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 - € 75,518 | 36.97 % | |
| € 75,518 and upwards | 49.50 % | |
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 - € 73,032 | 36.93 % | |
| € 73,032 and upwards | 49.50 % | |
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 - € 69,397 | 37.07 % | |
| € 69,398 and upwards | 49.50 % | |
This tax rate includes social security premiums, which are levied primarily in the first bracket.
2019 Box 1 Tax Rate
| Taxable income from | Taxable income to | Applicable tax rate |
|---|---|---|
| € 0 | € 20,384 | 36.65 % |
| € 20,385 | € 34,300 | 38.10 % |
| € 34,301 | € 68,507 | 38.10 % |
| € 68,508 | and upwards | 51.75 % |
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