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 allowance. The basic tax-free allowance for single taxpayers is €11,784 in 2024 and €12,096 in 2025. For jointly assessed spouses/partners, the basic tax-free allowance doubles to €23,568 and to €24,192 in 2025. If your income exceeds the basic tax-free allowance, your income tax liability will depend on the type of income you receive in each individual case. For example, every employee is entitled to an employee allowance of €1,230.

You can calculate your expected income tax using the wage and income tax calculator of the Federal Ministry of Finance.

You can also find further information in the "Tax tips for families".