Income tax assessment

Income tax is a tax levied on the income of natural persons.

Income tax is a tax levied on the income of natural persons. The basis of assessment is taxable income. Income tax is one of the state's most important sources of revenue. The legal basis is the Income Tax Act.

In principle, the income tax return must be submitted electronically if you earn income as a farmer, forester, trader or freelancer. In other cases, voluntary electronic transmission is possible. The necessary control software is available from many commercial providers. However, the income tax return can also be prepared and submitted free of charge via the online portal of the tax administration.

Otherwise, you will receive the forms necessary for the preparation of the income tax return in all tax offices, in many cities and municipalities (e.B. citizens' offices).

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Income tax is payable on income from:

  • agriculture and forestry,
  • Commercial enterprise,
  • independent work,
  • employment,
  • Capital assets
  • Renting and leasing as well as
  • other income such as income.B from a pension from the statutory pension insurance or income from private sales transactions.

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  • Income Tax Act (EStG)

The income tax to be paid is determined by applying the tax rate to the taxable income. Numerous regulations (e.B allowances, allowances, lump sums, special expenses, extraordinary charges, variable tax rate) take into account your personal capacity as a taxpayer. Expenses for lifestyle (regularly e.B expenses for food, clothing, housing) may not be deducted as operating expenses or advertising costs.

Responsible for the content
Lower Saxony Ministry of Finance

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