The basic personal allowance (Grundfreibetrag) rose to €12,096 for 2025 (from €11,784 in 2024), and the income tax brackets were adjusted for cold-progression. The child allowance (Kinderfreibetrag) was also increased. Retroactive adjustment to 2024 values was included in the package.
All income tax payers; marginal effect on take-home pay.
Primary: Bundesministerium der Finanzen ↗
Corroborating: Bundesregierung (Federal Government) ↗
Verified 2026-04-18 · methodology · report a correction