German Net Salary Calculator 2026

How to calculate German net pay in 2026

The German net salary calculator shows how much of your agreed gross wage actually reaches your account. Between gross and net lie two large blocks: taxes (income tax, solidarity surcharge and optionally church tax) and social contributions for pension, unemployment, health and long-term care insurance. How high the deductions are depends above all on your tax class, federal state, number of children and your health fund's supplementary rate. This Gehaltsrechner applies every statutory value for tax year 2026 and recalculates instantly on each change.

How income tax is calculated

Income tax is based on the tariff under Section 32a of the German Income Tax Act. First the employee lump sum of €1,230 and the deductible provision for social insurance (Vorsorgepauschale) are subtracted from the annual gross; the result is the taxable income. Up to the basic allowance of €12,348 no tax is due in 2026. Above that the rate rises progressively from 14% to the top rate of 42% (from around €69,879 taxable income) and finally 45% from €277,826. For 2026 the tariff is shifted slightly to offset bracket creep, so a bit more net remains at the same gross.

Tax classes I to VI at a glance

• Tax class I – single, divorced or permanently separated. Standard tariff with a single basic allowance.
• Tax class II – like I, plus the relief amount for single parents.
• Tax class III – for married couples with a much higher income; uses the doubled basic allowance (€24,696), so very low deductions.
• Tax class IV – for couples with similar incomes, essentially the same as class I.
• Tax class V – the counterpart to III for the lower earner: no basic allowance, hence high deductions.
• Tax class VI – for second and further jobs, without allowances and with the highest deductions.

Solidarity surcharge and church tax

The solidarity surcharge is 5.5% of the income tax but only applies above a threshold: €20,350 annual income tax when assessed singly, €40,700 in tax class III. Thanks to the mitigation zone it does not jump but grows in with a 20% marginal rate. For the large majority of employees no surcharge is due at all. Church tax is 8% (Bavaria, Baden-Württemberg) or 9% of the income tax and is only levied if you belong to a tax-collecting religious community.

Social contributions 2026 – the employee share

Employer and employee usually split the contributions equally. For employees in 2026 the following rates apply on gross income, each up to the contribution ceiling (BBG):

The average health-fund supplementary rate is about 2.9%, of which employees pay half (1.45%). In care insurance childless employees from age 23 pay a 0.6-point surcharge. Parents are relieved: from the 2nd to the 5th child the contribution falls by 0.25 points each, as long as the children are under 25. In Saxony employees bear 1.0 point more for care insurance than in the rest of the country.

What changes in 2026

For 2026 the basic allowance and child allowance rise, the tax tariff is adjusted for inflation and the contribution ceilings increase. Higher ceilings mean high earners pay contributions on a larger part of their salary. For most employees, however, the relief from the adjusted tariff prevails. Use the Lohnrechner above to run your personal 2026 situation exactly – including a comparison between tax classes.

Gross-to-net table 2026: examples by tax class

The table below shows the monthly net salary 2026 for typical gross wages, computed with this calculator for tax classes I, III and V (assumptions: Berlin, age 30, no children, no church tax, supplementary rate 2.9%):

All values rounded, without guarantee. With church tax, children or a different supplementary rate the amounts change – use the calculator above for your personal result.