# How much tax do I pay on OnlyFans income in Germany? Worked examples for 2026

> German income tax for 2026 on 15,000 to 150,000 euros, with average and marginal rates – calculated from the tariff in the law, plus what it leaves out.

Source: https://impulse.management/en/blog/how-much-tax-on-onlyfans-income-in-germany/
Updated: 2026-10-27

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**Short answer:** On a taxable income of 30,000 euros you pay about 4,200 euros of income tax in Germany in 2026, a little over 14 percent on average; at 60,000 euros it is about 14,200 euros, or just under 24 percent. Each additional euro is taxed more heavily than the average – at 60,000 euros at almost 39 percent. Single people only pay the solidarity surcharge from a taxable income of about 75,000 euros.

The tax question comes up in almost every first conversation, usually as "How much should I put aside?". The answer depends on your whole income, not just OnlyFans – so instead of a rule of thumb, here is the calculation itself: the tariff from the law, applied to typical amounts. Where we did the maths, we say so. This article does not replace tax advice.

## The table for 2026

Single, no church tax, our own calculation using the tariff in Section 32a EStG and the Solidarity Surcharge Act:

| Taxable income | Income tax | Solidarity surcharge | Total | Average rate | Marginal rate |
| --- | --- | --- | --- | --- | --- |
| 12,348 € | 0 € | 0 € | 0 € | 0% | 14.0% |
| 15,000 € | 435 € | 0 € | 435 € | 2.9% | 18.9% |
| 20,000 € | 1,570 € | 0 € | 1,570 € | 7.8% | 24.7% |
| 25,000 € | 2,850 € | 0 € | 2,850 € | 11.4% | 26.5% |
| 30,000 € | 4,217 € | 0 € | 4,217 € | 14.1% | 28.2% |
| 40,000 € | 7,209 € | 0 € | 7,209 € | 18.0% | 31.7% |
| 50,000 € | 10,548 € | 0 € | 10,548 € | 21.1% | 35.1% |
| 60,000 € | 14,233 € | 0 € | 14,233 € | 23.7% | 38.6% |
| 80,000 € | 22,464 € | 252 € | 22,716 € | 28.4% | 42.0% |
| 100,000 € | 30,864 € | 1,251 € | 32,115 € | 32.1% | 42.0% |
| 150,000 € | 51,864 € | 2,853 € | 54,717 € | 36.5% | 42.0% |

The average rate is the share of your whole income that goes on income tax and solidarity surcharge. The marginal rate is the income tax rate on the next euro; from 69,879 euros it is 42 percent, from 277,826 euros 45 percent. Up to 12,348 euros – the basic allowance – nothing is due; the first euro above it is taxed at 14 percent.

In 2026 the solidarity surcharge only applies once income tax exceeds 20,350 euros; above that it rises slowly in a transition zone until it reaches the full 5.5 percent of income tax. You can check the figures with the income tax calculator of the Federal Ministry of Finance.

## What the calculation includes – and what it does not

**Taxable income is not profit.** Before tax, contributions to health and long-term care insurance and to your pension, among other things, come off your profit. So with 40,000 euros of profit you usually pay tax on noticeably less than 40,000 euros. How revenue becomes profit in the first place is covered in [What can OnlyFans models deduct from tax in Germany?](https://impulse.management/en/blog/what-can-onlyfans-models-deduct-from-tax-in-germany/)

**Not included:**

- **church tax**, if you are a member;
- **trade tax** above 24,500 euros of trade income – it is largely credited against income tax; the details are in [Tax on OnlyFans income in Germany](https://impulse.management/en/blog/tax-on-onlyfans-income-in-germany/);
- **VAT**, a separate tax with its own rules, see [the small business rule for creators](https://impulse.management/en/blog/small-business-rule-for-creators/);
- **health and long-term care insurance** – not a tax, but a large item for the self-employed, see [Health insurance and pension for creators](https://impulse.management/en/blog/health-insurance-and-pension-for-creators/).

**Married?** If you are assessed jointly, income splitting applies: the tax is calculated on half of your joint income and then doubled. The table then does not apply directly.

## Average or marginal rate: which one matters for your reserve

If OnlyFans is your only income, the average shows how much goes on income tax overall. If you also have a salary, the OnlyFans profit is added on top – and then the marginal rate is the better guide for it. If your taxable income from your job is 40,000 euros and 10,000 euros of profit are added, income tax rises according to the table from 7,209 to 10,548 euros – by about 3,300 euros on those 10,000 euros, closer to a third than a fifth.

Together, both give you the figure for your reserve: tax according to the table, plus health and long-term care insurance and, where it applies, VAT. Which share of each payout belongs in a separate account straight away is something your tax adviser works out with your real figures.

## When the tax office wants the money

With the tax registration questionnaire you estimate your profit at the start. The tax office can then set advance payments, due on 10 March, 10 June, 10 September and 10 December. If you estimated too low, you pay the difference with your first tax assessment – and at the same time the advance payments for the current year go up. This is where many people get into trouble in their second year – and it is exactly what the reserve is for.

| When | What happens |
| --- | --- |
| Registration | Tax registration questionnaire with your estimated profit |
| 10 Mar, 10 Jun, 10 Sep, 10 Dec | Advance payments, once the tax office has set them |
| After your first return | Assessment: additional payment or refund, new advance payments |

In a first conversation we do not calculate your tax – that is a job for a tax adviser – but we put you in touch with tax advisers who know this business and show you how the reserve works day to day.

## Sources

- [Section 32a EStG — income tax tariff from 2026 (German)](https://www.gesetze-im-internet.de/estg/__32a.html) — the formula the table is calculated with
- [Section 3 SolZG — solidarity surcharge threshold (German)](https://www.gesetze-im-internet.de/solzg_1995/__3.html) — 20,350 euros of income tax for single people
- [Section 4 SolZG — surcharge rate (German)](https://www.gesetze-im-internet.de/solzg_1995/__4.html) — 5.5 percent, in the transition zone at most 11.9 percent of the difference
- [Section 37 EStG — advance payments (German)](https://www.gesetze-im-internet.de/estg/__37.html) — the four due dates
- [Section 35 EStG — trade tax credited against income tax (German)](https://www.gesetze-im-internet.de/estg/__35.html)
- [Federal Ministry of Finance: income tax calculator (German)](https://www.bmf-steuerrechner.de/ekst/eingabeformekst.xhtml) — to check the figures