German income tax is levied at rates rising on a sliding scale
Tax rates
German income tax is levied at rates rising on a sliding scale. The exact rate to
be levied depends upon the amount of the income itself; this rate is then applied
to the entire income in excess of the tax-free “basic allowance” and not merely
on specific slices thereof.
The rate scale for 2014 is:
Table 1
2013 rate scale
…………………………………………………………………….
Taxable income in euros Tax rate
€0–8,354(basic allowance) 0
€8,355–13,469 14%
€13,470–52,881 Sliding scale up to 42%
€52,882–250,730 42% less €8,239
€250,731 and over 45% less €15,761
……………………………………………………………………..
Because of the “splitting” system, the scales double for married couples filing
jointly.
EU Forecast
euf:ba18e:197/nws-01