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 €12,084 in 2026 (2025: €11,784). 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.

German Salary Calculator 2026: How Much Net Pay You Actually Get | Gross-to-Net Salary Calculator

What Is a Gross-Net Calculator?

A gross-net calculator determines how much of your gross salary remains as net income after all taxes and social insurance contributions are deducted. In Germany, the difference between gross and net is particularly significant -- typically only 55-65% of your gross salary ends up as net pay.

Key Deductions Overview

Income Tax (Lohnsteuer)

Income tax is the single largest deduction from gross salary. Germany uses a progressive tax system with four zones: The basic allowance (Grundfreibetrag) in 2026 is 12,084 EUR -- you pay no income tax up to this amount. Above that, the tax rate rises progressively from 14% to a maximum of 45% (above 277,826 EUR taxable income).

Solidarity Surcharge

The solidarity surcharge is 5.5% of income tax. Since 2021, approximately 90% of taxpayers no longer pay it thanks to a threshold of 18,130 EUR annual income tax.

Church Tax

Church tax is 8% of income tax in Bavaria and Baden-Württemberg, and 9% in all other federal states. It applies only to members of qualifying religious communities.

Social Insurance Contributions 2026

Health Insurance (GKV): The general rate is 14.6%, split equally between employee and employer (7.3% each), plus an average additional contribution of 1.7%.

Pension Insurance: The rate is 18.6%, split equally (9.3% each). The contribution ceiling is 96,600 EUR annually.

Unemployment Insurance: The rate is 2.6%, split equally (1.3% each).

Nursing Care Insurance: The rate is 3.6%, split equally (1.8% each). Childless employees over 23 pay an additional 0.6%.

What Changes in 2026 vs. 2025?

Key changes: The basic tax allowance increases from 11,784 to 12,084 EUR -- 300 EUR more tax-free income. Social insurance contribution ceilings rise. The nursing care insurance rate increases from 3.4% to 3.6%.

Tax Classes Explained

Class I: Standard for singles. Class II: Single parents (additional allowance). Class III: Married, higher earner (double basic allowance via income splitting). Class IV: Married, equal earners. Class V: Married, lower earner (higher deductions). Class VI: Second job (no allowances).

Tips for Higher Net Pay

1. Optimize your tax class combination if married. 2. Register tax allowances with the tax office. 3. Consider church tax implications. 4. Negotiate a higher salary -- use our calculator to see the exact net effect. 5. Use employer-sponsored pension schemes to reduce taxable income.