How much can I earn without having to pay income tax?

There is no income tax liability if your taxable income does not exceed the basic tax-free allowance. The basic tax-free allowance for single taxpayers is €10,908 in 2023 (2024: €11,784). For jointly assessed spouses/partners, the basic tax-free allowance doubles to €21,816 (2024: €23,568). If your income exceeds the basic tax-free allowance, the income tax liability depends on the type of income received in the specific individual case. For example, every employee is entitled to an employee allowance of €1,230 (2022: €1,200; until 2021: €1,000).

You can calculate your expected income tax using the Extern: wage and income tax calculator (Öffnet in neuem Fenster) of the Federal Ministry of Finance.

You can also find further information in the Extern: "Tax tips for families" (Öffnet in neuem Fenster).