Germany Salary Calculator 2026: Gross to Net
Work out your net salary in Germany after tax and social security – gross to net for every tax class.
Income tax 2026
Social security 2026
Contribution ceilings
How gross becomes net in Germany
Your employer withholds two blocks from every gross salary and passes them on: social security contributions, which go to your health insurer (Krankenkasse) as the collecting body, and income tax (Lohnsteuer) plus the solidarity surcharge and, if applicable, church tax, which go to the tax office (Finanzamt).
Social security
Employees pay roughly half of the contributions: 9.3% for pension insurance, 1.3% for unemployment insurance, 7.3% for health insurance plus half of their insurer's top-up rate (2.9% on average, so 1.45%), and 1.8% for long-term care insurance. Childless employees aged 23 or over pay 0.6 points more for long-term care, while parents pay 0.25 points less for each child under 25 from the second child onwards; in Saxony the employee share is 2.3%.
Contributions are only charged up to the contribution ceiling: 8,450 € a month for pension and unemployment insurance and 5,812.50 € for health and long-term care insurance. Between 603.01 € and 2,000 € (a "Midijob") employee contributions are reduced, and up to 603 € (a "Minijob") only the 3.6% pension contribution applies.
Income tax, solidarity surcharge and church tax
For income tax, your monthly salary is projected over a full year. The employee lump sum (1,230 €), the special-expenses lump sum and a flat allowance for your social security contributions (Vorsorgepauschale) are deducted, and the income tax scale is applied to the rest: tax-free up to 12,348 €, then 14% rising to 42% (from 69,879 €) and 45% from 277,826 €. Tax class 3 uses income splitting, while classes 5 and 6 lose most of the allowances.
The 5.5% solidarity surcharge is only due once your income tax exceeds 20,350 € a year (class 3: 40,700 €). Church tax is 8% of income tax in Bavaria and Baden-Württemberg and 9% elsewhere. Child allowances do not reduce income tax itself, only the solidarity surcharge and church tax; child benefit (Kindergeld) is paid separately.
Example: 4,800 € gross
Single, tax class 1, no children, no church tax, 2.9% top-up rate: pension insurance 446.40 €, health insurance 420.00 €, unemployment insurance 62.40 €, long-term care insurance 115.20 € and income tax 728.66 €. That leaves 3,027.34 € net. On top of this, the employer pays around 1,015.20 € in its own social security contributions, plus levies and statutory accident insurance.
What the calculator does not cover
One-off payments such as Christmas or holiday bonuses, benefits in kind (for example a company car), private health insurance, company pension schemes and refunds through your annual tax return are not included. The child allowance factor is simplified: 0.5 per child in classes 1 and 2 and 1.0 per child in classes 3 and 4.
Frequently Asked Questions
How is German income tax (Lohnsteuer) calculated?
Income tax follows a progressive scale. In 2026 the first 12,348 € of taxable income is tax-free (Grundfreibetrag); above that the rate rises from 14% to a maximum of 45%.
What is the solidarity surcharge?
The solidarity surcharge (Solidaritätszuschlag) is 5.5% of income tax. Since 2021 only higher earners pay it: in 2026 it only applies once your income tax exceeds 20,350 € a year (tax class 3: 40,700 €), with a phase-in zone above that.
Do I have to pay church tax?
Church tax (Kirchensteuer) is only paid by members of a religious community that levies it. It is 8% of income tax in Bavaria and Baden-Württemberg and 9% in the other federal states.
What do the tax classes mean?
Your tax class (Steuerklasse) determines how much income tax is withheld each month. Class 1 is for single people, class 2 for single parents, classes 3/5 for married couples with different incomes, class 4 for married couples with similar incomes and class 6 for a second job.
How high is the health insurance top-up (Zusatzbeitrag) in 2026?
The average health insurance top-up in 2026 is 2.9%; the employee pays half of it (1.45%) on top of 7.3%.