Changes in tax calculation

The yearly income not subject to tax increases per adult from 10,908 EUR in 2023 to 11,604 EUR in 2024 and per child from 6,024 EUR in 2023 to 6,384 EUR in 2024. 

In 2023, the top tax rate of 42 percent will still apply to taxable income of 62,810 EUR or more. This amount will increase to 66,762 EUR in 2024.  
In addition, the solidarity surcharge is due for all taxpayers who pay more than 18,130 EUR income taxes per year.