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Tax rates

A basic personal allowance of the taxable income is not subject to taxation; it is € 8,652 for single taxpayers and € 17,304 for married taxpayers / registered life partner.

The base tax rate is 14 %, rising progressively to 42 % for a taxable income of € 53,665 / € 107,330 (single / married taxpayers respectively registered life partner). From a taxable income of € 254,447 / € 508,894 (single / married taxpayers respectively registered life partner), the tax rate is 45 %. These are so-called limit tax rates.

Special tax rate for income from capital assets as of 1/1/2009

Income from capital assets is taxed at a standard tax rate of 25 % (plus solidarity surcharge).


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© Bundeszentralamt für Steuern - 2014