Below are the amounts for tax year 2019, that is your income for this year (2018). Behind each amount you will find in brackets the indexed amount for tax year 2018 (these are the amounts that you need in June for your declaration with your income from 2017).
Tax free sum and family situation
Tax-free sum and increased tax-free allowance
Tax free sum: 7,430 euro (7,270 euro) Increased tax free allowance for persons with limited income: 7,730 euro (7,570 euro) Increase tax free allowance for disabled taxpayer: 1,580 euro (1,550 euro)
Dependents
Persons at the expense Increase of the tax-free allowance for dependents
– one child: 1,580 euros (1,550 euros)
– two children: 4,060 euros (3,980 euros)
– three children: 9,110 euros (8,920 euros)
– four children: 14.730 euros (14.420 euros)
– more than four children (supplement per child): 5,620 euros (5,510 euros)
Additional allowance for children under three years (for which no childcare expenses are deducted): 590 euros (580 euros)
For each other dependents: 1,580 euro (1,550 euro) Increase tax-exempt amount with dependent children: 1,580 euro (1,550 euro) Maximum amount of own net assets (dependent child): 3,270 euro (3,200 euro) Increased amount for single person: € 4,720 (€ 4,620) Increased amount for disabled child: € 5,990 (€ 5,860) Maintenance fee not counting as a means of subsistence: € 3,270 (€ 3,200) Student job pay that does not count as a means of subsistence: € 2,720 (€ 2,660)
Marriage quotient and assisting spouse
Marriage quotient and assisting spouse Marriage quotient: 10,720 euro (10,490 euro) Maximum income of working spouse from own professional activity: 13,910 euro (13,620 euro)
Maximum amount of flat-rate professional expenses
– Employees and self-employed persons with profits: 4,720 euros (4,320 euros)
– Self-employed persons with income and assisting spouse: 4.150 euro (4.060 euro)
– Business managers: 2.490 euro (2.440 euro)
Tax brakes tax year 2019
– 25% on the disk up to 12,990 euros
– (the 30% disk disappears)
– 40% on the disk up to 22,290 euros
– 45% on the disk up to 39,660 euros
– 50% on the disk above 39,660 euros