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 wage and income tax calculator of the Federal Ministry of Finance.
Note
You can also find further information in the "Tax tips for families".