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.
Single-parent relief (Entlastungsbetrag für Alleinerziehende)
An allowance of 4.260 € a year for single parents, plus 240 € for each further child.
In plain language
Anyone bringing up a child alone gets an extra allowance: 4.260 € a year, and 240 € more for each further child. The conditions are that the child is registered at your address, you receive child benefit for it, and no other adult lives in the household. The employer already takes the basic amount into account each month — through tax class II. The increase for further children is available on application as a tax-free amount or through the tax return.
In detail
§ 24b (1) EStG requires a child in the household for whom a child allowance under § 32 (6) or child benefit is due. The amount is 4.260 € and rises by 240 € for each further child (subsection 2). A person is “alone” if they do not meet the conditions for the splitting procedure — or are widowed — and do not share a household with another adult (subsection 3); an adult child for whom child benefit is still due does no harm. For each full calendar month in which the conditions were not met, the amount is reduced by one twelfth (subsection 4). The income tax calculator does not apply that monthly reduction.
Worked example
48.000 € annual wage, 9.600 € of pension and insurance contributions, one child: without the relief the income tax is 6.316,00 €, with it 5.041,00 € — 1.275,00 € less. With two children the allowance rises to 4.500 € and the saving to 1.345,00 €.
In brief
It reduces total income. In wage tax withholding the basic amount is built into tax class II.
Legal basis: § 24b EStG · as at 2026