html","retrievedAt":"2026-10-17"},"verified":true},{"id":"unemployment-insurance","title":"Unemployment insurance (Arbeitslosenversicherung)","group":"employee","kind":"values","rows":[{"label":"Contribution rate (employee and employer each pay half)","value":0.026,"unit":"rate"},{"label":"Contribution ceiling, per year (same as pension insurance)","value":101400,"unit":"money","source":{"title":"Sozialversicherungsrechengrößen-Verordnung 2026 vom 24. November 2025 (BGBl. 2025 I Nr. 278)","url":"https://www.gesetze-im-internet.de/svbezgrv_2026/BJNR1160A0025.html","retrievedAt":"2026-10-17"}}],"source":{"title":"§ 341 SGB III Beitragssatz und Beitragsbemessung (gesetze-im-internet.de)","url":"https://www.gesetze-im-internet.de/sgb_3/__341.html","retrievedAt":"2026-10-17"},"verified":true},{"id":"health-insurance","title":"Health insurance (Krankenversicherung)","group":"employee","kind":"values","rows":[{"label":"General contribution rate (employee and employer each pay half)","value":0.146,"unit":"rate"},{"label":"Average additional contribution rate (Zusatzbeitrag; each fund sets its own, shared equally)","value":0.029,"unit":"rate"},{"label":"Contribution ceiling, per year","value":69750,"unit":"money","source":{"title":"Sozialversicherungsrechengrößen-Verordnung 2026 vom 24. November 2025 (BGBl. 2025 I Nr. 278)","url":"https://www.gesetze-im-internet.de/svbezgrv_2026/BJNR1160A0025.html","retrievedAt":"2026-10-17"}},{"label":"Contribution ceiling, per month","value":5812.5,"unit":"money","source":{"title":"Sozialversicherungsrechengrößen-Verordnung 2026 vom 24. November 2025 (BGBl. 2025 I Nr. 278)","url":"https://www.gesetze-im-internet.de/svbezgrv_2026/BJNR1160A0025.html","retrievedAt":"2026-10-17"}},{"label":"Compulsory insurance threshold (Versicherungspflichtgrenze), per year","value":77400,"unit":"money","source":{"title":"Sozialversicherungsrechengrößen-Verordnung 2026 vom 24. November 2025 (BGBl. 2025 I Nr. 278)","url":"https://www.gesetze-im-internet.de/svbezgrv_2026/BJNR1160A0025.html","retrievedAt":"2026-10-17"}}],"source":{"title":"Bundesministerium für Gesundheit: Bekanntmachung des durchschnittlichen Zusatzbeitragssatzes nach § 242a Absatz 2 SGB V für das Jahr 2026 vom 7. November 2025 (BAnz AT 10.11.2025 B7); § 241 SGB V","url":"https://www.bundesanzeiger.de/pub/publication/oUJYVk8GYRXybnb9Y4h/content/oUJYVk8GYRXybnb9Y4h/BAnz%20AT%2010.11.2025%20B7.pdf","retrievedAt":"2026-10-17"},"verified":true},{"id":"care-insurance","title":"Long-term care insurance (Pflegeversicherung)","group":"employee","kind":"values","rows":[{"label":"Contribution rate (employee and employer each pay half; see Saxony below)","value":0.036,"unit":"rate"},{"label":"Surcharge for childless members (employee only)","value":0.006,"unit":"rate"},{"label":"Childless surcharge from age","value":23,"unit":"number"},{"label":"Reduction per child (employee share)","value":0.0025,"unit":"rate"},{"label":"Children counted for the reduction","value":"2nd to 5th child under 25","unit":"text"},{"label":"Saxony: extra employee share (employer pays correspondingly less)","value":0.01,"unit":"rate"},{"label":"Contribution ceiling, per year (same as health insurance)","value":69750,"unit":"money","source":{"title":"Sozialversicherungsrechengrößen-Verordnung 2026 vom 24. November 2025 (BGBl. 2025 I Nr. 278)","url":"https://www.gesetze-im-internet.de/svbezgrv_2026/BJNR1160A0025.html","retrievedAt":"2026-10-17"}}],"source":{"title":"Pflege-Beitragssatz-Anpassungsverordnung 2025 (BGBl. 2024 I Nr. 446); §§ 55, 58 SGB XI","url":"https://www.gesetze-im-internet.de/pbav_2025/BJNR1BE0A0024.html","retrievedAt":"2026-10-17"},"verified":true},{"id":"employer-levies","title":"Employer-only levies","group":"employer","kind":"values","rows":[{"label":"Insolvency money levy (Insolvenzgeldumlage)","value":0.0015,"unit":"rate"},{"label":"U1 sick-pay levy (employers with up to 30 employees; KNAPPSCHAFT general rate)","value":0.008,"unit":"rate"},{"label":"U2 maternity levy (all employers; KNAPPSCHAFT rate)","value":0.0022,"unit":"rate"}],"source":{"title":"Deutsche Rentenversicherung Knappschaft-Bahn-See: Größen des Versicherungs- und Beitragsrechts ab 1. Januar 2026 (Vordr. 12256 1.26); § 360 SGB III","url":"https://www.knappschaft.de/shareddocs/downloads/broschueren-listen-berichte/groessen-kv-12256.pdf?__blob=publicationFile","retrievedAt":"2026-10-17"},"verified":true,"note":"U1 and U2 rates are set by each health fund; the rates shown are one fund's 2026 rates."},{"id":"minijob","title":"Minijob (geringfügige Beschäftigung)","group":"employer","kind":"values","rows":[{"label":"Earnings limit, per month","value":603,"unit":"money"},{"label":"Statutory minimum wage, per hour","value":13.9,"unit":"money"},{"label":"Employer flat-rate health insurance","value":0.13,"unit":"rate"},{"label":"Employer flat-rate pension insurance","value":0.15,"unit":"rate"},{"label":"Employee pension contribution (unless opted out)","value":0.036,"unit":"rate"},{"label":"Flat-rate tax (Pauschsteuer), paid by the employer","value":0.02,"unit":"rate"},{"label":"U1 levy","value":0.008,"unit":"rate"},{"label":"U2 levy","value":0.0022,"unit":"rate"},{"label":"Insolvency levy","value":0.0015,"unit":"rate"}],"source":{"title":"Minijob-Zentrale (Deutsche Rentenversicherung Knappschaft-Bahn-See): Der gewerbliche Minijob: Beiträge, Umlagen und Steuern; Knappschaft-Bahn-See Größen des Versicherungs- und Beitragsrechts ab 1. Januar 2026; § 8 (1a) SGB IV; § 40a (2) EStG","url":"https://www.minijob-zentrale.de/DE/fuer-gewerbetreibende/abgaben-und-steuern/detailseite","retrievedAt":"2026-10-17"},"verified":true},{"id":"midijob","title":"Midijob (Übergangsbereich)","group":"employer","kind":"values","rows":[{"label":"Starts above, per month (the Minijob limit)","value":603,"unit":"money"},{"label":"Ends at, per month","value":2000,"unit":"money"},{"label":"Factor F","value":0.6619,"unit":"number"},{"label":"Total social insurance rate used for factor F","value":0.423,"unit":"rate"}],"source":{"title":"Deutsche Rentenversicherung: Gleitzone / Übergangsbereich; § 20 (2), (2a) SGB IV; Knappschaft-Bahn-See 'Größen des Versicherungs- und Beitragsrechts ab 1. Januar 2026'","url":"https://www.deutsche-rentenversicherung.de/DRV/DE/Experten/Arbeitgeber-und-Steuerberater/Gleitzone-Uebergangsbereich/uebergangsbereich_gleitzone.html","retrievedAt":"2026-10-17"},"verified":true,"note":"In the transition range the employee's contributions are on a reduced base and rise gradually to the full share at the upper limit."},{"id":"vat","title":"VAT (Umsatzsteuer) rates","group":"other","kind":"values","rows":[{"label":"Standard rate","value":0.19,"unit":"rate","note":"most goods and services, drinks in restaurants, electronics, clothing, cars","source":{"title":"§ 12 (1) Umsatzsteuergesetz (UStG) Steuersätze (gesetze-im-internet.de)","url":"https://www.gesetze-im-internet.de/ustg_1980/__12.html","retrievedAt":"2026-10-17"}},{"label":"Reduced rate","value":0.07,"unit":"rate","note":"most food (Anlage 2 UStG), books, newspapers and e-books, restaurant and catering meals (not drinks)","source":{"title":"§ 12 (2) Umsatzsteuergesetz (UStG) Steuersätze (gesetze-im-internet.de)","url":"https://www.gesetze-im-internet.de/ustg_1980/__12.html","retrievedAt":"2026-10-17"}}],"source":{"title":"§ 12 (1) Umsatzsteuergesetz (UStG) Steuersätze (gesetze-im-internet.de)","url":"https://www.gesetze-im-internet.de/ustg_1980/__12.html","retrievedAt":"2026-10-17"},"verified":true},{"id":"freelancers","title":"Freelancers and the self-employed","group":"other","kind":"values","rows":[{"label":"Special tax regime for freelancers or digital nomads","value":"None: the income tax tariff above applies","unit":"text"},{"label":"Small-business VAT exemption (Kleinunternehmer): turnover in the previous year up to","value":25000,"unit":"money","source":{"title":"§ 19 Umsatzsteuergesetz (UStG) Besteuerung der Kleinunternehmer (gesetze-im-internet.de)","url":"https://www.gesetze-im-internet.de/ustg_1980/__19.html","retrievedAt":"2026-11-09","effectiveFrom":"2025-01-01","effectiveTo":null}},{"label":"and turnover in the current year up to","value":100000,"unit":"money","source":{"title":"§ 19 Umsatzsteuergesetz (UStG) Besteuerung der Kleinunternehmer (gesetze-im-internet.de)","url":"https://www.gesetze-im-internet.de/ustg_1980/__19.html","retrievedAt":"2026-11-09","effectiveFrom":"2025-01-01","effectiveTo":null}},{"label":"Trade tax (Gewerbesteuer) allowance for individuals and partnerships","value":24500,"unit":"money","source":{"title":"§ 11 Gewerbesteuergesetz (GewStG) Steuermesszahl und Steuermessbetrag (gesetze-im-internet.de)","url":"https://www.gesetze-im-internet.de/gewstg/__11.html","retrievedAt":"2026-11-09","effectiveFrom":"2008-01-01","effectiveTo":null}},{"label":"Trade tax base rate (Steuermesszahl), times the municipality's multiplier","value":0.035,"unit":"rate","source":{"title":"§ 11 Gewerbesteuergesetz (GewStG) Steuermesszahl und Steuermessbetrag (gesetze-im-internet.de)","url":"https://www.gesetze-im-internet.de/gewstg/__11.html","retrievedAt":"2026-11-09","effectiveFrom":"2008-01-01","effectiveTo":null}},{"label":"Freelance professions (§ 18 EStG)","value":"No trade tax","unit":"text","source":{"title":"§ 18 Einkommensteuergesetz (EStG) Einkünfte aus selbständiger Arbeit (gesetze-im-internet.de)","url":"https://www.gesetze-im-internet.de/estg/__18.html","retrievedAt":"2026-11-09","effectiveFrom":"2026-01-01","effectiveTo":"2026-12-31"}},{"label":"Residence permit for self-employment (§ 21 (1) AufenthG)","value":"Economic interest or regional need, a positive effect on the economy, and financing secured by equity or a loan commitment","unit":"text","source":{"title":"§ 21 Aufenthaltsgesetz (AufenthG) Selbständige Tätigkeit (gesetze-im-internet.de)","url":"https://www.gesetze-im-internet.de/aufenthg_2004/__21.html","retrievedAt":"2026-11-09","effectiveFrom":"2026-01-01","effectiveTo":null}},{"label":"Permit valid for at most (years, § 21 (4))","value":3,"unit":"number","source":{"title":"§ 21 Aufenthaltsgesetz (AufenthG) Selbständige Tätigkeit (gesetze-im-internet.de)","url":"https://www.gesetze-im-internet.de/aufenthg_2004/__21.html","retrievedAt":"2026-11-09","effectiveFrom":"2026-01-01","effectiveTo":null}},{"label":"Settlement permit possible after (years of successful self-employment, § 21 (4))","value":3,"unit":"number","source":{"title":"§ 21 Aufenthaltsgesetz (AufenthG) Selbständige Tätigkeit (gesetze-im-internet.de)","url":"https://www.gesetze-im-internet.de/aufenthg_2004/__21.html","retrievedAt":"2026-11-09","effectiveFrom":"2026-01-01","effectiveTo":null}},{"label":"Freelance route (§ 21 (5) AufenthG)","value":"Permit for a freelance profession without the § 21 (1) tests; any required professional licence granted or promised; § 21 (4) (3-year limit, early settlement) does not apply","unit":"text","source":{"title":"§ 21 Aufenthaltsgesetz (AufenthG) Selbständige Tätigkeit (gesetze-im-internet.de)","url":"https://www.gesetze-im-internet.de/aufenthg_2004/__21.html","retrievedAt":"2026-11-09","effectiveFrom":"2026-01-01","effectiveTo":null}},{"label":"Applicants over 45 (§ 21 (3))","value":"Adequate retirement provision required","unit":"text","source":{"title":"§ 21 Aufenthaltsgesetz (AufenthG) Selbständige Tätigkeit (gesetze-im-internet.de)","url":"https://www.gesetze-im-internet.de/aufenthg_2004/__21.html","retrievedAt":"2026-11-09","effectiveFrom":"2026-01-01","effectiveTo":null}},{"label":"Artists and publicists: Künstlersozialkasse (§ 1 KSVG)","value":"Insured in public pension, health and care insurance if working commercially and not just temporarily, with at most one employee","unit":"text","source":{"title":"Künstlersozialversicherungsgesetz (KSVG) § 1, § 14 and § 15 (gesetze-im-internet.de)","url":"https://www.gesetze-im-internet.de/ksvg/__1.html","retrievedAt":"2026-11-09","effectiveFrom":"2026-01-01","effectiveTo":null}},{"label":"Share of those contributions paid by the insured artist (§§ 14, 15 KSVG)","value":0.5,"unit":"rate","note":"The other half comes from the Künstlersozialabgabe paid by businesses using artistic work and a federal subsidy","source":{"title":"Künstlersozialversicherungsgesetz (KSVG) § 1, § 14 and § 15 (gesetze-im-internet.de)","url":"https://www.gesetze-im-internet.de/ksvg/__1.html","retrievedAt":"2026-11-09","effectiveFrom":"2026-01-01","effectiveTo":null}}],"source":{"title":"§ 18 Einkommensteuergesetz (EStG) Einkünfte aus selbständiger Arbeit (gesetze-im-internet.de)","url":"https://www.gesetze-im-internet.de/estg/__18.html","retrievedAt":"2026-11-09","effectiveFrom":"2026-01-01","effectiveTo":"2026-12-31"},"verified":true,"note":"Self-employed people pay income tax on the same tariff as employees and arrange their own health and long-term care insurance."}],"sources":[{"title":"§ 32a EStG Einkommensteuertarif","url":"https://www.gesetze-im-internet.de/estg/__32a.html","retrievedAt":"2026-10-17"},{"title":"Solidaritätszuschlaggesetz 1995 § 3","url":"https://www.gesetze-im-internet.de/solzg_1995/__3.html","retrievedAt":"2026-10-17"},{"title":"Solidaritätszuschlaggesetz 1995 § 4","url":"https://www.gesetze-im-internet.de/solzg_1995/__4.html","retrievedAt":"2026-10-17"},{"title":"§ 32 EStG Kinder, Freibeträge für Kinder","url":"https://www.gesetze-im-internet.de/estg/__32.html","retrievedAt":"2026-10-17"},{"title":"§ 66 EStG Höhe des Kindergeldes","url":"https://www.gesetze-im-internet.de/estg/__66.html","retrievedAt":"2026-10-17"},{"title":"§ 31 EStG Familienleistungsausgleich","url":"https://www.gesetze-im-internet.de/estg/__31.html","retrievedAt":"2026-10-17"},{"title":"§ 51a EStG Festsetzung und Erhebung von Zuschlagsteuern","url":"https://www.gesetze-im-internet.de/estg/__51a.html","retrievedAt":"2026-10-17"},{"title":"Lohnsteuerrechner 2026 (Kirchensteuer nach Bundesland)","url":"https://www.bmf-steuerrechner.de/bl/bl2026/eingabeformbl2026.xhtml","retrievedAt":"2026-10-17"},{"title":"Tarifhistorie: Einkommensteuertarif 2026","url":"https://www.bmf-steuerrechner.de/javax.faces.resource/2025_10_14_Tarifhistorie_Steuerrechner.pdf.xhtml","retrievedAt":"2026-10-17"},{"title":"XML-Pseudocode des Programmablaufplans 2026 (Lohnsteuer2026.xml)","url":"https://www.bmf-steuerrechner.de/interface/pseudocodes.xhtml","retrievedAt":"2026-10-17"},{"title":"Programmablaufpläne zur Lohnsteuer für/ab 2026 (BMF-Schreiben vom 12. November 2025)","url":"https://www.bundesfinanzministerium.de/Content/DE/Downloads/Steuern/Steuerarten/Lohnsteuer/Programmablaufplan/2025-11-12-PAP-2026.html","retrievedAt":"2026-10-17"},{"title":"Externe Programmierschnittstelle (Lohnsteuer 2026)","url":"https://www.bmf-steuerrechner.de/interface/einganginterface.xhtml","retrievedAt":"2026-10-17"},{"title":"§ 39b EStG: Einbehaltung der Lohnsteuer","url":"https://www.gesetze-im-internet.de/estg/__39b.html","retrievedAt":"2026-10-17"},{"title":"Sozialversicherungsrechengrößen-Verordnung 2026","url":"https://www.gesetze-im-internet.de/svbezgrv_2026/BJNR1160A0025.html","retrievedAt":"2026-10-17"},{"title":"Beitragssätze in der allgemeinen Rentenversicherung für das Jahr 2026","url":"https://www.gesetze-im-internet.de/rvbeitrsbek_2026/BJNR1230A0025.html","retrievedAt":"2026-10-17"},{"title":"Bekanntmachung des durchschnittlichen Zusatzbeitragssatzes für 2026 (BAnz AT 10.11.2025 B7)","url":"https://www.bundesanzeiger.de/pub/publication/oUJYVk8GYRXybnb9Y4h/content/oUJYVk8GYRXybnb9Y4h/BAnz%20AT%2010.11.2025%20B7.pdf","retrievedAt":"2026-10-17"},{"title":"§ 241 SGB V Allgemeiner Beitragssatz","url":"https://www.gesetze-im-internet.de/sgb_5/__241.html","retrievedAt":"2026-10-17"},{"title":"Pflege-Beitragssatz-Anpassungsverordnung 2025","url":"https://www.gesetze-im-internet.de/pbav_2025/BJNR1BE0A0024.html","retrievedAt":"2026-10-17"},{"title":"§ 55 SGB XI Beitragssatz, Beitragsbemessungsgrenze","url":"https://www.gesetze-im-internet.de/sgb_11/__55.html","retrievedAt":"2026-10-17"},{"title":"§ 58 SGB XI Tragung der Beiträge bei versicherungspflichtig Beschäftigten","url":"https://www.gesetze-im-internet.de/sgb_11/__58.html","retrievedAt":"2026-10-17"},{"title":"§ 341 SGB III Beitragssatz und Beitragsbemessung","url":"https://www.gesetze-im-internet.de/sgb_3/__341.html","retrievedAt":"2026-10-17"},{"title":"§ 20 SGB IV Aufbringung der Mittel, Übergangsbereich","url":"https://www.gesetze-im-internet.de/sgb_4/__20.html","retrievedAt":"2026-10-17"},{"title":"Gleitzone / Übergangsbereich","url":"https://www.deutsche-rentenversicherung.de/DRV/DE/Experten/Arbeitgeber-und-Steuerberater/Gleitzone-Uebergangsbereich/uebergangsbereich_gleitzone.html","retrievedAt":"2026-10-17"},{"title":"Größen des Versicherungs- und Beitragsrechts ab 1. 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32 (6) EStG Kinder, Freibeträge für Kinder (gesetze-im-internet.de)","source_url":"https://www.gesetze-im-internet.de/estg/__32.html","retrieved_at":"2026-10-17","status":"verified","label":"Care, education and training allowance per parent","from":null,"to":null,"rate":null,"value":1464,"unit":"money"},{"section_id":"child-allowances","section":"Child allowances and child benefit","group":"income-tax","basis":"","note":"The tax office applies the allowances only where they save more than the child benefit received.","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"§ 66 EStG Höhe des Kindergeldes; § 31 EStG Familienleistungsausgleich (gesetze-im-internet.de)","source_url":"https://www.gesetze-im-internet.de/estg/__66.html","retrieved_at":"2026-10-17","status":"verified","label":"Child benefit (Kindergeld) per child, per month","from":null,"to":null,"rate":null,"value":259,"unit":"money"},{"section_id":"wage-tax-allowances","section":"Wage tax (Lohnsteuer) allowances","group":"income-tax","basis":"","note":"","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"EStG §§ 9a, 10c, 24b, 32 (6) (gesetze-im-internet.de) and PAP 2026 method MZTABFB ('Ermittlung der festen Tabellenfreibeträge', PAP Seite 22)","source_url":"https://www.gesetze-im-internet.de/estg/__9a.html","retrieved_at":"2026-10-17","status":"verified","label":"Employee lump-sum allowance (Arbeitnehmer-Pauschbetrag)","from":null,"to":null,"rate":null,"value":1230,"unit":"money"},{"section_id":"wage-tax-allowances","section":"Wage tax (Lohnsteuer) allowances","group":"income-tax","basis":"","note":"","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"EStG §§ 9a, 10c, 24b, 32 (6) (gesetze-im-internet.de) and PAP 2026 method MZTABFB ('Ermittlung der festen Tabellenfreibeträge', PAP Seite 22)","source_url":"https://www.gesetze-im-internet.de/estg/__9a.html","retrieved_at":"2026-10-17","status":"verified","label":"Lump sum for pension income (Versorgungsbezüge)","from":null,"to":null,"rate":null,"value":102,"unit":"money"},{"section_id":"wage-tax-allowances","section":"Wage tax (Lohnsteuer) allowances","group":"income-tax","basis":"","note":"","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"EStG §§ 9a, 10c, 24b, 32 (6) (gesetze-im-internet.de) and PAP 2026 method MZTABFB ('Ermittlung der festen Tabellenfreibeträge', PAP Seite 22)","source_url":"https://www.gesetze-im-internet.de/estg/__9a.html","retrieved_at":"2026-10-17","status":"verified","label":"Special-expenses lump sum (Sonderausgaben-Pauschbetrag)","from":null,"to":null,"rate":null,"value":36,"unit":"money"},{"section_id":"wage-tax-allowances","section":"Wage tax (Lohnsteuer) allowances","group":"income-tax","basis":"","note":"","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"EStG §§ 9a, 10c, 24b, 32 (6) (gesetze-im-internet.de) and PAP 2026 method MZTABFB ('Ermittlung der festen Tabellenfreibeträge', PAP Seite 22)","source_url":"https://www.gesetze-im-internet.de/estg/__9a.html","retrieved_at":"2026-10-17","status":"verified","label":"Single-parent relief (Entlastungsbetrag, tax class II)","from":null,"to":null,"rate":null,"value":4260,"unit":"money"},{"section_id":"church-tax","section":"Church tax (Kirchensteuer) by federal state","group":"income-tax","basis":"Share of the income tax (wage tax), members of a church that levies it","note":"Each Land sets the rate: 8% in Baden-Württemberg and Bayern, 9% elsewhere. One table for all 16 Länder; there are no separate Land pages.","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"BMF Lohn- und Einkommensteuerrechner: Berechnung der Lohnsteuer 2026 (Kirchensteuer nach Bundesland)","source_url":"https://www.bmf-steuerrechner.de/bl/bl2026/eingabeformbl2026.xhtml","retrieved_at":"2026-10-17","status":"verified","label":"Baden-Württemberg (BW)","from":null,"to":null,"rate":0.08,"value":null,"unit":"rate"},{"section_id":"church-tax","section":"Church tax (Kirchensteuer) by federal state","group":"income-tax","basis":"Share of the income tax (wage tax), members of a church that levies it","note":"Each Land sets the rate: 8% in Baden-Württemberg and Bayern, 9% elsewhere. One table for all 16 Länder; there are no separate Land pages.","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"BMF Lohn- und Einkommensteuerrechner: Berechnung der Lohnsteuer 2026 (Kirchensteuer nach Bundesland)","source_url":"https://www.bmf-steuerrechner.de/bl/bl2026/eingabeformbl2026.xhtml","retrieved_at":"2026-10-17","status":"verified","label":"Bayern (BY)","from":null,"to":null,"rate":0.08,"value":null,"unit":"rate"},{"section_id":"church-tax","section":"Church tax (Kirchensteuer) by federal state","group":"income-tax","basis":"Share of the income tax (wage tax), members of a church that levies it","note":"Each Land sets the rate: 8% in Baden-Württemberg and Bayern, 9% elsewhere. One table for all 16 Länder; there are no separate Land pages.","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"BMF Lohn- und Einkommensteuerrechner: Berechnung der Lohnsteuer 2026 (Kirchensteuer nach Bundesland)","source_url":"https://www.bmf-steuerrechner.de/bl/bl2026/eingabeformbl2026.xhtml","retrieved_at":"2026-10-17","status":"verified","label":"Berlin (BE)","from":null,"to":null,"rate":0.09,"value":null,"unit":"rate"},{"section_id":"church-tax","section":"Church tax (Kirchensteuer) by federal state","group":"income-tax","basis":"Share of the income tax (wage tax), members of a church that levies it","note":"Each Land sets the rate: 8% in Baden-Württemberg and Bayern, 9% elsewhere. One table for all 16 Länder; there are no separate Land pages.","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"BMF Lohn- und Einkommensteuerrechner: Berechnung der Lohnsteuer 2026 (Kirchensteuer nach Bundesland)","source_url":"https://www.bmf-steuerrechner.de/bl/bl2026/eingabeformbl2026.xhtml","retrieved_at":"2026-10-17","status":"verified","label":"Brandenburg (BB)","from":null,"to":null,"rate":0.09,"value":null,"unit":"rate"},{"section_id":"church-tax","section":"Church tax (Kirchensteuer) by federal state","group":"income-tax","basis":"Share of the income tax (wage tax), members of a church that levies it","note":"Each Land sets the rate: 8% in Baden-Württemberg and Bayern, 9% elsewhere. One table for all 16 Länder; there are no separate Land pages.","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"BMF Lohn- und Einkommensteuerrechner: Berechnung der Lohnsteuer 2026 (Kirchensteuer nach Bundesland)","source_url":"https://www.bmf-steuerrechner.de/bl/bl2026/eingabeformbl2026.xhtml","retrieved_at":"2026-10-17","status":"verified","label":"Bremen (HB)","from":null,"to":null,"rate":0.09,"value":null,"unit":"rate"},{"section_id":"church-tax","section":"Church tax (Kirchensteuer) by federal state","group":"income-tax","basis":"Share of the income tax (wage tax), members of a church that levies it","note":"Each Land sets the rate: 8% in Baden-Württemberg and Bayern, 9% elsewhere. One table for all 16 Länder; there are no separate Land pages.","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"BMF Lohn- und Einkommensteuerrechner: Berechnung der Lohnsteuer 2026 (Kirchensteuer nach Bundesland)","source_url":"https://www.bmf-steuerrechner.de/bl/bl2026/eingabeformbl2026.xhtml","retrieved_at":"2026-10-17","status":"verified","label":"Hamburg (HH)","from":null,"to":null,"rate":0.09,"value":null,"unit":"rate"},{"section_id":"church-tax","section":"Church tax (Kirchensteuer) by federal state","group":"income-tax","basis":"Share of the income tax (wage tax), members of a church that levies it","note":"Each Land sets the rate: 8% in Baden-Württemberg and Bayern, 9% elsewhere. One table for all 16 Länder; there are no separate Land pages.","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"BMF Lohn- und Einkommensteuerrechner: Berechnung der Lohnsteuer 2026 (Kirchensteuer nach Bundesland)","source_url":"https://www.bmf-steuerrechner.de/bl/bl2026/eingabeformbl2026.xhtml","retrieved_at":"2026-10-17","status":"verified","label":"Hessen (HE)","from":null,"to":null,"rate":0.09,"value":null,"unit":"rate"},{"section_id":"church-tax","section":"Church tax (Kirchensteuer) by federal state","group":"income-tax","basis":"Share of the income tax (wage tax), members of a church that levies it","note":"Each Land sets the rate: 8% in Baden-Württemberg and Bayern, 9% elsewhere. One table for all 16 Länder; there are no separate Land pages.","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"BMF Lohn- und Einkommensteuerrechner: Berechnung der Lohnsteuer 2026 (Kirchensteuer nach Bundesland)","source_url":"https://www.bmf-steuerrechner.de/bl/bl2026/eingabeformbl2026.xhtml","retrieved_at":"2026-10-17","status":"verified","label":"Mecklenburg-Vorpommern (MV)","from":null,"to":null,"rate":0.09,"value":null,"unit":"rate"},{"section_id":"church-tax","section":"Church tax (Kirchensteuer) by federal state","group":"income-tax","basis":"Share of the income tax (wage tax), members of a church that levies it","note":"Each Land sets the rate: 8% in Baden-Württemberg and Bayern, 9% elsewhere. One table for all 16 Länder; there are no separate Land pages.","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"BMF Lohn- und Einkommensteuerrechner: Berechnung der Lohnsteuer 2026 (Kirchensteuer nach Bundesland)","source_url":"https://www.bmf-steuerrechner.de/bl/bl2026/eingabeformbl2026.xhtml","retrieved_at":"2026-10-17","status":"verified","label":"Niedersachsen (NI)","from":null,"to":null,"rate":0.09,"value":null,"unit":"rate"},{"section_id":"church-tax","section":"Church tax (Kirchensteuer) by federal state","group":"income-tax","basis":"Share of the income tax (wage tax), members of a church that levies it","note":"Each Land sets the rate: 8% in Baden-Württemberg and Bayern, 9% elsewhere. One table for all 16 Länder; there are no separate Land pages.","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"BMF Lohn- und Einkommensteuerrechner: Berechnung der Lohnsteuer 2026 (Kirchensteuer nach Bundesland)","source_url":"https://www.bmf-steuerrechner.de/bl/bl2026/eingabeformbl2026.xhtml","retrieved_at":"2026-10-17","status":"verified","label":"Nordrhein-Westfalen (NW)","from":null,"to":null,"rate":0.09,"value":null,"unit":"rate"},{"section_id":"church-tax","section":"Church tax (Kirchensteuer) by federal state","group":"income-tax","basis":"Share of the income tax (wage tax), members of a church that levies it","note":"Each Land sets the rate: 8% in Baden-Württemberg and Bayern, 9% elsewhere. One table for all 16 Länder; there are no separate Land pages.","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"BMF Lohn- und Einkommensteuerrechner: Berechnung der Lohnsteuer 2026 (Kirchensteuer nach Bundesland)","source_url":"https://www.bmf-steuerrechner.de/bl/bl2026/eingabeformbl2026.xhtml","retrieved_at":"2026-10-17","status":"verified","label":"Rheinland-Pfalz (RP)","from":null,"to":null,"rate":0.09,"value":null,"unit":"rate"},{"section_id":"church-tax","section":"Church tax (Kirchensteuer) by federal state","group":"income-tax","basis":"Share of the income tax (wage tax), members of a church that levies it","note":"Each Land sets the rate: 8% in Baden-Württemberg and Bayern, 9% elsewhere. One table for all 16 Länder; there are no separate Land pages.","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"BMF Lohn- und Einkommensteuerrechner: Berechnung der Lohnsteuer 2026 (Kirchensteuer nach Bundesland)","source_url":"https://www.bmf-steuerrechner.de/bl/bl2026/eingabeformbl2026.xhtml","retrieved_at":"2026-10-17","status":"verified","label":"Saarland (SL)","from":null,"to":null,"rate":0.09,"value":null,"unit":"rate"},{"section_id":"church-tax","section":"Church tax (Kirchensteuer) by federal state","group":"income-tax","basis":"Share of the income tax (wage tax), members of a church that levies it","note":"Each Land sets the rate: 8% in Baden-Württemberg and Bayern, 9% elsewhere. One table for all 16 Länder; there are no separate Land pages.","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"BMF Lohn- und Einkommensteuerrechner: Berechnung der Lohnsteuer 2026 (Kirchensteuer nach Bundesland)","source_url":"https://www.bmf-steuerrechner.de/bl/bl2026/eingabeformbl2026.xhtml","retrieved_at":"2026-10-17","status":"verified","label":"Sachsen (SN)","from":null,"to":null,"rate":0.09,"value":null,"unit":"rate"},{"section_id":"church-tax","section":"Church tax (Kirchensteuer) by federal state","group":"income-tax","basis":"Share of the income tax (wage tax), members of a church that levies it","note":"Each Land sets the rate: 8% in Baden-Württemberg and Bayern, 9% elsewhere. One table for all 16 Länder; there are no separate Land pages.","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"BMF Lohn- und Einkommensteuerrechner: Berechnung der Lohnsteuer 2026 (Kirchensteuer nach Bundesland)","source_url":"https://www.bmf-steuerrechner.de/bl/bl2026/eingabeformbl2026.xhtml","retrieved_at":"2026-10-17","status":"verified","label":"Sachsen-Anhalt (ST)","from":null,"to":null,"rate":0.09,"value":null,"unit":"rate"},{"section_id":"church-tax","section":"Church tax (Kirchensteuer) by federal state","group":"income-tax","basis":"Share of the income tax (wage tax), members of a church that levies it","note":"Each Land sets the rate: 8% in Baden-Württemberg and Bayern, 9% elsewhere. One table for all 16 Länder; there are no separate Land pages.","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"BMF Lohn- und Einkommensteuerrechner: Berechnung der Lohnsteuer 2026 (Kirchensteuer nach Bundesland)","source_url":"https://www.bmf-steuerrechner.de/bl/bl2026/eingabeformbl2026.xhtml","retrieved_at":"2026-10-17","status":"verified","label":"Schleswig-Holstein (SH)","from":null,"to":null,"rate":0.09,"value":null,"unit":"rate"},{"section_id":"church-tax","section":"Church tax (Kirchensteuer) by federal state","group":"income-tax","basis":"Share of the income tax (wage tax), members of a church that levies it","note":"Each Land sets the rate: 8% in Baden-Württemberg and Bayern, 9% elsewhere. One table for all 16 Länder; there are no separate Land pages.","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"BMF Lohn- und Einkommensteuerrechner: Berechnung der Lohnsteuer 2026 (Kirchensteuer nach Bundesland)","source_url":"https://www.bmf-steuerrechner.de/bl/bl2026/eingabeformbl2026.xhtml","retrieved_at":"2026-10-17","status":"verified","label":"Thüringen (TH)","from":null,"to":null,"rate":0.09,"value":null,"unit":"rate"},{"section_id":"pension-insurance","section":"Pension insurance (Rentenversicherung)","group":"employee","basis":"","note":"","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"Bekanntmachung der Beitragssätze in der allgemeinen Rentenversicherung und der knappschaftlichen Rentenversicherung für das Jahr 2026 vom 24. November 2025 (BGBl. 2025 I Nr. 291)","source_url":"https://www.gesetze-im-internet.de/rvbeitrsbek_2026/BJNR1230A0025.html","retrieved_at":"2026-10-17","status":"verified","label":"Contribution rate (employee and employer each pay half)","from":null,"to":null,"rate":0.186,"value":null,"unit":"rate"},{"section_id":"pension-insurance","section":"Pension insurance (Rentenversicherung)","group":"employee","basis":"","note":"","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"Sozialversicherungsrechengrößen-Verordnung 2026 vom 24. 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November 2025 (BGBl. 2025 I Nr. 278)","source_url":"https://www.gesetze-im-internet.de/svbezgrv_2026/BJNR1160A0025.html","retrieved_at":"2026-10-17","status":"verified","label":"Contribution ceiling, per month","from":null,"to":null,"rate":null,"value":8450,"unit":"money"},{"section_id":"unemployment-insurance","section":"Unemployment insurance (Arbeitslosenversicherung)","group":"employee","basis":"","note":"","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"§ 341 SGB III Beitragssatz und Beitragsbemessung (gesetze-im-internet.de)","source_url":"https://www.gesetze-im-internet.de/sgb_3/__341.html","retrieved_at":"2026-10-17","status":"verified","label":"Contribution rate (employee and employer each pay half)","from":null,"to":null,"rate":0.026,"value":null,"unit":"rate"},{"section_id":"unemployment-insurance","section":"Unemployment insurance (Arbeitslosenversicherung)","group":"employee","basis":"","note":"","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"Sozialversicherungsrechengrößen-Verordnung 2026 vom 24. November 2025 (BGBl. 2025 I Nr. 278)","source_url":"https://www.gesetze-im-internet.de/svbezgrv_2026/BJNR1160A0025.html","retrieved_at":"2026-10-17","status":"verified","label":"Contribution ceiling, per year (same as pension insurance)","from":null,"to":null,"rate":null,"value":101400,"unit":"money"},{"section_id":"health-insurance","section":"Health insurance (Krankenversicherung)","group":"employee","basis":"","note":"","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"Bundesministerium für Gesundheit: Bekanntmachung des durchschnittlichen Zusatzbeitragssatzes nach § 242a Absatz 2 SGB V für das Jahr 2026 vom 7. 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November 2025 (BAnz AT 10.11.2025 B7); § 241 SGB V","source_url":"https://www.bundesanzeiger.de/pub/publication/oUJYVk8GYRXybnb9Y4h/content/oUJYVk8GYRXybnb9Y4h/BAnz%20AT%2010.11.2025%20B7.pdf","retrieved_at":"2026-10-17","status":"verified","label":"Average additional contribution rate (Zusatzbeitrag; each fund sets its own, shared equally)","from":null,"to":null,"rate":0.029,"value":null,"unit":"rate"},{"section_id":"health-insurance","section":"Health insurance (Krankenversicherung)","group":"employee","basis":"","note":"","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"Sozialversicherungsrechengrößen-Verordnung 2026 vom 24. November 2025 (BGBl. 2025 I Nr. 278)","source_url":"https://www.gesetze-im-internet.de/svbezgrv_2026/BJNR1160A0025.html","retrieved_at":"2026-10-17","status":"verified","label":"Contribution ceiling, per year","from":null,"to":null,"rate":null,"value":69750,"unit":"money"},{"section_id":"health-insurance","section":"Health insurance (Krankenversicherung)","group":"employee","basis":"","note":"","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"Sozialversicherungsrechengrößen-Verordnung 2026 vom 24. 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Januar 2026; § 8 (1a) SGB IV; § 40a (2) EStG","source_url":"https://www.minijob-zentrale.de/DE/fuer-gewerbetreibende/abgaben-und-steuern/detailseite","retrieved_at":"2026-10-17","status":"verified","label":"Statutory minimum wage, per hour","from":null,"to":null,"rate":null,"value":13.9,"unit":"money"},{"section_id":"minijob","section":"Minijob (geringfügige Beschäftigung)","group":"employer","basis":"","note":"","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"Minijob-Zentrale (Deutsche Rentenversicherung Knappschaft-Bahn-See): Der gewerbliche Minijob: Beiträge, Umlagen und Steuern; Knappschaft-Bahn-See Größen des Versicherungs- und Beitragsrechts ab 1. Januar 2026; § 8 (1a) SGB IV; § 40a (2) EStG","source_url":"https://www.minijob-zentrale.de/DE/fuer-gewerbetreibende/abgaben-und-steuern/detailseite","retrieved_at":"2026-10-17","status":"verified","label":"Employer flat-rate health insurance","from":null,"to":null,"rate":0.13,"value":null,"unit":"rate"},{"section_id":"minijob","section":"Minijob (geringfügige Beschäftigung)","group":"employer","basis":"","note":"","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"Minijob-Zentrale (Deutsche Rentenversicherung Knappschaft-Bahn-See): Der gewerbliche Minijob: Beiträge, Umlagen und Steuern; Knappschaft-Bahn-See Größen des Versicherungs- und Beitragsrechts ab 1. Januar 2026; § 8 (1a) SGB IV; § 40a (2) EStG","source_url":"https://www.minijob-zentrale.de/DE/fuer-gewerbetreibende/abgaben-und-steuern/detailseite","retrieved_at":"2026-10-17","status":"verified","label":"Employer flat-rate pension insurance","from":null,"to":null,"rate":0.15,"value":null,"unit":"rate"},{"section_id":"minijob","section":"Minijob (geringfügige Beschäftigung)","group":"employer","basis":"","note":"","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"Minijob-Zentrale (Deutsche Rentenversicherung Knappschaft-Bahn-See): Der gewerbliche Minijob: Beiträge, Umlagen und Steuern; Knappschaft-Bahn-See Größen des Versicherungs- und Beitragsrechts ab 1. 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Januar 2026; § 8 (1a) SGB IV; § 40a (2) EStG","source_url":"https://www.minijob-zentrale.de/DE/fuer-gewerbetreibende/abgaben-und-steuern/detailseite","retrieved_at":"2026-10-17","status":"verified","label":"Flat-rate tax (Pauschsteuer), paid by the employer","from":null,"to":null,"rate":0.02,"value":null,"unit":"rate"},{"section_id":"minijob","section":"Minijob (geringfügige Beschäftigung)","group":"employer","basis":"","note":"","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"Minijob-Zentrale (Deutsche Rentenversicherung Knappschaft-Bahn-See): Der gewerbliche Minijob: Beiträge, Umlagen und Steuern; Knappschaft-Bahn-See Größen des Versicherungs- und Beitragsrechts ab 1. Januar 2026; § 8 (1a) SGB IV; § 40a (2) EStG","source_url":"https://www.minijob-zentrale.de/DE/fuer-gewerbetreibende/abgaben-und-steuern/detailseite","retrieved_at":"2026-10-17","status":"verified","label":"U1 levy","from":null,"to":null,"rate":0.008,"value":null,"unit":"rate"},{"section_id":"minijob","section":"Minijob (geringfügige Beschäftigung)","group":"employer","basis":"","note":"","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"Minijob-Zentrale (Deutsche Rentenversicherung Knappschaft-Bahn-See): Der gewerbliche Minijob: Beiträge, Umlagen und Steuern; Knappschaft-Bahn-See Größen des Versicherungs- und Beitragsrechts ab 1. 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Januar 2026; § 8 (1a) SGB IV; § 40a (2) EStG","source_url":"https://www.minijob-zentrale.de/DE/fuer-gewerbetreibende/abgaben-und-steuern/detailseite","retrieved_at":"2026-10-17","status":"verified","label":"Insolvency levy","from":null,"to":null,"rate":0.0015,"value":null,"unit":"rate"},{"section_id":"midijob","section":"Midijob (Übergangsbereich)","group":"employer","basis":"","note":"In the transition range the employee's contributions are on a reduced base and rise gradually to the full share at the upper limit.","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"Deutsche Rentenversicherung: Gleitzone / Übergangsbereich; § 20 (2), (2a) SGB IV; Knappschaft-Bahn-See 'Größen des Versicherungs- und Beitragsrechts ab 1. 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base rate (Steuermesszahl), times the municipality's multiplier","from":null,"to":null,"rate":0.035,"value":null,"unit":"rate"},{"section_id":"freelancers","section":"Freelancers and the self-employed","group":"other","basis":"","note":"Self-employed people pay income tax on the same tariff as employees and arrange their own health and long-term care insurance.","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"§ 18 Einkommensteuergesetz (EStG) Einkünfte aus selbständiger Arbeit (gesetze-im-internet.de)","source_url":"https://www.gesetze-im-internet.de/estg/__18.html","retrieved_at":"2026-11-09","status":"verified","label":"Freelance professions (§ 18 EStG)","from":null,"to":null,"rate":null,"value":"No trade tax","unit":"text"},{"section_id":"freelancers","section":"Freelancers and the self-employed","group":"other","basis":"","note":"Self-employed people pay income tax on the same tariff as employees and arrange their own health and long-term care insurance.","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"§ 21 Aufenthaltsgesetz (AufenthG) Selbständige Tätigkeit (gesetze-im-internet.de)","source_url":"https://www.gesetze-im-internet.de/aufenthg_2004/__21.html","retrieved_at":"2026-11-09","status":"verified","label":"Residence permit for self-employment (§ 21 (1) AufenthG)","from":null,"to":null,"rate":null,"value":"Economic interest or regional need, a positive effect on the economy, and financing secured by equity or a loan commitment","unit":"text"},{"section_id":"freelancers","section":"Freelancers and the self-employed","group":"other","basis":"","note":"Self-employed people pay income tax on the same tariff as employees and arrange their own health and long-term care insurance.","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"§ 21 Aufenthaltsgesetz (AufenthG) Selbständige Tätigkeit (gesetze-im-internet.de)","source_url":"https://www.gesetze-im-internet.de/aufenthg_2004/__21.html","retrieved_at":"2026-11-09","status":"verified","label":"Permit valid for at most (years, § 21 (4))","from":null,"to":null,"rate":null,"value":3,"unit":"number"},{"section_id":"freelancers","section":"Freelancers and the self-employed","group":"other","basis":"","note":"Self-employed people pay income tax on the same tariff as employees and arrange their own health and long-term care insurance.","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"§ 21 Aufenthaltsgesetz (AufenthG) Selbständige Tätigkeit (gesetze-im-internet.de)","source_url":"https://www.gesetze-im-internet.de/aufenthg_2004/__21.html","retrieved_at":"2026-11-09","status":"verified","label":"Settlement permit possible after (years of successful self-employment, § 21 (4))","from":null,"to":null,"rate":null,"value":3,"unit":"number"},{"section_id":"freelancers","section":"Freelancers and the self-employed","group":"other","basis":"","note":"Self-employed people pay income tax on the same tariff as employees and arrange their own health and long-term care insurance.","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"§ 21 Aufenthaltsgesetz (AufenthG) Selbständige Tätigkeit (gesetze-im-internet.de)","source_url":"https://www.gesetze-im-internet.de/aufenthg_2004/__21.html","retrieved_at":"2026-11-09","status":"verified","label":"Freelance route (§ 21 (5) AufenthG)","from":null,"to":null,"rate":null,"value":"Permit for a freelance profession without the § 21 (1) tests; any required professional licence granted or promised; § 21 (4) (3-year limit, early settlement) does not apply","unit":"text"},{"section_id":"freelancers","section":"Freelancers and the self-employed","group":"other","basis":"","note":"Self-employed people pay income tax on the same tariff as employees and arrange their own health and long-term care insurance.","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"§ 21 Aufenthaltsgesetz (AufenthG) Selbständige Tätigkeit (gesetze-im-internet.de)","source_url":"https://www.gesetze-im-internet.de/aufenthg_2004/__21.html","retrieved_at":"2026-11-09","status":"verified","label":"Applicants over 45 (§ 21 (3))","from":null,"to":null,"rate":null,"value":"Adequate retirement provision required","unit":"text"},{"section_id":"freelancers","section":"Freelancers and the self-employed","group":"other","basis":"","note":"Self-employed people pay income tax on the same tariff as employees and arrange their own health and long-term care insurance.","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"Künstlersozialversicherungsgesetz (KSVG) § 1, § 14 and § 15 (gesetze-im-internet.de)","source_url":"https://www.gesetze-im-internet.de/ksvg/__1.html","retrieved_at":"2026-11-09","status":"verified","label":"Artists and publicists: Künstlersozialkasse (§ 1 KSVG)","from":null,"to":null,"rate":null,"value":"Insured in public pension, health and care insurance if working commercially and not just temporarily, with at most one employee","unit":"text"},{"section_id":"freelancers","section":"Freelancers and the self-employed","group":"other","basis":"","note":"The other half comes from the Künstlersozialabgabe paid by businesses using artistic work and a federal subsidy","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"Künstlersozialversicherungsgesetz (KSVG) § 1, § 14 and § 15 (gesetze-im-internet.de)","source_url":"https://www.gesetze-im-internet.de/ksvg/__1.html","retrieved_at":"2026-11-09","status":"verified","label":"Share of those contributions paid by the insured artist (§§ 14, 15 KSVG)","from":null,"to":null,"rate":0.5,"value":null,"unit":"rate"}],"pageUrl":"https://calcbloc.com/germany/tax-tables/2026","attribution":{"source":"CalcBloc","url":"https://calcbloc.com/germany/tax-tables/2026","required":true,"text":"Data by CalcBloc (calcbloc.com)"}}