Einkommensteuer §32a EStG 2026
Estimation tool for the 2026 German income tax tariff (§32a EStG) with Splittingtarif, Solidaritätszuschlag and Kirchensteuer. Educational use; not a Steuerbescheid.
Steuerrechner 2026 is an estimation tool for the German Einkommensteuer (income tax) and related taxes for tax year 2026. The app reproduces the § 32a EStG tariff in the version following the Steuerfortentwicklungsgesetz, with Grundfreibetrag EUR 12,348 and zone end-values 17,799 / 69,878 / 277,825. The Splittingtarif for married couples and registered partners follows the standard procedure tarif(zvE/2) × 2.
The Solidaritätszuschlag (solidarity surcharge) module computes 5.5% on the assessed income tax and reflects the Milderungszone defined by the Solidaritätszuschlagsgesetz. Kirchensteuer (church tax) is shown at 8% (Bavaria, Baden-Württemberg) or 9% (other German Länder). Additional modules cover a freelancer estimate, a Gewerbesteuer approximation including Hebesatz, capital gains tax on interest and dividend income (with Sparer-Pauschbetrag), value-added tax (VAT 19% and reduced 7%), and Grunderwerbsteuer (real-estate transfer tax) with state-specific rates.
Designed for the British diaspora and an international audience working with the German tax system:
- UK nationals in Germany verifying a Steuerbescheid before signing it off.
- UK-DE mixed couples comparing Splittingtarif against single assessment.
- London tech relocators and post-Brexit professionals in Berlin, Munich and Hamburg who want to understand the § 32a tariff and its zones.
- HR managers in UK firms running German payroll and double-checking expected Lohnsteuer withholding.
- Freelancers and contractors planning quarterly Vorauszahlungen with their German Finanzamt.
Methodology and sources: the app references publicly available material from the Bundesministerium der Finanzen (BMF), the German Finanzämter, the Einkommensteuergesetz (EStG) including § 32a, the Solidaritätszuschlagsgesetz, the Kirchensteuer laws of the German Länder, and the Grunderwerbsteuer laws of the federal states. Decisions of the Bundesfinanzhof (BFH) are reflected as background but are not cited per case in the app. EU social-security coordination under Reg (EC) 883/2004 is referenced for cross-border situations.
Premium feature (lifetime): PDF export of the calculation with a source note for personal records.
What the app is not: it is not a Steuerbescheid, not a binding document for the Finanzamt, and not a replacement for a Steuerberater or Lohnsteuerhilfeverein. Calculations follow the general tariff formulas; deductible business expenses, individual Werbungskosten, extraordinary income (§ 34 EStG, Fünftelregelung), loss carryforwards, Progressionsvorbehalt on wage-replacement benefits, and foreign-tax credits cannot be fully reproduced inside a general estimation tool.
Privacy and ads: ATT consent and advertising consent are handled via Google UMP. The app does not collect personal tax data externally. Calculations run locally on the device.
Independent informational tool. Not affiliated with BMF, Finanzämter, or any German government body. Does not constitute legal or tax advice — consult a German Steuerberater or Rechtsanwalt qualified for your case.
© 2026 Cosmic Production d.o.o.
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