How much income tax a pensioner has to pay is determined by the progressive tax rate. Specifically, this means that the tax rate is between one and 45 percent. The higher the income or pension, the more taxes have to be paid:
No taxes: there are any taxes for single pensioners with an annual income of up to EUR 8,820. A retired couple does not have to pay any income tax up to an income of 17,640.
1 to 7.2 percent tax: If the income of a single person is between 8,821 and 13,469 euros, between 1 and 7.2 percent income tax must be paid. For a married couple, the income is twice as high.
7.2 to 26.5 percent: To pay these tax rates, the income for a single person is 13,470 and 52,881 euros. For a retired couple, double the income is to be assumed.
26.5 to 38.7 percent: If you generate an income between 52,882 and 250,730 euros, you fall into this group. Retired couples are assigned this tax rate if they have double the income.
Top tax rate of 45 percent: Anyone who has an income of over 250.731 euros pays the top tax rate. This also applies to married couples with an annual income of more than 501,462 euros.
To make this clear now, an example should help:
A retired couple receives a combined income of 20,000 euros. Since they both retired in 2010, you would have to pay 60 percent tax. This corresponds to 12,000 euros, which is below the basic tax allowance of 17,640 euros. The couple does not have to pay any taxes. The use of the online tax preparation with the calculator online is important.
If a single person who retired in 2010 receives an income of 20,000 euros, then 12,000 euros are also taxable. This would exceed the basic tax allowance by 3,348 euros. Taxes of between one and 7.2 percent are then payable on this sum.
If a spouse dies, the surviving pensioner will continue to receive double the basic allowance in the same year and the following year. An individual assessment is only made in the second year after the death of the spouse.
Does additional income have to be taxed?
Tax return for pensioners: from what income is this necessary?
When filing an income tax return for pensioners, it should be noted that additional income is also taxable as soon as the basic tax-free amount is exceeded. How much taxes are then to be paid depends largely on the type of income.
So, for example, income from rentals or leases tax otherwise treated as capital receipts . Anyone who earns additional income between 410 and 820 euros can look forward to the fact that reduced taxation applies here.