Germany net salary calculator 2026
The calculator subtracts social insurance (health, long-term care, pension and unemployment), income tax under §32a EStG, the solidarity surcharge and optionally church tax. All 2026 rates come from official primary sources.
| Gross salary | €3,500.00 |
| Income tax (Lohnsteuer) | -€402.42 |
| Solidarity surcharge (Soli) | -€0.00 |
| Church tax | -€0.00 |
| Health insurance | -€306.25 |
| Long-term care insurance | -€84.00 |
| Pension insurance | -€325.50 |
| Unemployment insurance | -€45.50 |
| Net salary | €2,336.33 |
Effective deduction rate 33.2 % · of which income tax 11.5 %
How this is calculated
- The gross monthly salary is annualised (JA = gross × 12) so that the annual income tax formula under §32a EStG can be applied.
- A Vorsorgepauschale (VP — provisional allowance for the employee's own social contributions, §39b(2) EStG) is computed from capped RV, KV and PV components and deducted from the tax base; the KV/PV ceiling is €69,750/year and the RV ceiling is €101,400/year.
- The taxable annual wage (JA_netto) equals JA minus the Arbeitnehmer-Pauschbetrag (€1,230 employment-expense lump sum), the Sonderausgaben-Pauschbetrag (€36 miscellaneous lump sum) and VP; Steuerklasse III doubles both lump sums, while Klassen V and VI apply neither.
- Annual income tax (Lohnsteuer) is computed under §32a EStG across five zones: 0% up to €12,348 (Grundfreibetrag 2026); two progressive zones raising marginal rates to 42%; a flat 42% zone up to €277,825; and a 45% top rate (Reichensteuer) above €277,826.
- The solidarity surcharge (Solidaritätszuschlag, 5.5% of income tax) is zero below the €20,350 annual threshold for Steuerklassen I/II/IV/V/VI (€40,700 for Steuerklasse III); a tapering Milderungszone (11.9% of the excess above the threshold) phases it in before the full rate applies. Optional Kirchensteuer (church tax) adds 8% in Bayern and Baden-Württemberg, 9% elsewhere.
- Monthly social insurance contributions (employee shares) are deducted on their respective capped bases: KV 7.3% plus half the Zusatzbeitrag (2026 average: 1.45%) on earnings up to €5,812.50; PV 1.8%–2.4% depending on number of children on earnings up to €5,812.50; RV 9.3% and AV 1.3% on earnings up to €8,450. Net pay equals gross minus all taxes and social contributions.
FAQ
Which Steuerklasse (tax class) should I select?
Steuerklasse I applies to single employees; II to single parents; III to the higher-earning spouse in a married couple (the lower-earning partner uses Klasse V); IV to couples with similar incomes; and VI to a second or additional job. Your Steuerklasse is assigned by the Finanzamt (tax office) through the ELStAM electronic database.
Do I still pay the Solidaritätszuschlag?
Since 2021, the solidarity surcharge has been abolished for the vast majority of employees. It only applies once annual income tax exceeds the Freigrenze of €20,350 (2026, Steuerklassen I/II/IV/V/VI) or €40,700 (Steuerklasse III). A tapering Milderungszone — limited to 11.9% of the amount by which income tax exceeds the threshold — phases the surcharge in gradually before the full rate of 5.5% kicks in.
How does the number of children affect my long-term care insurance (PV) contribution?
Parents with one qualifying child under 25 pay the base employee rate of 1.8% (outside Sachsen). Each additional child (second to fifth) reduces the rate by 0.25%, down to 0.8% for five or more children. Childless employees aged 23 or over pay a 0.6% surcharge, bringing their total rate to 2.4%.
What is the Vorsorgepauschale?
The Vorsorgepauschale (§39b(2) EStG) is a statutory approximation of the employee's deductible social insurance contributions (RV, KV and PV) used inside the official BMF Programmablaufplan (PAP 2026) to reduce the income tax base. It is distinct from the actual social contributions deducted in the final step and serves purely as a tax-base adjustment within the withholding algorithm.
What is the Midijob (Gleitzone) and when does it apply?
If your monthly gross salary is between €603.01 and €2,000 you are in the Midijob zone (Gleitzone). Your employee social insurance contributions are reduced using a Gleitzonenfaktor of 0.6619, while your employer still pays the full employer share on your actual gross. Income tax is calculated in the standard way regardless of Midijob status.
Official sources
Data last verified 2026-07-17 · tax year 2026 · 119 sourced values
Every rate, threshold and formula is read from a versioned dataset of official primary sources — no numbers are hardcoded. Values without a published 2026 primary source are flagged, never guessed.
12 sources
- Bundesministerium der Justiz (BMJ) / juris — EStG § 32a — Einkommensteuertarif (ab Veranlagungszeitraum 2026)
- BMJ — EStG § 9a Satz 1 Nr. 1a — Arbeitnehmer-Pauschbetrag
- BMJ — EStG § 10c — Sonderausgaben-Pauschbetrag (single)
- Bundesfinanzministerium (BMF) — BMF Monatsberichte 2026/02 — Kinderfreibetrag 2026 €3,414 per parent: 'Der steuerliche Kinderfreibetrag wird für das Jahr 2026 um 78 Euro auf 3.414 Euro pro Elternteil angehoben.' (increased by €78 from 2025 value of €3,336)
- BMJ — EStG § 32 — BEA-Freibetrag (Betreuungs-/Erziehungs-/Ausbildungsbedarf) per parent
- Bundesministerium der Justiz (BMJ) / juris — SolZG 1995 § 4 Abs. 1 — Solidaritätszuschlag rate: 5.5% of income tax (Bemessungsgrundlage): 'Der Solidaritätszuschlag beträgt 5,5 Prozent der Bemessungsgrundlage.' Confirmed via WebFetch 2026-07-17.
- lohn-info.de — SolZ Nullzone (Freigrenze) for single filers: €20,350 of Lohnsteuer/ESt annually; employee.md fragment vs. selfemployed.md fragment (which incorrectly states €40,700 for single — that figure is the splitting limit). §3 SolZG. See synthesisNotes CONFLICT-1.
- lohnsteuer-kompakt.de — SolZ Nullzone for jointly assessed (Zusammenveranlagung / StKl III equivalent): €40,700 = 2 × single Freigrenze
- Kirchensteuer wirkt (church/state aggregator) — Kirchensteuer Bayern (BY): 8% of income tax
- Deutsche Rentenversicherung (DRV) — Beitragsbemessungsgrenze KV/PV 2026: €5,812.50/month (Bundeskabinett Beschluss)
- vdek (Verband der Ersatzkassen) — Beitragsbemessungsgrenze PV 2026: €5,812.50/month (same as KV)
- lohn-info.de — Beitragsbemessungsgrenze AV 2026: €8,450/month (same as RV)
⚠️ Informational estimate, not tax advice. Payroll software may differ in edge cases. Verify with a professional.
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