Taxes for students only become due once your taxable income exceeds the basic allowance. For 2026 this is €12,348 for single people. Below that, you pay no income tax, even if your employer deducted wage tax during the year. You get that money back through your tax return.
Key points at a glance
- The basic allowance for single people is €12,348 in 2026. Below it, no income tax is due.
- BAföG is generally tax-free. Scholarships are often tax-free too.
- For holiday jobs, working-student jobs and paid internships, wage tax is withheld. Mini-jobs taxed at a flat rate usually lead to no refund.
- A tax return is not automatically compulsory. The threshold is income without tax deduction of more than €410 a year.
- If wage tax was withheld, filing usually pays off.
From when do students pay taxes?
Income tax is only due once your taxable income exceeds the basic allowance. Taxable income is not the same as your gross pay. From your wages, the tax office first deducts work-related expenses, at least the employee flat-rate allowance of €1,230.
Example: Jule, 23, earns €10,000 gross from part-time jobs in 2026 and has no other income (assumption). After the employee flat-rate allowance of €1,230, €8,770 remains. This is below the basic allowance of €12,348, so no income tax is due.
Which income is tax-free or flat-taxed for students?
| Income | For tax purposes | What it means for you |
|---|---|---|
| BAföG | Generally tax-free | No refund, not declared as income |
| Scholarship | Often tax-free | If it covers study costs, the deduction of those costs can be reduced |
| Mini-job (up to €603 a month) | Employer pays a 2% flat-rate tax | Generally no refund through the return |
| Holiday job, working-student job, paid internship | Wage tax is withheld | Refund possible through the tax return |
| Self-employment | Income must be declared | The return may be compulsory |
The working-student privilege concerns social insurance. At up to 20 hours a week during term, you are exempt from health, long-term care and unemployment insurance, but pension insurance remains compulsory. Wage tax is withheld regardless of this. Everything else about taxes on mini-jobs and working-student jobs (in German) is in a separate article.
Does a student need a tax ID and a tax class?
The tax identification number (Steuer-Identifikationsnummer) is assigned once to each person. Your employer needs it for the wage tax deduction, and you need it for your tax return. Your employer retrieves the tax class and other details electronically through the ELStAM procedure. For your main job, one of tax classes 1 to 5 applies, depending on your marital status. For a second job, wage tax is usually withheld under tax class 6.
When must a student file a tax return?
Not automatically. An obligation can arise if you have income without tax deduction of more than €410 a year, if the tax office asks you to file, or if you are self-employed. Otherwise the return is voluntary and generally due by 31 December of the fourth following year. How to do it, and which deadlines apply to you, is shown in the article on the tax return for students, step by step (in German).
Do students get tax back?
Yes, above all if wage tax was withheld and your taxable income is below the basic allowance. This typically concerns holiday jobs, working-student jobs, paid internships and dual studies. Mini-jobs taxed at a flat rate usually lead to no refund. Even in a second degree, the return can bring money back, because study costs count as work-related expenses there and a loss can be carried forward.
What can a student deduct from tax?
In the first degree, study costs are special expenses up to €6,000 a year. In a second degree, they are work-related expenses without an upper limit. Which costs count, and how the loss carryforward works, is explained in the article on tax benefits during your studies (in German).
Contributions to health and long-term care insurance also play a role in the tax return. How this works for privately insured people is explained in the article on the tax benefits of PKV (in German).
Frequently asked questions
Do I have to pay tax as a working student?
Wage tax is withheld on your pay, to the extent it is due. The working-student privilege only applies to social insurance. You only pay income tax at the end of the year if your taxable income exceeds the basic allowance of €12,348. If you stay below that, the wage tax withheld is returned to you through your tax return.
Do I pay tax on a mini-job as a student?
For a commercial mini-job, the employer pays a 2% flat-rate tax, plus flat-rate contributions to health and pension insurance. The hours per week do not matter for this. You generally do not have to pay any tax yourself on the mini-job, but you also do not get anything refunded through the return.
Do I have to pay tax on BAföG as a student?
No. BAföG is generally tax-free and is not part of the calculation of your taxable income. The same applies to family insurance: BAföG does not count as income there.
Will the basic allowance change in 2027?
An increase to €12,564 is planned for 2027, and to €12,900 for 2028. The basis is the government draft of the Income Tax Reform Act 2027 of 2 September 2026. The law has not yet been passed, so until then the amount of €12,348 applies.
Here is what to do now
- Check whether wage tax was withheld in any of your jobs. The wage tax certificate from your employer shows the amount.
- Compare your annual income with the basic allowance of €12,348.
- File a return if wage tax was withheld, if you have study costs in a second degree, or if the tax office asks you to.
Related articles
- Tax return for students: how to get money back (in German)
- Tax benefits during your studies: what you can deduct in 2026 (in German)
- Part-time jobs and tax: what applies to mini-jobs, working students and more (in German)
- What is PKV for students? Structure, principle and process (in German)
- Is a scholarship taxable? Tax and social insurance at a glance (in German)
Last updated: October 2026. This guide is general information, not individual tax advice. The German version is authoritative.
