income-tax

Income tax calculator. Supported countries:

• Germany
  • Model as of 2021 for income tax and solidarity surcharge
  • Included parameters for years
    • 2021
    • 2025

Usage

Germany/DE

import { DEIncome, deIncomeTaxV2021 } from '@ktarmyshov/income-tax';
// or
import { DEIncome, deIncomeTaxV2021 } from '@ktarmyshov/income-tax/de';

// Single
const tax = deIncomeTaxV2021(2025, { income: 50000 });
// Split
const tax = deIncomeTaxV2021(2025, { income: 50000 }, { split: true });
// Custom parameters for taxation if not included in the package
const tax = deIncomeTaxV2021(
	2023,
	{ income: 50000 },
	{
		split: true,
		incomeTaxParams: {
			0: {
				boundary: 10908
			},
			// Year 2023, zone 1
			// ESt = (979,18 * y + 1.400) * y
			// y = (zvE - 10.908) / 10.000
			1: {
				boundary: 15999,
				params: {
					subtractor: 10908,
					progression: 979.18,
					constant: 1400
				}
			},
			// year 2023, zone 2
			// ESt = (192,59 * z + 2.397) * z + 966,53
			// z = (zvE - 15.999) / 10.000
			2: {
				boundary: 62809,
				params: {
					subtractor: 15999,
					progression: 192.59,
					constant: 2397
				}
			},
			3: {
				boundary: 277825,
				params: {
					percentage: 0.42
				}
			},
			4: {
				params: {
					percentage: 0.45
				}
			}
		},
		solidaritySurchargeParams: {
			zeroBoundary: 17543,
			mitigationZoneBoundary: 32619,
			mitigationZoneRate: 0.119
		}
	}
);