Sources

Every rate and threshold in Elsewhere comes from one of these pages, opened on the date shown.

Germany

Income tax tariff and splitting (2026)
§ 32a EStG
As of 2026-01-01, opened 2026-11-03
Verified
Income tax calculator used for test cases
BMF Lohn- und Einkommensteuerrechner
As of 2026-01-01, opened 2026-11-03
Verified
Solidarity surcharge threshold
§ 3 SolzG
As of 2026-01-01, opened 2026-11-03
Verified
Solidarity surcharge rate and phase-in
§ 4 SolzG
As of 2026-01-01, opened 2026-11-03
Verified
Social insurance ceilings
Sozialversicherungsrechengrößen-Verordnung 2026, § 2
As of 2026-01-01, opened 2026-11-03
Verified
Pension contribution rate
Bekanntmachung der Beitragssätze in der Rentenversicherung 2026
As of 2026-01-01, opened 2026-11-03
Verified
Unemployment contribution rate
§ 341 SGB III
As of 2026-01-01, opened 2026-11-03
Verified
Health contribution rate
§ 241 SGB V
As of 2026-01-01, opened 2026-11-03
Verified
Average additional health contribution
Bekanntmachung des durchschnittlichen Zusatzbeitragssatzes 2026
As of 2026-01-01, opened 2026-11-03
Estimated
Long-term care contribution
Bundesgesundheitsministerium: Finanzierung der Pflegeversicherung
As of 2026-01-01, opened 2026-11-03
Estimated
Tax on capital income
§ 32d Abs. 1 EStG
As of 2026-01-01, opened 2026-11-03
Verified
Savings allowance
§ 20 Abs. 9 EStG
As of 2026-01-01, opened 2026-11-03
Verified
Partial-income method
§ 3 Nr. 40 and § 3c Abs. 2 EStG
As of 2026-01-01, opened 2026-11-03
Verified
Gain on selling a stake (§ 17)
§ 17 Abs. 3 EStG
As of 2026-01-01, opened 2026-11-03
Verified