About the Germany Salary Calculator
This Germany salary calculator — a Brutto-Netto-Rechner — estimates how much of a German gross salary you keep after income tax (Lohnsteuer), the solidarity surcharge (Solidaritätszuschlag), optional church tax (Kirchensteuer) and the employee share of the four social insurances: pension (Rentenversicherung), unemployment (Arbeitslosenversicherung), statutory health (Krankenversicherung) and long-term care (Pflegeversicherung).
It uses the 2026 income tax tariff under §32a EStG (basic allowance €12,348), the 2026 contribution ceilings (€8,450 a month for pension and unemployment, €5,812.50 for health and care), a 14.6% health rate plus the health insurer’s additional contribution, and the 3.6% care rate with the childless surcharge and child reductions. Tax classes I, II, III and IV are supported.
It is ideal for expats comparing a German job offer, employees checking a raise, or anyone budgeting in Germany. It is an annual estimate for statutory (public) health insurance; income tax follows the official 2026 Lohnsteuer program (PAP) of the Federal Ministry of Finance, including its flat-rate allowance for social contributions (Vorsorgepauschale): pension plus health and care, with the new unemployment-insurance part counting only while the three together stay under €1,900 (which in practice matters only for very low salaries), and no minimum Vorsorgepauschale from 2026. Results match the BMF test table for classes I–IV. This is wage-tax withholding, which uses the €36 special-expense allowance in every tax class; a final joint assessment (€72 for couples) or other income can change the year-end tax. Child allowances (Kinderfreibeträge) that reduce Soli and church tax are not modelled.
With the default inputs, the net salary per month is €3,130.08. Change any value above to recalculate instantly.
How to use the germany salary calculator
- 1Enter your annual gross salary (monthly Brutto × 12, plus any 13th salary).
- 2Choose your tax class — I if single, III/IV if married.
- 3Select church tax if you are a registered church member.
- 4Enter your number of children and your health insurer’s additional rate.
- 5Read your monthly net salary and the breakdown of every deduction.
Formula and method
Social contributions are charged on gross pay up to the contribution ceilings: the employee pays 9.3% pension and 1.3% unemployment insurance up to €101,400 a year, and 7.3% health plus half the insurer’s additional rate and 1.8% care (2.4% if childless, minus 0.25 points per child from the second) up to €69,750.
Taxable income (zvE) is gross minus the €1,230 employee allowance, the €36 special-expense allowance, the Vorsorgepauschale (employee pension contribution plus health at 7.0% + half the additional rate and care, rounded up to whole euros) and, in class II, the €4,260 single-parent relief. Income tax follows the 2026 §32a tariff; class III applies income splitting (twice the tax on half the income). Soli is 5.5% of income tax above the exemption threshold, phased in at 11.9% of the excess, and church tax is 8% or 9% of income tax.
- zvE
- Zu versteuerndes Einkommen — taxable income
- RV / AV
- Pension / unemployment insurance (employee share)
- KV / PV
- Health / long-term care insurance (employee share)
- BBG
- Beitragsbemessungsgrenze — contribution ceiling
Worked examples
€60,000 gross, tax class I, no church tax
Social insurance takes €13,050 (pension €5,580, health €5,250, care €1,440 with the childless surcharge, unemployment €780). Taxable income of €46,644 gives €9,389 income tax, below the Soli threshold, leaving about €3,130 net a month.
€45,000, class III, 9% church tax, 2 children
Income splitting in class III taxes €35,049 as two halves, so income tax is only €1,938 and church tax €174.42. Two children cut the care rate to 1.55%. Net pay is about €2,790 a month.
€120,000, class I, 8% church tax
Above both ceilings, pension is capped at €9,430.20 and health at €6,103.13. Income tax is €31,593; the Soli is in its phase-in zone at €1,337.92. Net pay is about €5,501 a month.
Frequently asked questions
How much net is €60,000 gross in Germany?+
For a single employee in tax class I without church tax or children, €60,000 gross is roughly €37,500 net a year, or about €3,130 a month in 2026 — around 63% of gross.
Which tax class should I choose?+
Single people are in class I, single parents in class II. Married couples are in IV/IV by default; III/V suits couples where one partner earns much more. Class III gives the higher earner lower withholding, but the final tax is settled in the annual return.
What is the solidarity surcharge in 2026?+
Soli is 5.5% of income tax, but since 2021 it only applies when income tax exceeds an exemption threshold (€20,350 for singles in 2026, double for joint assessment). Most employees therefore pay none.
How much are social security contributions in Germany?+
Employees pay roughly 21–22% of gross: 9.3% pension, 1.3% unemployment, 7.3% health plus half the additional contribution (about 1.45%), and 1.8–2.4% care insurance, each up to its contribution ceiling.
Can I avoid church tax?+
Church tax is only charged to registered members of recognised churches. Declaring your exit (Kirchenaustritt) at the registry office or local court ends church tax, generally from the end of the month in which you leave.
What about private health insurance?+
Employees earning above the compulsory insurance threshold can choose private insurance. Premiums then depend on age and coverage rather than salary, so this calculator’s statutory health figure would not apply.
Tax results are estimates based on published rules and simplified assumptions. They are not tax advice — check official guidance or a tax professional for your situation.