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German Net Salary Calculator 2026: Gross to Net Pay

Gross to net salary in Germany for 2026: income tax, solidarity surcharge, church tax and social insurance, plus the employer's share.

German Net Salary Calculator

Estimate for tax year 2026. Figures are an annual assessment, not a payslip.

Read as a yearly or monthly figure according to the choice above. A monthly figure is multiplied by 12; every result is annual.

Joint assessment (Ehegattensplitting) assumes a spouse with no taxable income of their own.

Charged on the income tax, not on the salary. The rate depends on the state and applies only to members of a church that levies it. Church tax paid is itself a special expense, so it lowers the income tax it is charged on.

Each statutory fund sets its own. The value shown is the 2026 average across all funds; replace it with the rate on your own insurance card.

Employees aged 23 or over with no children pay a surcharge on care insurance. Employees with more than one child under 25 pay less.

Saxony splits the care contribution differently: its employees pay 2.3% and its employers 1.3%, instead of 1.8% each.

Each child from the second to the fifth lowers the employee care rate by 0.25 points. The first child does not.

Results

Net salary per year
€32,590.00
Net per month (average)
€2,715.83
Average deduction rate
34.8%

Income tax

Gross salary per year
€50,000.00
Taxable income (zvE)
€38,809.00
Income tax
€6,835.00
Solidarity surcharge
€0.00

The solidarity surcharge is zero: this income tax is below the threshold, as it is for roughly 90% of taxpayers.

Employee contributions

Pension insurance
€4,650.00
Unemployment insurance
€650.00
Health insurance
€4,375.00
Long-term care insurance
€900.00
Employee contributions, total
€10,575.00
All deductions, total
€17,410.00

Employer contributions

Pension insurance
€4,650.00
Unemployment insurance
€650.00
Health insurance
€4,375.00
Long-term care insurance
€900.00
Employer contributions, total
€10,575.00
Total employer cost
€60,575.00

Where these figures come from

Every rate, band and ceiling used for tax year 2026, with the provision that sets it and the date it took effect.

What this calculator cannot know

  • This is an estimate for tax year 2026, not a payslip and not a tax return. The exact figures depend on details a single salary number does not carry.
  • It computes the year's assessment with the standard allowances, not the month-by-month wage-tax deduction. The monthly figure shown is the yearly net divided by 12, so a real payslip will differ month to month.
  • It assumes one employer and no other income: no second job, no self-employment, no capital or rental income, no benefits in kind, and no periods of unemployment benefit.
  • It models statutory health and care insurance only. Private insurance premiums are not a percentage of salary and are out of scope.
  • Tax class (Steuerklasse) changes only the month-to-month cash flow, not the year's liability. A married couple assessed jointly owes the same for the year whether they are withheld at III/V or IV/IV.
  • Church tax is deducted as a special expense (Sec. 10 (1) no. 4 EStG), the way a tax return deducts it. A return deducts the church tax paid during the year, so the figures here assume a salary that does not change. A state may also cap the assessed church tax at a share of taxable income: 3.5% of it in Thuringia, for example. That cap is not applied here. It can only lower the church tax, and only on a very high income.
  • Child allowances, the single-parent allowance, extra job expenses above the flat allowance, and other deductions are out of scope. Two smaller rules are left out on purpose. The employee's unemployment-insurance contribution is not deducted from taxable income: on most salaries that matches a filed return, because the health and care contributions already exceed the 1,900 EUR cap the two share, but on a low salary a return would deduct a little more. The health contribution is deducted in full rather than trimmed by the 4% that buys an entitlement to sick pay, which pulls the other way.
  • The employer total leaves out the U1/U2 sick-pay and maternity levies and the insolvency levy, so real employer cost is somewhat higher.
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Documentation

A German net salary calculator turns a gross salary (Bruttogehalt) into take-home pay (Nettogehalt) by subtracting social insurance contributions and income tax. This tool does that for tax year 2026 and shows each deduction on its own, together with what the employer pays on top.

What the calculator asks for

  • Gross salary in euro, per year or per month. A monthly figure is multiplied by 12. The limit is 10,000,000 euro a year.
  • Assessment: single, or married with joint assessment (Ehegattensplitting).
  • Church tax: none, 8%, or 9%.
  • Health insurance supplement (Zusatzbeitrag), the rate the employee's own fund charges, from 0% to 10%.
  • Children under 25 (0 to 5), or childless and aged 23 or over. This changes the care insurance rate only.
  • State of employment, because Saxony splits care insurance differently.

Every other number comes from published rates, listed below with its source.

How net salary in Germany is calculated

Four things come off the gross salary: social insurance contributions, income tax (Einkommensteuer), the solidarity surcharge (Solidaritätszuschlag), and church tax (Kirchensteuer) for members of a church that levies it.

N=G−V−T−S−KN = G - V - T - S - K

where N is the net salary, G the gross salary, V the employee's social insurance contributions, T the income tax, S the solidarity surcharge and K the church tax. All figures are yearly.

Most contributions lower the income the tax is charged on, so they are worked out first.

Social insurance contributions

There are four branches: pension, unemployment, health, and long-term care. Employer and employee split each one. Each branch stops at a ceiling (Beitragsbemessungsgrenze), so a euro of salary above that ceiling carries no further contribution.

C=min⁡(G, L)×r100C = \min(G,\,L) \times \frac{r}{100}

where C is one branch's yearly contribution, L is that branch's ceiling and r the employee's rate for it, in percent. Each contribution is rounded to the cent.

The employee rate is half the published rate for pension, unemployment and health. The health rate is the general 14.6% plus the fund's own supplement, and that supplement is split down the middle as well. Care insurance starts at half the 3.6% rate, then moves:

  • An employee aged 23 or over who has never had a child pays 0.6 points more.
  • An employee with more than one child under 25 pays 0.25 points less for each child from the second to the fifth, so at most 1.0 point less.
  • In Saxony the employee pays 0.5 points more and the employer 0.5 points less. Saxony never gave up a public holiday to fund the insurance, so its employees carry more of the same total rate.

Taxable income

E=⌊max⁡(0, G−A−D−max⁡(P, K))⌋E = \left\lfloor \max\left(0,\ G - A - D - \max(P,\,K)\right) \right\rfloor

where E is the taxable income (zu versteuerndes Einkommen, or zvE), A the flat employment expenses allowance, D the deductible contributions, P the flat special expenses allowance and K the church tax. The floor brackets mean the result is rounded down to a whole euro, which Sec. 32a (1) EStG requires.

D covers pension, health and care contributions, which are deductible in full. Unemployment insurance is left out: it shares a 1,900 euro cap with the health and care contributions, and those two pass that cap on their own at any salary above roughly 18,000 euro.

Church tax counts as a special expense, so it is deducted here as well as charged below. The flat allowance is granted without receipts, so the deduction is whichever of the two is larger.

Income tax formula

Sec. 32a (1) EStG sets the tariff as five zones over the taxable income x. The first zone is free of tax. The next two are curves, so the marginal rate climbs smoothly rather than jumping. The last two are straight lines at 42% and 45%.

0 & x \le 12{,}348 \\[2pt] (914.51\,y + 1{,}400)\,y & 12{,}349 \le x \le 17{,}799 \\[2pt] (173.10\,z + 2{,}397)\,z + 1{,}034.87 & 17{,}800 \le x \le 69{,}878 \\[2pt] 0.42\,x - 11{,}135.63 & 69{,}879 \le x \le 277{,}825 \\[2pt] 0.45\,x - 19{,}470.38 & x \ge 277{,}826 \end{cases}$$ $$y = \frac{x - 12{,}348}{10{,}000} \qquad z = \frac{x - 17{,}799}{10{,}000}$$ where *τ* is the tax on a taxable income *x*, and *y* and *z* are the helper values the statute itself defines. The tax is rounded down to a whole euro. A single person pays the tariff on their own taxable income. A married couple assessed jointly uses the splitting method of Sec. 32a (5) EStG: the tariff is applied to half the couple's taxable income and the result doubled. $$T = \tau(E) \qquad T = 2\,\tau\left(\frac{E}{2}\right)$$ where the first form is a single assessment and the second a joint one. Splitting is why a one-earner couple pays less than a single person on the same salary. ### Solidarity surcharge The surcharge is zero while the income tax stays at or below a threshold *F* (Freigrenze). Roughly 90% of taxpayers are under it. Above the threshold: $$S = \min\bigl(0.055\,T,\ 0.119\,(T - F)\bigr)$$ where *F* is 20,350 euro for a single assessment and 40,700 euro for a joint one. The second term caps the surcharge at 11.9% of the amount by which the tax passes the threshold, so it fades in over a band instead of appearing all at once. Fractions of a cent are dropped. ### Church tax $$K = \frac{k}{100} \times T$$ where *k* is the church tax rate: 8% in Bavaria and Baden-Württemberg, 9% in the other states. The rate is charged on the income tax, not on the salary, and only members of a church that levies it pay it. That definition is circular, because *K* also appears in the taxable income above. Church tax lowers the taxable income, which lowers the income tax, which lowers the church tax. The calculator settles it by repetition: work out the tax, feed the church tax back in as a deduction, repeat. Each pass shrinks the gap at least twenty-five fold, so ten passes land far below a cent. ## Rates, ceilings and allowances for 2026 | Figure | Value | Source | In force from | |---|---|---|---| | Basic tax-free allowance | 12,348 € | Sec. 32a (1) EStG | 2026-01-01 | | Employment expenses allowance | 1,230 € | Sec. 9a EStG | 2023-01-01 | | Special expenses allowance | 36 € (72 € joint) | Sec. 10c EStG | 2010-01-01 | | Pension, health, care deductible | 100% | Sec. 10 EStG | 2023-01-01 | | Ceiling, pension and unemployment | 101,400 € | Sozialversicherungsrechengrößen-Verordnung 2026 | 2026-01-01 | | Ceiling, health and care | 69,750 € | Sozialversicherungsrechengrößen-Verordnung 2026 | 2026-01-01 | | Pension insurance | 18.6% | Deutsche Rentenversicherung, Werte der Rentenversicherung | 2018-01-01 | | Unemployment insurance | 2.6% | Sec. 341 (2) SGB III | 2023-01-01 | | Health insurance, general rate | 14.6% | Sec. 241 SGB V | 2015-01-01 | | Health supplement, 2026 average | 2.9% | BMG announcement | 2026-01-01 | | Care insurance | 3.6% | Deutsche Rentenversicherung, Werte der Rentenversicherung | 2025-01-01 | | Care surcharge, childless from 23 | 0.6 points | Sec. 55 (3) SGB XI | 2023-07-01 | | Care discount per child under 25 | 0.25 points | Sec. 55 (3) SGB XI | 2023-07-01 | | Care shift in Saxony | 0.5 points | Sec. 58 (3) SGB XI | 2005-01-01 | | Solidarity surcharge | 5.5% | Sec. 4 SolzG 1995 | 1998-01-01 | | Solidarity phase-in cap | 11.9% | Sec. 4 SolzG 1995 | 2021-01-01 | | Solidarity threshold | 20,350 € (40,700 € joint) | Sec. 3 (3) SolzG 1995 | 2026-01-01 | | Church tax | 8% or 9% | Kirchensteuerbeschluss of each state | 2026-01-01 | The page repeats this table with each row linked to the official text. The health supplement is an input, not a constant, because every fund sets its own. ## Worked example An employee earns 50,000 euro a year, is assessed as a single person, has one child under 25, pays no church tax, works outside Saxony, and belongs to a fund charging the 2.9% average supplement. 1. The salary is below both ceilings, so the whole 50,000 euro is the contribution base. 2. Pension: 50,000 × 9.3% = 4,650 euro. Unemployment: 50,000 × 1.3% = 650 euro. Health: 50,000 × 8.75% = 4,375 euro. Care: 50,000 × 1.8% = 900 euro. Together, 10,575 euro. 3. Deductible contributions are pension, health and care: 4,650 + 4,375 + 900 = 9,925 euro. 4. Taxable income: 50,000 − 1,230 − 9,925 − 36 = 38,809 euro. 5. That lands in the third zone, so z = (38,809 − 17,799) ÷ 10,000 = 2.1010, and the tax is (173.10 × 2.1010 + 2,397) × 2.1010 + 1,034.87 ≈ 6,835.07 euro. The statute rounds the tax down to a whole euro, so it is 6,835 euro. 6. The income tax is below 20,350 euro, so the solidarity surcharge is zero. 7. Net salary: 50,000 − 10,575 − 6,835 = 32,590 euro a year, or about 2,715.83 euro a month. 8. Deductions come to 17,410 euro, an average rate of 34.8%. The employer pays another 10,575 euro in contributions, so the job costs 60,575 euro. Changing one input shows what each rule is worth. With 9% church tax the net is 32,166.69 euro. Childless, 32,384 euro. In Saxony, 32,418 euro. Married with joint assessment and a spouse on no income, 36,587 euro. ## What the calculator cannot know The result is an estimate, not a payslip and not a tax return. It computes the year's assessment with the standard allowances, not the month-by-month wage tax deduction, so the monthly figure is the yearly net divided by 12. Tax class (Steuerklasse) changes when the money is withheld, not what the year owes. It assumes one employer and no other income: no second job, no self-employment, no capital or rental income, no benefits in kind. It models statutory health insurance only. Child allowances, the single-parent allowance, job expenses above the flat allowance and other deductions are out of scope. Two smaller rules are left out on purpose: unemployment contributions are not deducted from taxable income, and the health contribution is not trimmed by the 4% that buys entitlement to sick pay. The two pull in opposite directions. Some states also cap church tax at a share of taxable income, which is not applied here and can only lower it. The employer total leaves out the U1 and U2 sick-pay and maternity levies and the insolvency levy, so real employer cost is a little higher. ## Frequently asked questions ### Why does the monthly figure differ from a real payslip? The tool divides the yearly net by 12. An employer withholds wage tax month by month under Sec. 39b EStG, using the tax class and any allowances on file. Over a steady year the two land close together, but no single month matches exactly. ### Does the tax class change how much is owed? No. It changes only the timing of the cash. A couple assessed jointly owes the same for the year whether withheld at III/V or IV/IV. The tax return settles any difference. ### Where can an employee find their Zusatzbeitrag? On the insurance card or the fund's website. Each fund sets its own rate. The calculator starts at 2.9%, the 2026 average, which should be replaced with the real one. ### Who pays the solidarity surcharge in 2026? Only people whose income tax passes 20,350 euro for the year, or 40,700 euro under joint assessment. For a single employee on statutory insurance that is roughly 92,000 euro of gross salary. ### Does this work for private health insurance? No. The health and care figures assume statutory insurance. A privately insured employee pays a premium set by their policy, and the employer's share of it follows different rules.