Box 1 Tax Rates

Box 1 contains the amount of tax you owe on income from employment (including residential home ownership).

For persons having reached the statutory retirement age, a reduced tax rate applies for incomes up to € 40,021 (2024). 

2024 Box 1 Tax Rate

Tax bracket (income range)Applicable tax rate
€ 0 - € 75,51836.97 %
€ 75,518 and upwards49.50 %

This tax rate includes social security premiums, which are levied primarily in the first bracket. 

2023 Box 1 Tax Rate

Tax bracket (income range)Applicable tax rate
€ 0 - € 73,03236.93 %
€ 73,032 and upwards49.50 %

This tax rate includes social security premiums, which are levied primarily in the first bracket. 

2022 Box 1 Tax Rate

Tax bracket (income range)Applicable tax rate
€ 0 - € 69,39737.07 %
€ 69,398 and upwards49.50 %

This tax rate includes social security premiums, which are levied primarily in the first bracket. 



2019 Box 1 Tax Rate

Taxable income fromTaxable income to
Applicable tax rate
€ 0€ 20,38436.65 %
€ 20,385€ 34,30038.10 %
€ 34,301€ 68,50738.10 %
€ 68,508 and upwards51.75 %


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