Income Tax on Vocational Training Compensation (Ausbildungsvergütung) during Vocational Training (Ausbildung) in Germany 2025

The calculation of income tax on the vocational training compensation (Ausbildungsvergütung) is based on the taxable income after deducting allowances. The employer handles the calculation and remits the income tax directly to the tax office.

The income tax classes determine the amount of income tax deductions on the vocational training compensation (Ausbildungsvergütung). In Germany, there are six tax classes, which are based on marital status and other personal circumstances of the trainee.

The church tax is a contribution levied on members of certain religious communities based on their income tax. It amounts to 8% or 9% of the income tax depending on the federal state and is directly withheld by the employer and transferred to the respective church.

The Solidarity Surcharge is an additional payment on income tax, amounting to 5.5% of the paid income tax. However, it is only levied when the income tax exceeds a certain exemption threshold. Most trainees are not affected by this.