Question 1

How does the progressive tax scale work?

Accepted Answer

The progressive income tax scale works in brackets. In 2026, the brackets are: 0% up to €11,294, 11% from €11,294 to €28,797, 30% from €28,797 to €82,341, 41% from €82,341 to €177,106, and 45% above €177,106. Each bracket only applies to the portion of income in that range. For example, for an income of €35,000, you don't pay 30% on everything but: 0% on the first €11,294, 11% on the €11,294-€28,797 range, and 30% on the €28,797-€35,000 range.

Question 2

What is the 10% standard deduction?

Accepted Answer

The 10% standard deduction is an automatic deduction applied to wages and salaries to cover professional expenses (transport, meals, etc.). It is capped at €14,171 and cannot be less than €495. Taxpayers can choose to deduct actual expenses if they exceed this standard deduction (mileage costs, dual residence, etc.). This choice must be made during the tax return and justified. The 10% deduction is automatically applied in this calculator.

Question 3

When do you need to file and pay taxes?

Accepted Answer

Tax returns must be filed each year in spring (usually between April and June, depending on the department of residence). Since 2019, withholding at source has been in effect: tax is deducted directly from salary each month by the employer. The tax notice is sent in summer and any balance (overpayment or supplement) is settled in September. Installments for non-salary income are deducted monthly or quarterly.

Single Income Tax Calculator 2026 | Free

⚠️ Hinweis - Steuerrecht

Häufig gestellte Fragen