A Steuerfreibetrag (tax allowance) is an amount deducted directly from taxable income before tax is calculated. Unlike a tax credit (Steuerermäßigung) which reduces the tax owed, an allowance reduces the calculation basis.
Key tax allowances 2026
- Basic allowance (Grundfreibetrag): 12,348 € (single) / 24,696 € (couple)
- Child allowance (Kinderfreibetrag): 9,756 € per child
- Savings allowance (Sparerpauschbetrag): 1,000 € (single) / 2,000 € (couple)
- Professional expenses allowance: 1,230 €
Sources: §§ 32a, 32, 9, 20 EStG, BMF.