kt-npm-modules
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
}
}
);