How do I calculate my net salary?

Enter your gross salary, select your tax class, federal state and insurance type. The calculator automatically deducts income tax, solidarity surcharge, church tax (if applicable), and social insurance contributions (health, pension, unemployment, nursing care) to show your monthly and annual net salary.

What changes in 2026 for income tax?

The basic tax allowance (Grundfreibetrag) increases to €12,348 in 2026 (2025: €12,096). This means more of your salary is tax-free. Social insurance contribution ceilings also increase, affecting higher earners. The nursing care insurance rate rises to 3.6%.

Which tax class is best for me?

Singles automatically get tax class I, single parents class II. Married couples can choose between III/V and IV/IV. Class III/V is better when one partner earns significantly more. If both earn similarly, IV/IV is usually better. Our tax class comparison shows the differences for your income.

What percentage is deducted from gross salary?

For an average salary of €3,500 gross in tax class I, about 35-40% goes to taxes and social insurance. The exact percentage depends on your tax class, federal state, church tax obligation, and type of health insurance.

What is the solidarity surcharge and do I still pay it?

The solidarity surcharge is 5.5% of income tax. Since 2021, there's a threshold: for singles (tax class I), it only applies above €18,130 annual income tax. About 90% of employees no longer pay the solidarity surcharge.

Is a tax class change worth it after marriage?

Yes, often. If one partner earns significantly more, the III/V combination gives more net pay per month (for the class III partner). The annual tax burden doesn't change – only the monthly distribution. A change can be requested at the tax office at any time.

How is church tax calculated?

Church tax is 8% of income tax in Bavaria and Baden-Württemberg, and 9% in all other federal states. It's automatically deducted by the employer if you're a member of a church-tax-eligible religious community.

What is the difference between public and private health insurance for salary?

In public health insurance (GKV), contributions are a percentage of salary (14.6% + additional contribution, split equally between employer and employee). In private insurance (PKV), you pay a fixed monthly premium regardless of income. The employer subsidizes PKV up to the GKV employer contribution.

What are the total employer costs?

The employer pays about 20-22% on top of gross salary for social insurance (health, pension, unemployment, nursing care – employer's share) plus levies (U1, U2, U3). For €3,500 gross, total employer costs are approximately €4,200-4,300 per month.

Can I get child allowances and child benefit at the same time?

No, the tax office performs a comparison check. You receive either child benefit (€250 per child/month in 2026) or the tax child allowance – whichever is more favorable. At higher incomes, the tax savings from the allowance often exceed the child benefit.

Mini Job, Midi Job, Full-Time: Net Pay at Every Income Level | Gross-to-Net Salary Calculator

Mini Job: Up to 603 EUR Tax-Free

A mini job is capped at 603 EUR/month with no employee taxes or social insurance contributions (with pension opt-out). The full 603 EUR is your net pay.

Midi Job: 603.01 to 2,000 EUR (Transition Zone)

In the transition zone, social insurance contributions increase gradually. At 1,500 EUR gross in tax class I, about 1,250 EUR remains as net pay.

Full-Time: Full Deductions Above 2,000 EUR

Above the midi job threshold, regular social insurance rates apply. At 3,500 EUR gross in tax class I, about 2,350 EUR remains (roughly 67%).

Which Model Fits You?

Mini job: Ideal for side income. Midi job: Good balance between earnings and contributions. Full-time: Maximum earnings with full social protection.

Mini Job, Midi Job, Full-Time: Net Pay at Every Income Level

Mini Job: Up to 603 EUR Tax-Free

Midi Job: 603.01 to 2,000 EUR (Transition Zone)

Full-Time: Full Deductions Above 2,000 EUR

Which Model Fits You?

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