Salary calculator
Calculate German take-home pay for 2026. Enter gross salary and bonus, then choose tax class, state, health insurance, insurer Zusatzbeitrag, children and church membership to see wage tax, each social contribution and monthly net pay.
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2026 tax guide
German payroll subtracts wage tax and several social-insurance contributions from gross salary. Tax class changes withholding, while state, church membership, children and health insurer can also change the result.
Updated 22 June 2026. Examples use tax class 1, North Rhine-Westphalia, statutory health insurance with the 2.9% average Zusatzbeitrag, no church tax and no children.
| Taxable income | Treatment |
|---|---|
| Up to €12,348 | 0% basic allowance |
| €12,349 to €17,799 | Progressive rate starting at 14% |
| €17,800 to €69,878 | Progressive rate rising towards 42% |
| €69,879 to €277,825 | 42% marginal rate |
| Over €277,825 | 45% marginal rate |
These thresholds apply to taxable income after payroll allowances and deductible social-insurance amounts, not directly to gross salary.
| Contribution | Employee share | 2026 annual ceiling |
|---|---|---|
| Pension insurance | 9.3% | €101,400 |
| Unemployment insurance | 1.3% | €101,400 |
| Statutory health insurance | 7.3% + half of Zusatzbeitrag | €69,750 |
| Long-term care insurance | Depends on state and children | €69,750 |
The official average health-insurer additional contribution is 2.9%, but individual Krankenkassen can charge a different rate.
Popular salaries
These standard examples are useful for comparing offers. Change tax class, state, insurance, children or church membership in the calculator for a personal estimate.
| Gross salary | Income Tax | Social insurance | Annual net | Monthly net |
|---|---|---|---|---|
| €36,000 | €3,517 | €7,830 | €24,653 | €2,054 |
| €48,000 | €6,294 | €10,440 | €31,266 | €2,606 |
| €60,000 | €9,389 | €13,050 | €37,561 | €3,130 |
| €72,000 | €12,892 | €15,409 | €43,699 | €3,642 |
| €90,000 | €19,438 | €17,317 | €53,245 | €4,437 |
| €120,000 | €31,593 | €18,526 | €68,544 | €5,712 |
Worked example
A single employee in tax class 1 on €60,000 gross keeps approximately €37,561 per year, or €3,130 per month. The estimate includes €9,389 of wage tax and €13,050 of employee social-insurance contributions.
The result changes with the Krankenkasse Zusatzbeitrag, church membership, tax class, Saxony care-insurance rules and whether the employee qualifies for child-related care-insurance relief.
Deductions explained
Steuerklasse affects the wage tax withheld during the year. Classes 1 and 4 are common default classes; class 2 supports eligible single parents, classes 3 and 5 split withholding between spouses, and class 6 applies to an additional job. Final annual tax can differ after filing a return.
Every statutory health insurer adds its own Zusatzbeitrag to the 14.6% general contribution. Employer and employee normally split it. Enter the rate shown by your insurer instead of the 2.9% official average for a closer result.
Employees aged 23 or over who have never been a parent pay the 0.6 percentage-point childless surcharge. Parents avoid that surcharge permanently, while a further reduction applies for the second through fifth child while those children are under 25.
Registered church members normally pay 8% of wage tax in Bavaria and Baden-Württemberg and 9% elsewhere. The solidarity surcharge now affects mainly higher earners and is phased in above its exemption threshold.
Methodology
The calculator implements the statutory 2026 Income Tax formula, wage-tax allowances, solidarity surcharge, church tax, contribution ceilings and employee shares for pension, unemployment, health and long-term care insurance.
Exact payroll can differ because of registered allowances, private-insurance tax treatment, employer benefits, mid-year changes, factor-method tax class 4 and insurer-specific details. Use the result for planning rather than as a replacement for a payslip.
Questions
Your gross salary and bonus are reduced by wage tax (Lohnsteuer), the solidarity surcharge where applicable, church tax if selected, and employee pension, unemployment, health and long-term care insurance. Contribution ceilings mean social deductions stop rising on part of a high salary.
Your tax class sets how much income tax is withheld. Class 1 is for single employees, class 2 for single parents, classes 3, 4, and 5 are for married couples depending on who earns more, and class 6 is for a second job. The calculator covers all six; classes 5 and 6 use the statutory comparison method and are an estimate.
Only if you tick the church member option. Church tax is 8% of your income tax in Bavaria and Baden-Wuerttemberg and 9% everywhere else. If you are not a registered member, it is not deducted.
It uses the published 2026 Income Tax formula, social contribution rates and ceilings. Enter your Krankenkasse Zusatzbeitrag instead of the 2.9% average and distinguish tax-allowance children from children under 25 for a closer estimate. Registered tax allowances and some private-insurance details remain outside the model.