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 splitting for spouses (Splittingverfahren)
Jointly assessed spouses are taxed on half of their combined income — and pay twice the tax on it.
In plain language
Married couples and registered civil partners can be taxed together. The tax office then adds both incomes, divides the total by two, calculates the tax on that and doubles it. Because the tax rate rises with income, this saves more the more unequal the two incomes are. If both earn the same, splitting brings nothing — separate calculation would give the same result.
In detail
Under joint assessment the spouses' income is added together and attributed to them jointly (§ 26b EStG). The scale income tax is then twice the amount that results for half of the joint taxable income (§ 32a (5)). In economic terms the couple uses the basic allowance and the lower scale zones twice. The exemption limit of the solidarity surcharge and the special expenses standard deduction double as well. Tax classes III/V or IV/IV merely distribute the monthly wage tax withholding — the annual tax under the splitting scale is the same in every combination.
Worked example
60.000 € of taxable income, earned by one spouse alone: on the basic scale 14.233 € of income tax would be due, on the splitting scale it is 8.434 € — 5.799 € less. If both earn 30.000 € each, each would pay 4.217 € individually, again 8.434 € together: the splitting advantage is then nil.
In brief
Tax = 2 × the scale for half the taxable income. The advantage grows with the difference between the two incomes.
Legal basis: § 26b, § 32a (5) EStG · as at 2026