Wage tax schedules for/from 2026

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Provided by Bundesministerium der Finanzen

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Dataset information

Catalog

Bundesministerium der Finanzen catalog

Country of origin

Germany

Updated

2025.11.11 23:00

Created

2025.11.11

Available languages

English

Keywords

Lohnsteuer, Programmablaufplan

Datasource

Official portal for European data link

Quality scoring

Dataset description

In agreement with the highest tax authorities of the Länder, - a programme schedule for the mechanical calculation of the wage tax withheld from wages, the solidarity surcharge and the scale tax for church wage tax for 2026 - Annex 1 - a schedule for drawing up payroll tax tables for 2026 for the manual calculation of payroll tax (including the calculation of the solidarity surcharge and the tax base for church payroll tax) - Annex 2 and - a programme schedule for limiting the payroll tax to be withheld from pensions and the solidarity surcharge under the conventions for the avoidance of double taxation from 2026 - Annex 3 made known. Compared to the draft programme schedules (state of play: 25.9.2025, no longer available on the BMF website) minor editorial changes have been made.

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2019

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SLA

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