Number format: this calculator uses German notation throughout — a comma is the decimal separator and a dot groups thousands. “1.234,56” means one thousand two hundred thirty-four euros and fifty-six cents. The figures come from German tax law, so they are shown the way German authorities write them.
Income limit for parental allowance
Above 175.000 euros of taxable income in the previous year the entitlement to Elterngeld lapses — for couples the combined income counts.
In plain language
Above a certain income limit there is no German parental allowance at all — none, not even a reduced amount. The limit is 175.000 € of taxable income in the calendar year before the birth. For couples the sum of both incomes counts, for single parents their own. What matters is the taxable income from the tax assessment, not the gross salary — it is often considerably lower.
In detail
§ 1 (8) BEEG excludes the entitlement where the eligible person had taxable income under § 2 (5) EStG of more than 175.000 € in the last completed assessment period before the birth; with two parents the limit applies to the sum of both incomes. This is an exemption limit, not an allowance: one euro above it removes the entitlement entirely, with no sliding transition. Because taxable income is determined after deducting employment expenses, special expenses and extraordinary burdens, it is regularly well below the gross wage — the limit is therefore breached less often than the figure suggests.
Worked example
The limit is 175.000,00 €. A couple with 95.000 € and 82.000 € of taxable income reaches 177.000 € and therefore has no entitlement — 2.000 € above the limit costs the full amount, so up to 21.600 € over twelve months of basic parental allowance. A single parent with 95.000 €, by contrast, is far below it.
Legal basis: § 1 Abs. 8 BEEG · as at 2026