Basic Tax-Free Allowance (Grundfreibetrag) in 2024 & Previous Years

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  • Almost every year, the basic tax-free allowance is rising

What is a Basic Tax-Free Allowance (Grundfreibetrag)?

The basic tax-free allowance (Grundfreibetrag) is an income amount that can’t be taxable. This is an amount that is enough for essential life. So, only income higher than the basic tax-free allowance is subject to income tax.

Every taxpayer is entitled to this annual basic tax-free allowance.

Every two years, the German federal government must determine the amount of basic tax-free allowance.

Basic Tax-Free Allowances for 2024, 2023 and Previous Years

Income tax is calculated for each assessment period according to the rules described in Section 32a of the Income Tax Tariff – Income Tax Act (EStG).

The basic tax-free allowance stated in the table below is adjusted annually and applies per capita. The basic tax-free allowance for couples is twice as high as for single people.

Tax YearSingleCouples *
202411 604 €23 208 €
202310 908 €21 816 €
202210 347 €20 694 €
20219 744 €19 488 €
20209 408 €18 816 €
20199 168 €18 336 €
* for couples with a joint application of annual income tax return

The Children’s Tax-Free Allowance and Single Parents

In addition to the basic tax-free allowance (Grundfreibetrag), each child is taken into account either through child benefit (Kindergeld) or the children’s tax-free allowance (Kinderfreibetrag). In the current year, parents will initially receive child benefits (Kindergeld). When submitting a tax return, the tax office automatically carries out a favorable check. They determine whether the tax advantage resulting from the children’s tax-free allowance is higher than the child benefit paid out. If the tax advantage is lower, the child benefit remains. Single parents receive an additional relief amount of children’s tax-free allowance.

Must-Read Info

If you are interested, you can learn more about tax classes (Steuerklassen) in Germany.

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Basic Tax-Free Allowance (Grundfreibetrag) in 2024 & Previous Years
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