Germany Tax Calculator 2026 — Net Salary After Tax

Gross (EUR)	Net Monthly	Net Annual	Tax Rate
EUR 25,000	EUR 1,526	EUR 18,312	26.8%
EUR 45,000	EUR 2,470	EUR 29,643	34.1%
EUR 65,000	EUR 3,341	EUR 40,091	38.3%
EUR 90,000	EUR 4,437	EUR 53,245	40.8%
EUR 130,000	EUR 6,154	EUR 73,844	43.2%

How Germany taxes a salary in 2026

Germany taxes salaries with a formula rather than fixed brackets. The first €12,348 of taxable income is tax-free; above that the rate on each extra euro rises smoothly from 14% to 42%, and 45% applies to taxable income above €277,825. Your employer withholds the tax every month as Lohnsteuer.

Before income tax, social insurance takes a large share: pension, unemployment, health and long-term care cost you 21.75% of your gross salary up to their yearly ceilings, and your employer pays a similar amount on top. Most of those contributions also lower your taxable income, so the income tax line is smaller than the rates alone suggest.

Where your salary goes

Annual amounts for a single employee without children.

	€45,000	€90,000
Gross salary	€45,000	€90,000
Income tax (Lohnsteuer)	−€5,570	−€19,438
Solidarity surcharge	€0	€0
Pension insurance	−€4,185	−€8,370
Unemployment insurance	−€585	−€1,170
Health insurance	−€3,938	−€6,103
Long-term care insurance	−€1,080	−€1,674
Net per year	€29,643	€53,245
Net per month	€2,470	€4,437
Share of gross you keep	65.9%	59.2%

Germany income tax rates 2026

On taxable income per year, for one person.

Taxable income	Rate
Up to €12,348	0%	Basic allowance (Grundfreibetrag)
€12,348 – €17,799	14% → 24%	The rate on each extra euro rises steadily across the zone
€17,799 – €69,878	24% → 42%	The rate on each extra euro rises steadily across the zone
€69,878 – €277,825	42%
Over €277,825	45%	Top rate (Reichensteuer)

Social security contributions 2026

Share of gross salary, up to the yearly ceiling where there is one.

Contribution	Employee	Employer	Ceiling / year
Pension insurance (Rentenversicherung)	9.3%	9.3%	€101,400
Unemployment insurance (Arbeitslosenversicherung)	1.3%	1.3%	€101,400
Health insurance (Krankenversicherung) 14.6% general rate plus an average 2.9% additional rate set by each insurer, both split evenly with the employer	8.75%	8.75%	€69,750
Long-term care insurance (Pflegeversicherung) Employee rate includes the 0.6% surcharge for people without children	2.4%	1.8%	€69,750
Accident insurance (Unfallversicherung) Employer only; the rate depends on the industry (average shown)	—	1.3%	None

Allowances, credits and surcharges

Employee expense allowance (Werbungskostenpauschale): €1,230 — Deducted from taxable income automatically; higher actual work expenses can be claimed in the tax return
Social insurance allowance (Vorsorgepauschale): — Payroll deducts your pension, care and health contributions from taxable income, health at the 14% rate without sick pay; unemployment insurance is not deducted
Solidarity surcharge (Solidaritätszuschlag): 5.5% — Of income tax, only once income tax exceeds €20,350 a year (single; double for married couples), phased in above that
Church tax (Kirchensteuer): 9% — Of income tax, only for registered members of a church that levies it (8% in Bavaria and Baden-Württemberg)

Tax classes, church tax and health insurance

Lohnsteuer is withheld according to your tax class (Steuerklasse). Single employees are in class I, which is what this page uses. Married couples who both live in Germany start in IV/IV, which withholds evenly, or can choose III/V, which withholds less from the higher earner and more from the other. The class only changes the monthly withholding: the annual tax return settles the same final tax, and choosing III/V makes filing one compulsory.

Church tax is 9% of your income tax (8% in Bavaria and Baden-Württemberg), and only members of a church that levies it pay it. The religion you declare when you register your address reaches your employer through the tax office, which then withholds it automatically; members who leave the church formally stop paying from the end of that month.

Statutory health insurance costs 8.75% of your salary at the average additional rate of 2.9%: the general rate and each insurer's additional rate are both split evenly with your employer, and insurers set their own additional rate, so yours can be higher or lower. It also covers a spouse without income and your children at no extra cost.

Moving to Germany for work

Germany has no special tax regime for people moving from abroad: from the day you become resident you are taxed on your worldwide income at the same rates as everyone else, and you pay the same social insurance.

Employees earning more than €77,400 a year in 2026 (€6,450 a month) can leave statutory health insurance for a private policy, priced on age and health rather than salary. Your employer then contributes up to what it would pay for statutory cover.

If you leave Germany, you can usually claim back your own pension contributions 24 months after leaving — but only if you cannot keep paying into the German system voluntarily, which depends on your nationality and where you move. EU, EEA and Swiss citizens, and people moving to a country with a social security agreement (such as the United States), normally keep their pension rights instead. A refund covers only the employee half, and all German pension rights lapse.

What changed in 2026

•Tax-free basic allowance up from €12,096 to €12,348.
•The 42% rate now applies to taxable income above €69,878 (above €68,480 in 2025).
•Pension and unemployment insurance ceiling up from €96,600 to €101,400 a year.
•Health and care insurance ceiling up from €66,150 to €69,750 a year.
•Average additional health rate up from 2.5% to 2.9%; the other contribution rates are unchanged.
•Solidarity surcharge only once income tax exceeds €20,350, up from €19,950.
•Threshold for private health insurance up from €73,800 to €77,400.
•Child benefit (Kindergeld) up from €255 to €259 a month per child.
•Commuting allowance of €0.38 per kilometre from the first kilometre (previously €0.30 for the first 20).

What this calculator assumes

~Single, no children, tax class I, no church tax.
~Statutory health insurance at the average additional rate; the childless care surcharge applies.
~Income tax is computed the way payroll withholds it (Vorsorgepauschale, § 39b EStG); at €60,000 it matches the Federal Ministry of Finance's calculator to the euro.
~Only the automatic €1,230 employee expense allowance; actual work expenses claimed in a tax return would lower the final tax.

Sources

Rules checked against these sources in October 2026. Every figure on this page is computed by the same code as the calculator above. How we verify tax rules. For binding advice, ask a tax adviser.

FAQ

Germany Tax Calculator

How much of my salary do I keep in Germany? +

A single employee without children earning €45,000 a year takes home €2,470 a month (65.9% of gross); on €90,000 it is €4,437 a month (59.2%). Social insurance takes 21.75% of salary up to its ceilings, and income tax most of the rest.

Why is German net pay so much lower than gross? +

Mostly because of social insurance. Pension, unemployment, health and long-term care insurance together cost employees 21.75% of their salary up to the yearly ceilings, before income tax. In return they fund your state pension, unemployment benefit and health cover for you and your dependants.

Which tax class should I choose? +

Single people are automatically in class I. Married couples who both live in Germany start in IV/IV and can switch to III/V, which suits very different salaries because more is withheld from the lower earner. The class only changes monthly withholding; the annual return settles the same final tax.

Do I have to pay church tax? +

Only if you are a registered member of a church that levies it. It is 9% of your income tax (8% in Bavaria and Baden-Württemberg). Members who want to stop paying can formally leave the church at the local registry office or court.

Can I choose private health insurance? +

Only if your regular salary is above €77,400 a year in 2026. Private premiums depend on age and health rather than income, and your employer contributes up to what it would pay for statutory insurance. Below the threshold, statutory insurance is compulsory.

Can I get my pension contributions back when I leave Germany? +

Sometimes: if you cannot continue paying into the German pension system voluntarily, you can apply 24 months after leaving and receive the employee half of your contributions, giving up your German pension rights. Citizens of EU and EEA countries and Switzerland, and people moving to countries with a social security agreement, usually keep their rights instead.

Is the solidarity surcharge still charged? +

Only on high incomes. It is 5.5% of income tax, and only once your income tax exceeds €20,350 a year as a single person; just above that threshold it is phased in gradually rather than charged in full.

🇩🇪 Germany Tax Calculator

Germany Salary Tax Calculator

Thinking of moving here?