How much tax do working students pay in Germany?

Often nothing at the end of the year, because student incomes are usually below the tax-free allowance – but tax may still be withheld from each payslip and refunded later.

Key figures for 2026:

• Basic tax-free allowance (Grundfreibetrag): €12,348 per year (§ 32a EStG, assessment year 2026). Taxable income up to this amount is taxed at 0 %. The rate above it starts at 14 % and rises with income.
• Mini-job limit: €603 per month (tied to the minimum wage of €13.90 per hour). In a mini-job the employer normally pays a flat 2 % tax and you receive the pay in full; the income does not go into your own tax return.
• A single student in a regular student job is in tax class I; the employer withholds wage tax (Lohnsteuer) automatically once the monthly pay is roughly above €1,200–1,300 (the monthly share of the allowance plus lump sums). What was withheld but not owed comes back when you file a tax return (ELSTER) after the year ends; filing is voluntary for employees and possible for four years back.
• A second job at the same time is taxed in tax class VI with high withholding; it is settled in the tax return.

Social insurance is separate from tax: as a Werkstudent (enrolled, no more than 20 hours per week during the lecture period) you pay only pension contributions (9.3 % of gross in 2026), no unemployment or health contributions from the job; your student health insurance continues. Above 20 hours in the lecture period you lose this privilege and pay full contributions.

Two more points: a scholarship such as DAAD is normally tax-free; and non-EU students must stay within the working-time limits of their residence permit (140 full or 280 half days per year, or the 20-hour weekly route, § 16b AufenthG) regardless of tax.

Sources: § 32a EStG (gesetze-im-internet.de), bundesregierung.de on the 2026 minimum wage and mini-job limit, § 16b AufenthG.