Spitzensteuersatz (German top marginal rate)
The 42% peak marginal rate of German income tax — kicks in around €68,481 of taxable income (2026).
The Spitzensteuersatz is the 42% top marginal rate in Germany's income-tax curve (§32a EStG). For 2026 it begins applying at €68,481 of taxable income (zu versteuerndes Einkommen) and remains in force up to the Reichensteuersatz threshold.
Above €277,825 a fourth zone applies: the Reichensteuer adds 3 percentage points, making the top marginal rate 45%. Combined with Solidaritätszuschlag (5.5% of the Lohnsteuer for high earners) and potential Kirchensteuer (8-9%, opt-in), the effective marginal load at the very top can approach 50% before Sozialversicherung is considered.
Because the German curve is continuous, "Spitzensteuersatz starts at €68,481" really means the polynomial crosses 42% there; the rate just below is 41.9-something. The Germany calculator on this site computes the exact rate at any gross via the §32a polynomial.
Calculator pages that use this term
See also
- Grundfreibetrag (German basic tax-free allowance) — The annual income amount that is fully exempt from German income tax — €12,348 for 2026.
- Marginal tax rate — The percentage paid in tax on the next unit of income earned — distinct from the average effective rate.
- Effective tax rate — Total deductions divided by gross pay — the single percentage that summarises the overall tax bite.