In the graphic below you can compare all tax rates that have existed in Germany. You can select the corresponding years by placing a check mark.
If you compare the development in the course of the decades, three aspects are particularly striking:
1) The top tax rate drops considerably, by about 10%.
2) The income at which the top tax rate begins to apply remains almost constant over the years. While in 1958 the highest progression level started at 18 times the average monthly gross income, this level dropped to 1.2 times in 2016.
3) The basic tax-free allowance usually grows only very moderately. Only in 1996 the rate almost tripled.
In summary, it can be seen very clearly that both the lower income segments (3) and the upper ones (1) are being relieved, while the middle incomes are drawn on more (2).
Select the years: