Lissafta Einkommensteuer da Solidaritätszuschlag na 2025 ta amfani da ainihin dabarar ci gaba ta §32a EStG. An haɗa gudummawar inshorar zamantakewa.
| Yanki | Kudin shiga da ake biyan haraji (z) | Adadin gefe | Dabara |
|---|---|---|---|
| 1 — Sifili | ≤ €12,096 | 0% | €0 |
| 2 — Farkon ci gaba | €12,097 – €17,005 | 14% → ~24% | (974·y + 1,400)·y · where y = (z − 12,096)/10,000 |
| 3 — Matsakaicin ci gaba | €17,006 – €66,760 | ~24% → 42% | (181.19·y + 2,397)·y + 1,025.38 · where y = (z − 17,005)/10,000 |
| 4 — Daidai 42% | €66,761 – €277,825 | 42% | 0.42·z − 10,911.92 |
| 5 — Mafi 45% | Sama da €277,825 | 45% | 0.45·z − 19,246.67 |
Don Ehegattensplitting (ma'aurata): kuɗin shiga ÷ 2 → yi amfani da dabara → sakamako × 2.
| Gudummawa | Ƙimar ma'aikaci | Rufin Sama (Yamma) |
|---|---|---|
| Rentenversicherung (fansho) | 9.3% | €90,600/shekara |
| Krankenversicherung (lafiya) | ~8.2% | €66,150/shekara |
| Pflegeversicherung (kulawa na dogon lokaci) | 1.7% (+0.6% marasa yara) | €66,150/shekara |
| Arbeitslosenversicherung (inshorar rashin aikin yi) | 1.3% | €90,600/shekara |
Adadin lafiya = 7.3% na doka + ~0.9% matsakaicin ƙarin gudummawa (Zusatzbeitrag). Ya bambanta da mai inshora.
Izinin haraji na asali na 2025 shine €12,096 ga kowane mutum. Kuɗin shiga da ke ƙasa da wannan an keɓe shi gaba ɗaya. Ga ma'aurata da ke amfani da Ehegattensplitting, izinin da ya dace shine €24,192 gaba ɗaya.
Ƙarin Harajin Haɗin Kai (5.5% na harajin kuɗin shiga) an fara gabatar da shi ne don tallafawa haɗin kan Jamus. Tun daga 2021 an soke shi ga kusan 90% na masu biyan haraji. Yana aiki ne kawai idan harajin kuɗin shiga ya wuce ~€18,130 (marasa aure) / ~€36,260 (ma'aurata). Ana amfani da shigar da sannu-sannu kai tsaye sama da iyakar.
Ma'aurata da haɗin gwiwar farar hula da aka yi wa rijista na iya raba jimillar kuɗin shiga su don dalilai na haraji. Ana raba jimillar kuɗin shiga da 2, a yi amfani da tsarin haraji, sannan a ninka sakamakon da 2. Wannan yana rage haraji idan ɗaya daga cikin ma'auratan yana samun kuɗi da yawa fiye da ɗayan, domin yana guje wa ƙimar haraji mai tsanani a kan babban kuɗin shiga guda ɗaya.
Dokar harajin Jamus tana amfani da dabarar lissafi mai ci gaba (§32a EStG) don guje wa "tsalle-tsalle na matakan haraji" — ƙaruwar haraji kwatsam don ƙaramin ƙaruwar kuɗin shiga. Dabarar tana samar da ƙimar haraji mai santsi, mai ci gaba da hawa daga 14% a ƙasan Yanki na 2 zuwa 42% a Yanki na 4.
e-Buhalteris yana taimaka maka wajen yin invois, bin diddigin kuɗaɗen kashewa, da sarrafa harkokin kuɗi na ƙetare iyaka.
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