Updated : 12/2012
What's left of your gross income in Germany after deduction of taxes and social security contributions?
Income tax is progressive — the more you earn, the higher your rate. For individuals, the 2011 tax rate varies between 14% and 45%.
If you are member of a religious community which collects church tax, the rate is 8% in Bavaria and Baden-Württemberg, 9% in other Länder.
There is also a solidarity levy (Solidaritätszuschlag), equivalent to 5.5% of your income tax.
Take into account any:
Your employer will deduct the amount of tax and social security contributions due from your salary.
Salary your only source of income? — You do not have to file an annual tax return.
Want to file a return to benefit from specific tax allowances? — Send it to your tax office before the end of May of the following year.
Your tax office (Deutsch) will provide information on your rights and obligations. Detailed advice can be obtained from tax consultants or solicitors, who can also represent you.
You may challenge any decision on taxation at the local tax office (Deutsch), and subsequently, if need be, take your complaint to the tax tribunal (Finanzgericht). You have 1 month to challenge a decision.
Check also what your EU rights are.