FOCUS:: German tax on income

Tax instalment payments are withheld from employees’ salaries by their employers. Self-employed individuals and those with non-salary income have to pay instalments on a quarterly basis with reference to the income realised in the previous year. The tax rates effective for single taxpayers are as follows:

GERMAN TAX 2016-17

Taxable Income(EUR)		Rate of tax
8,652		Nil
8,652 to 52,881		14%
52,882 to 250,730		42%
More than 250,731		45%