German Gross Net Salary Calculator 2026
Calculate your net salary from gross salary in Germany – free and up to date for 2026.
Net = Gross − Social contributions − Taxes
Your net salary results from two blocks of deductions: first, social security contributions are taken (health, nursing care, pension and unemployment insurance), then taxes (wage tax, solidarity surcharge and, if applicable, church tax). Our calculator computes each item individually – based on the official BMF payroll tax algorithm (PAP) 2026.
Church tax (Kirchensteuer) 2026 – rate, calculation and tax deductibility
Church tax (Kirchensteuer) is withheld by the employer alongside wage tax and remitted directly to the tax authority. It is calculated as a percentage of the wage tax – not of the gross salary. The church tax rate varies by federal state and is either 8% or 9% of wage tax.
Worked example
Monthly wage tax: €500 → Church tax (9%): €45/month → €540/year. Since church tax is fully deductible as a special expense (Sonderausgabe), it reduces the taxable income base – this effect is already built into the official BMF payroll tax algorithm (PAP) and is taken into account in our calculator.
Cap rule: In some federal states church tax is capped at 2.75–4% of taxable income. This only becomes relevant at very high incomes and is checked automatically within the annual income tax assessment.
Health insurance additional contribution (Zusatzbeitrag)
In addition to the standard rate of 14.6%, every statutory health insurer (Krankenkasse) charges its own supplementary contribution called the Zusatzbeitrag. Since 2019, employees and employers share this surcharge equally. In 2026 the average total Zusatzbeitrag is approximately 2.9%, so as an employee you pay around 1.45% of your gross salary as your share.
The Zusatzbeitrag varies considerably between funds: cheaper ones charge around 1.5%, while more expensive ones can exceed 4.0%. You may switch funds at any time with two months' notice to the end of a calendar month, potentially saving several hundred euros per year. Like the base contribution, the Zusatzbeitrag is capped by the contribution assessment ceiling – in 2026 at a gross salary of €5,512.50 per month. Above that threshold no further contributions are due.
Our calculator uses the 2026 average Zusatzbeitrag of 2.9% as the default. Enter the actual rate of your own fund for a more precise result – you can find it on your insurer's website or in your membership documents.
Nursing care insurance – contributions, childless surcharge and the Saxony rule
Germany's statutory nursing care insurance (Pflegeversicherung, SPV) has existed since 1995 and covers the financial risk of needing long-term care. The contribution rate is not uniform – it depends on three factors: the number of children under 25, the employee's age (a surcharge applies to childless employees from age 23), and the federal state (Saxony has a unique rule).
Employee shares in 2026 by number of children: Childless from age 23: 2.4% (1.8% base + 0.6% surcharge). 1 child: 1.8%. 2 children: 1.55%. 3 children: 1.30%. 4 children: 1.05%. 5 or more children: 0.80%. Saxony is a special case: employees pay 2.2% instead of 1.8% while employers pay only 1.4%, because the Buß- und Bettag public holiday was not reinstated there after unification, creating an asymmetric split. The contribution assessment ceiling in 2026 is €5,512.50 per month – above that no further nursing care contributions apply.
Enter your number of children and year of birth in the calculator – the childless surcharge and any child-based reductions are applied automatically. Also select Saxony as your federal state if applicable, to correctly reflect the different employer/employee split.
Annual wage tax allowance (Lohnsteuerfreibetrag)
A wage tax allowance (Lohnsteuerfreibetrag) reduces the taxable annual income used to compute your monthly wage tax, so you benefit immediately – without waiting for a year-end tax return. It must be applied for at your local tax office (Finanzamt) and is then entered into your electronic wage tax deduction data (ELStAM), after which your employer applies it automatically.
Common grounds for an allowance include: work-related costs (Werbungskosten) exceeding the standard deduction of €1,230 (2026) – e.g. daily commuting costs, work equipment or professional training; special expenses such as insurance premiums or charitable donations; extraordinary costs such as medical or care expenses; the disability lump-sum allowance (€310–€7,400 depending on severity); and enhanced child tax allowances. You can apply using the form 'Antrag auf Lohnsteuerermäßigung' annually or for up to two years at a time. The minimum registrable amount is €600 (exception: disability allowance). Important: a tax allowance affects only your wage tax – not your social security contributions.
Enter the approved annual allowance in the designated field of the calculator to see your realistic monthly wage tax burden. You can find the registered amount on your ELStAM notice or on your most recent payslip.
Church tax (Kirchensteuer) – rate, calculation and leaving the church
Church tax (Kirchensteuer) is levied only on members of legally recognised, tax-collecting religious communities – in Germany principally the Roman Catholic Church and the Protestant regional churches (Evangelische Landeskirchen). It is calculated as a percentage of your wage tax. Your employer withholds it together with wage tax and remits it to the tax authority.
The rate is 8% of wage tax in Bavaria and Baden-Württemberg, and 9% in all other federal states. Church tax is deductible as a special expense (Sonderausgabe), which reduces your taxable income – this interaction is already taken into account in the official wage tax deduction procedure. Some states additionally cap church tax at 2.75–4% of taxable income, which becomes relevant at very high incomes. Your religious affiliation is communicated to your employer via the electronic wage tax deduction data (ELStAM) provided by the tax office.
Leaving the church (Kirchenaustritt) is done at the local registry office or district court (Standesamt/Amtsgericht) and takes effect at the end of the month or the following month. The change is automatically updated in ELStAM, so your employer will stop deducting church tax from the next payroll run. For married couples, church tax is assessed individually – whether a 'special church contribution' (besonderes Kirchgeld) applies when only one spouse is a member depends on the specific situation and federal state.
Child benefit (Kindergeld) and child tax allowance (Kinderfreibetrag)
Kindergeld (child benefit) is a tax-funded family payment made monthly for each qualifying child. From 2025 it amounts to a uniform €255 per child per month, regardless of birth order or parental income. It is not a payroll deduction – it is paid directly by the Family Benefits Office (Familienkasse) of the Federal Employment Agency.
Entitlement generally runs until the child's 18th birthday and is extended to age 25 if the child is in school, vocational training, university education, voluntary service, or actively seeking employment. Alongside Kindergeld, a child tax allowance (Kinderfreibetrag) exists, covering both the basic child allowance and the allowance for care, upbringing and education. The tax office automatically checks whether child benefit or the tax allowance is more beneficial (Günstigerprüfung): if the tax saving from the Kinderfreibetrag exceeds the Kindergeld received, the allowance is applied and the Kindergeld is offset against the tax saving. For lower and middle incomes, Kindergeld is typically more advantageous.
Child benefit must be applied for at the responsible Familienkasse – usually at the applicant's place of residence. It is paid retroactively for a maximum of six months, so the application should be submitted promptly after birth. Our gross-to-net calculator does not include Kindergeld in its figures, as it does not affect payroll deductions – it is a separate benefit entitlement paid independently.
Solidarity surcharge (Solidaritätszuschlag) – 2021 reform and current exemption threshold
The solidarity surcharge (Solidaritätszuschlag, or 'Soli') was introduced in 1991 to help finance German reunification and amounts to 5.5% of wage tax. Since the 2021 reform approximately 90% of all taxpayers are fully exempt because the exemption threshold was significantly raised. According to BMF PAP 2026 the annual wage tax exemption threshold (Freigrenze) is €20,350; below this no Soli is due.
Between the exemption threshold and the top of the taper zone, a gliding transition applies: instead of charging the full rate from the first euro above the threshold, the excess is taxed at an elevated marginal rate of 11.9% (the 'Milderungszone'). The full rate of 5.5% of wage tax is only reached at an annual wage tax liability of approximately €37,838 – corresponding to a taxable annual income of roughly €100,000 for a single person in tax class I. The Federal Constitutional Court confirmed the constitutionality of the solidarity surcharge in its April 2023 ruling.
Our calculator computes the solidarity surcharge in line with BMF PAP 2026 and shows it as a separate line in the results. For low and medium incomes the Soli will be zero in most cases.
Employer gross (Arbeitgeberbrutto) – total employment costs at a glance
The employer gross (Arbeitgeberbrutto) is the total amount an employer spends on one employee. It consists of the agreed gross salary, the employer's own social insurance contributions (approximately 20% of gross pay), and levies under the Expenses Compensation Act (Aufwendungsausgleichsgesetz, AAG). Many employees are surprised by how significantly the employer gross exceeds their own gross salary.
The four employer contributions in 2026: Health insurance: 7.3% + approx. 1.45% (half of Zusatzbeitrag) = approx. 8.75%. Nursing care insurance: 1.8% (Saxony: 1.4%). Pension insurance: 9.3%. Unemployment insurance: 1.3%. AAG levies: U1 (continued pay during sick leave): 1.0–2.5%, fund-specific, mandatory for employers with ≤ 30 employees. U2 (maternity expenses): 0.1–0.5%, fund-specific. U3 (insolvency levy): 0.15%, uniform federal rate. Not included: contributions to the statutory accident insurance (Berufsgenossenschaft), which vary considerably by industry, and voluntary employer benefits such as occupational pension, travel costs or job ticket.
Our calculator computes the full employer gross when you enable 'Calculate employer costs' under Advanced settings and enter your health insurer's specific U1 and U2 levy rates.
Employer gross (Arbeitgeberbrutto) 2026 – what an employee really costs
From the employer's perspective, the agreed gross salary is only part of the true labour costs. In addition, the employer pays their own share of all four branches of social insurance – roughly equal to the employee's share – plus levies under the Expenses Compensation Act (AAG). The total is referred to as the employer gross (Arbeitgeberbrutto) or total employer cost.
Basis: GKV, Zusatzbeitrag 2.9%, West Germany 2026. U1/U2 rates are illustrative – they vary considerably between health funds.
Enable 'Calculate employer costs' under Advanced settings in the calculator and enter your health insurer's U1 and U2 levy rates. The calculator will then show the complete employer gross.
Which tax class applies to me?
The tax class is the most important factor for monthly wage tax, right after salary. Married couples can noticeably increase their monthly net pay with the class III/V combination – even though the household's annual tax burden stays the same. Single parents benefit from class II with the relief amount.
Median wage in Germany: what do others earn?
According to the Federal Statistical Office, the median gross hourly wage reached €25.17 in 2024 – an increase of 52.7% compared to 2014. Anyone earning more than the median already belongs to the better-paid half of all employees in Germany.
Unlike the average wage, the median is not distorted by a few top earners and therefore gives a more realistic picture of the actual income distribution.
Source: Federal Statistical Office (Destatis), Earnings Survey 2024
Frequently Asked Questions
Net = Gross − Social contributions − Taxes
Your net salary results from two blocks of deductions: first, social security contributions are taken (health, nursing care, pension and unemployment insurance), then taxes (wage tax, solidarity surcharge and, if applicable, church tax). Our calculator computes each item individually – based on the official BMF payroll tax algorithm (PAP) 2026.
Church tax (Kirchensteuer) 2026 – rate, calculation and tax deductibility
Church tax (Kirchensteuer) is withheld by the employer alongside wage tax and remitted directly to the tax authority. It is calculated as a percentage of the wage tax – not of the gross salary. The church tax rate varies by federal state and is either 8% or 9% of wage tax.
Worked example
Monthly wage tax: €500 → Church tax (9%): €45/month → €540/year. Since church tax is fully deductible as a special expense (Sonderausgabe), it reduces the taxable income base – this effect is already built into the official BMF payroll tax algorithm (PAP) and is taken into account in our calculator.
Cap rule: In some federal states church tax is capped at 2.75–4% of taxable income. This only becomes relevant at very high incomes and is checked automatically within the annual income tax assessment.
Health insurance additional contribution (Zusatzbeitrag)
In addition to the standard rate of 14.6%, every statutory health insurer (Krankenkasse) charges its own supplementary contribution called the Zusatzbeitrag. Since 2019, employees and employers share this surcharge equally. In 2026 the average total Zusatzbeitrag is approximately 2.9%, so as an employee you pay around 1.45% of your gross salary as your share.
The Zusatzbeitrag varies considerably between funds: cheaper ones charge around 1.5%, while more expensive ones can exceed 4.0%. You may switch funds at any time with two months' notice to the end of a calendar month, potentially saving several hundred euros per year. Like the base contribution, the Zusatzbeitrag is capped by the contribution assessment ceiling – in 2026 at a gross salary of €5,512.50 per month. Above that threshold no further contributions are due.
Our calculator uses the 2026 average Zusatzbeitrag of 2.9% as the default. Enter the actual rate of your own fund for a more precise result – you can find it on your insurer's website or in your membership documents.
Nursing care insurance – contributions, childless surcharge and the Saxony rule
Germany's statutory nursing care insurance (Pflegeversicherung, SPV) has existed since 1995 and covers the financial risk of needing long-term care. The contribution rate is not uniform – it depends on three factors: the number of children under 25, the employee's age (a surcharge applies to childless employees from age 23), and the federal state (Saxony has a unique rule).
Employee shares in 2026 by number of children: Childless from age 23: 2.4% (1.8% base + 0.6% surcharge). 1 child: 1.8%. 2 children: 1.55%. 3 children: 1.30%. 4 children: 1.05%. 5 or more children: 0.80%. Saxony is a special case: employees pay 2.2% instead of 1.8% while employers pay only 1.4%, because the Buß- und Bettag public holiday was not reinstated there after unification, creating an asymmetric split. The contribution assessment ceiling in 2026 is €5,512.50 per month – above that no further nursing care contributions apply.
Enter your number of children and year of birth in the calculator – the childless surcharge and any child-based reductions are applied automatically. Also select Saxony as your federal state if applicable, to correctly reflect the different employer/employee split.
Annual wage tax allowance (Lohnsteuerfreibetrag)
A wage tax allowance (Lohnsteuerfreibetrag) reduces the taxable annual income used to compute your monthly wage tax, so you benefit immediately – without waiting for a year-end tax return. It must be applied for at your local tax office (Finanzamt) and is then entered into your electronic wage tax deduction data (ELStAM), after which your employer applies it automatically.
Common grounds for an allowance include: work-related costs (Werbungskosten) exceeding the standard deduction of €1,230 (2026) – e.g. daily commuting costs, work equipment or professional training; special expenses such as insurance premiums or charitable donations; extraordinary costs such as medical or care expenses; the disability lump-sum allowance (€310–€7,400 depending on severity); and enhanced child tax allowances. You can apply using the form 'Antrag auf Lohnsteuerermäßigung' annually or for up to two years at a time. The minimum registrable amount is €600 (exception: disability allowance). Important: a tax allowance affects only your wage tax – not your social security contributions.
Enter the approved annual allowance in the designated field of the calculator to see your realistic monthly wage tax burden. You can find the registered amount on your ELStAM notice or on your most recent payslip.
Church tax (Kirchensteuer) – rate, calculation and leaving the church
Church tax (Kirchensteuer) is levied only on members of legally recognised, tax-collecting religious communities – in Germany principally the Roman Catholic Church and the Protestant regional churches (Evangelische Landeskirchen). It is calculated as a percentage of your wage tax. Your employer withholds it together with wage tax and remits it to the tax authority.
The rate is 8% of wage tax in Bavaria and Baden-Württemberg, and 9% in all other federal states. Church tax is deductible as a special expense (Sonderausgabe), which reduces your taxable income – this interaction is already taken into account in the official wage tax deduction procedure. Some states additionally cap church tax at 2.75–4% of taxable income, which becomes relevant at very high incomes. Your religious affiliation is communicated to your employer via the electronic wage tax deduction data (ELStAM) provided by the tax office.
Leaving the church (Kirchenaustritt) is done at the local registry office or district court (Standesamt/Amtsgericht) and takes effect at the end of the month or the following month. The change is automatically updated in ELStAM, so your employer will stop deducting church tax from the next payroll run. For married couples, church tax is assessed individually – whether a 'special church contribution' (besonderes Kirchgeld) applies when only one spouse is a member depends on the specific situation and federal state.
Child benefit (Kindergeld) and child tax allowance (Kinderfreibetrag)
Kindergeld (child benefit) is a tax-funded family payment made monthly for each qualifying child. From 2025 it amounts to a uniform €255 per child per month, regardless of birth order or parental income. It is not a payroll deduction – it is paid directly by the Family Benefits Office (Familienkasse) of the Federal Employment Agency.
Entitlement generally runs until the child's 18th birthday and is extended to age 25 if the child is in school, vocational training, university education, voluntary service, or actively seeking employment. Alongside Kindergeld, a child tax allowance (Kinderfreibetrag) exists, covering both the basic child allowance and the allowance for care, upbringing and education. The tax office automatically checks whether child benefit or the tax allowance is more beneficial (Günstigerprüfung): if the tax saving from the Kinderfreibetrag exceeds the Kindergeld received, the allowance is applied and the Kindergeld is offset against the tax saving. For lower and middle incomes, Kindergeld is typically more advantageous.
Child benefit must be applied for at the responsible Familienkasse – usually at the applicant's place of residence. It is paid retroactively for a maximum of six months, so the application should be submitted promptly after birth. Our gross-to-net calculator does not include Kindergeld in its figures, as it does not affect payroll deductions – it is a separate benefit entitlement paid independently.
Solidarity surcharge (Solidaritätszuschlag) – 2021 reform and current exemption threshold
The solidarity surcharge (Solidaritätszuschlag, or 'Soli') was introduced in 1991 to help finance German reunification and amounts to 5.5% of wage tax. Since the 2021 reform approximately 90% of all taxpayers are fully exempt because the exemption threshold was significantly raised. According to BMF PAP 2026 the annual wage tax exemption threshold (Freigrenze) is €20,350; below this no Soli is due.
Between the exemption threshold and the top of the taper zone, a gliding transition applies: instead of charging the full rate from the first euro above the threshold, the excess is taxed at an elevated marginal rate of 11.9% (the 'Milderungszone'). The full rate of 5.5% of wage tax is only reached at an annual wage tax liability of approximately €37,838 – corresponding to a taxable annual income of roughly €100,000 for a single person in tax class I. The Federal Constitutional Court confirmed the constitutionality of the solidarity surcharge in its April 2023 ruling.
Our calculator computes the solidarity surcharge in line with BMF PAP 2026 and shows it as a separate line in the results. For low and medium incomes the Soli will be zero in most cases.
Employer gross (Arbeitgeberbrutto) – total employment costs at a glance
The employer gross (Arbeitgeberbrutto) is the total amount an employer spends on one employee. It consists of the agreed gross salary, the employer's own social insurance contributions (approximately 20% of gross pay), and levies under the Expenses Compensation Act (Aufwendungsausgleichsgesetz, AAG). Many employees are surprised by how significantly the employer gross exceeds their own gross salary.
The four employer contributions in 2026: Health insurance: 7.3% + approx. 1.45% (half of Zusatzbeitrag) = approx. 8.75%. Nursing care insurance: 1.8% (Saxony: 1.4%). Pension insurance: 9.3%. Unemployment insurance: 1.3%. AAG levies: U1 (continued pay during sick leave): 1.0–2.5%, fund-specific, mandatory for employers with ≤ 30 employees. U2 (maternity expenses): 0.1–0.5%, fund-specific. U3 (insolvency levy): 0.15%, uniform federal rate. Not included: contributions to the statutory accident insurance (Berufsgenossenschaft), which vary considerably by industry, and voluntary employer benefits such as occupational pension, travel costs or job ticket.
Our calculator computes the full employer gross when you enable 'Calculate employer costs' under Advanced settings and enter your health insurer's specific U1 and U2 levy rates.
Employer gross (Arbeitgeberbrutto) 2026 – what an employee really costs
From the employer's perspective, the agreed gross salary is only part of the true labour costs. In addition, the employer pays their own share of all four branches of social insurance – roughly equal to the employee's share – plus levies under the Expenses Compensation Act (AAG). The total is referred to as the employer gross (Arbeitgeberbrutto) or total employer cost.
Basis: GKV, Zusatzbeitrag 2.9%, West Germany 2026. U1/U2 rates are illustrative – they vary considerably between health funds.
Enable 'Calculate employer costs' under Advanced settings in the calculator and enter your health insurer's U1 and U2 levy rates. The calculator will then show the complete employer gross.
Which tax class applies to me?
The tax class is the most important factor for monthly wage tax, right after salary. Married couples can noticeably increase their monthly net pay with the class III/V combination – even though the household's annual tax burden stays the same. Single parents benefit from class II with the relief amount.
Median wage in Germany: what do others earn?
According to the Federal Statistical Office, the median gross hourly wage reached €25.17 in 2024 – an increase of 52.7% compared to 2014. Anyone earning more than the median already belongs to the better-paid half of all employees in Germany.
Unlike the average wage, the median is not distorted by a few top earners and therefore gives a more realistic picture of the actual income distribution.
Source: Federal Statistical Office (Destatis), Earnings Survey 2024