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Germany: Personal Taxation

Rates of Income Tax

Resident individuals are subject to a headline income tax rate of 14%, with a personal allowance of EUR8,004. The income tax rate rises in accordance with income and has a top rate of 45% payable on income over EUR250,730.

There is a personal allowance of EUR801 for savings. Above this level, a capital gains tax of 25% plus 5.5% solidarity surcharge is payable.

Withholding tax paid on interest, royalties and dividends received from treaty countries can be offset against taxes due in Germany. The total may not exceed the amount due.



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