Germany salary calculator 2026 (Brutto Netto)
Moving to Germany or comparing a job offer? With this Germany salary calculator, enter the gross salary (Brutto) per month or per year and see your net pay (Netto) after wage tax, solidarity surcharge, church tax and all 2026 social security contributions. Wage tax follows the official program flowchart of the German Federal Ministry of Finance. Everything runs in your browser.
Source: § 39b Abs. 6 EStG, BMF – Programmablaufplan Lohnsteuer 2026 (amtlicher Pseudocode, Stand 23.10.2025). Updated: .
How it is calculated
How gross becomes net in Germany
German salaries are quoted gross (Brutto), usually as an annual figure. Your employer deducts taxes – wage tax (Lohnsteuer), the solidarity surcharge for high earners and church tax if you are a registered church member – and your share of social security. This calculator computes wage tax with the Federal Ministry of Finance’s official 2026 program flowchart, the same algorithm payroll software uses. In 185 test cases against the ministry’s own calculator (all tax classes, monthly and annual pay, with and without child allowances) the difference was 0 cents.
Social security contributions 2026
| Insurance | Total rate | Your share | Earnings ceiling |
|---|---|---|---|
| Health | 14.6% + insurer’s additional rate (avg. 2.9%) | 7.3% + half the additional rate | €5,812.50 / month |
| Long-term care | 3.6% | 1.8% (Saxony 2.3%); childless from age 23: +0.6%; from the 2nd child under 25: −0.25% each | €5,812.50 / month |
| Pension | 18.6% | 9.3% | €8,450 / month |
| Unemployment | 2.6% | 1.3% | €8,450 / month |
Figures from the 2026 key values of the National Association of Statutory Health Insurance Funds (GKV-Spitzenverband), the 2026 social insurance ceilings regulation and the Ministry of Health’s notice on the average additional rate.
Examples for 2026
Tax class I, no children, no church tax, additional rate 2.9%, North Rhine-Westphalia:
| Gross per year | Gross per month | Net per month | Net per year |
|---|---|---|---|
| €36,000 | €3,000 | €2,054.42 | €24,653.04 |
| €48,000 | €4,000 | €2,605.50 | €31,266.00 |
| €60,000 | €5,000 | €3,130.09 | €37,561.08 |
| €72,000 | €6,000 | €3,641.58 | €43,698.96 |
Married in tax class III with one child (child allowance 1), €4,000 gross a month leaves €2,946.34 net.
Tax classes for newcomers
Single employees are in class I, single parents can get class II. Married couples are placed in IV/IV by default and may switch to III/V if one partner earns much more; the annual tax is settled in the tax return either way. A second job is taxed in class VI. Church tax is 9% of the wage tax (8% in Bavaria and Baden-Württemberg) and only applies if you are registered as a member of a church that levies it.
Limits
Not included: private health insurance, civil servants and employees exempt from pension insurance, one-off payments (Christmas or holiday bonus), company car, personal tax allowances, the factor method and the church tax cap available on application. In the transition zone the childless surcharge is based on the total contribution base as described by the German pension insurance (DRV), child reductions on the employee base. Law as of 1 January 2026, checked 29 Sep 2026. An estimate, not tax advice.
Frequently asked questions
How much is €60,000 gross in net salary in Germany?
About €37,561 a year or €3,130 a month in tax class I, without children and church tax, at the average health insurance additional rate of 2.9% (2026).
How much tax do I pay on €50,000 in Germany?
In tax class I you pay about €6,788 wage tax a year (€565.67 a month) and €10,875 in social security; about €32,337 net remains. No solidarity surcharge is due at this level.
What is the average net salary percentage in Germany?
It depends on pay and tax class: in class I without children you keep about 74% of €2,000, 65% of €4,000 and 61% of €6,000 gross a month (2026).
Which tax class am I in as an expat?
Single employees are in class I. If you are married and your spouse also lives in Germany, you are usually in class IV, or III/V on request. The tax office assigns the class; it appears on your payslip.
Do I have to pay church tax in Germany?
Only if you are registered as a member of a church that levies it (for example Catholic or Protestant). It is 9% of your wage tax, 8% in Bavaria and Baden-Württemberg.
What is the social security rate in Germany 2026?
Employees pay roughly 21–22% of gross: 9.3% pension, 1.3% unemployment, 7.3% health plus half the insurer’s additional rate and 1.8% long-term care (2.4% if childless and 23 or older), up to the earnings ceilings.
Sources and legal basis
- § 39b Abs. 6 EStG: BMF – Programmablaufplan Lohnsteuer 2026 (amtlicher Pseudocode, Stand 23.10.2025)
- BMF-Steuerrechner – amtlicher Lohnsteuerrechner (Kontrolle: 185 Fälle, Abweichung 0 €)
- GKV-Spitzenverband – Rechengrößen und Grenzwerte 2026 (Beitragssätze, BBG, Faktor F 0,6619)
- Bundesregierung – Beitragsbemessungsgrenzen 2026 (Sozialversicherungs-Rechengrößenverordnung 2026)
- § 242a SGB V: BMG – Bekanntmachung durchschnittlicher Zusatzbeitragssatz 2026: 2,9 % (BAnz AT 10.11.2025 B7)
- § 55 Abs. 3 SGB XI: Pflegeversicherung – Kinderlosenzuschlag 0,6 % ab 23, Abschlag 0,25 % je Kind (2. bis 5. Kind unter 25)
- § 58 SGB XI: Pflegeversicherung – Beitragstragung, Zuschlag trägt der Beschäftigte, Sonderregel Sachsen
- § 20 Abs. 2, 2a SGB IV: Übergangsbereich (Midijob) – beitragspflichtige Einnahme
- Deutsche Rentenversicherung – Lexikon Übergangsbereich (Formeln 2026, Beispiel 1.000 €)
- EKD – Kirchensteuer: 9 %, in Baden-Württemberg und Bayern 8 %
- Finanzamt Brandenburg – Kirchensteuer: Kinderfreibeträge, Kappung
As of:
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