Increase of Income Tax Brackets as of 01/01/2025

As of January 1, 2025, the income tax brackets will be adjusted as follows:

EUR 0.00 – EUR 13,308.00 → 0.00% (tax-free)
EUR 13,308.01 – EUR 21,617.00 → 20.00%
EUR 21,617.01 – EUR 35,836.00 → 30.00%
EUR 35,836.01 – EUR 69,166.00 → 40.00%
EUR 69,166.01 – EUR 103,072.00 → 48.00%
EUR 103,072.01 – EUR 1,000,000.00 → 50.00%
Income exceeding EUR 1,000,000.00 in calendar year 2025 → 55.00%

§ 33 para. 1 item 1 EStG 1988