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Age relief amount; application

There are various tax exemptions and reliefs for older people.

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Procedure details

Taxpayers who have reached a certain age or who have to bear special burdens due to their age are granted tax relief.

Taxpayers who have reached the age of 64 before the start of the calendar year in which they received their income are granted an age relief amount. The assessment basis for the old-age relief amount is the salary plus the positive sum of other income (excluding pensions and life annuities). In the case of joint assessment of spouses, the old-age relief amount is to be taken into account for each spouse who meets the age requirement and has corresponding income. The amount of the age relief depends on the calendar year in which the 64th year of age is reached. For taxpayers born in 1940 and earlier, the old-age relief amount is permanently 40% of the assessment basis, up to a maximum of EUR 1,900. For later birth cohorts, the age relief amount is gradually reduced. For example, the old-age relief amount is

  • 38.4% of the assessment basis for those born in 1941, up to a maximum of EUR 1,824,
  • 36.8% for those born in 1942, up to a maximum of EUR 1,748,
  • 35.2 % for the 1943 cohort, up to a maximum of EUR 1,672,
  • 33.6% for the 1944 cohort, up to a maximum of EUR 1,596,
  • 32.0% for the 1945 cohort, up to a maximum of EUR 1,520,
  • 30.4 % for the 1946 cohort, up to a maximum of EUR 1,444,
  • 28.8% for the 1947 cohort, up to a maximum of EUR 1,368,
  • 27.2 % for the 1948 cohort, up to a maximum of EUR 1,292,
  • 25.6% for the 1949 cohort, up to a maximum of EUR 1,216,
  • 24.0% for those born in 1950, up to a maximum of EUR 1,140,
  • 22.4 % for those born in 1951, up to a maximum of EUR 1,064,
  • 20.8 % for those born in 1952, up to a maximum of EUR 988,
  • 19.2% for the 1953 cohort, up to a maximum of EUR 912,
  • 17.6% for the 1954 cohort, up to a maximum of EUR 836,
  • 16.0% for the 1955 cohort, up to a maximum of EUR 760,
  • 15.2% for the 1956 cohort, up to a maximum of EUR 722,
  • 14.4% for the 1957 cohort, up to a maximum of EUR 684
  • and for the 1958 cohort 14.0%, up to a maximum of EUR 665.

  • You have reached the age of 64 and have retired.
  • In addition to your pension, you earn money from work or renting, for example.

  • Evidence of income

  • The age relief amount is granted ex officio in the income tax assessment.
  • The tax return can be submitted in writing or online.

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The submission deadline for the 2023 income tax return is 2.9.2024 and from the 2024 income tax return onwards 31.7. of the following year.

Status: 01.07.2025
Editorially responsible for prodecure description: Bayerisches Staatsministerium der Finanzen und für Heimat
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