Germany Net Salary Calculator 2026 (Brutto Netto Rechner)
German net pay is gross salary minus wage tax (Lohnsteuer), solidarity surcharge, church tax if you are a member, and about 21% social insurance. In 2026 the tax-free allowance is €12,348. Employees pay 7.3% health plus half the additional rate (2.9% on average), 1.8% care, 9.3% pension and 1.3% unemployment insurance.
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· Calculated with AiStaffo
Tax and deduction rules (2026)
| Income tax 2026 (§32a EStG) | Tax-free up to €12,348; rates rise from 14% to 42% (from €69,879 taxable) and 45% from €277,826. Class III doubles the bands (splitting). |
|---|---|
| Solidarity surcharge | 5.5% of income tax, only when yearly wage tax is over €20,350 (€40,700 in class III), phased in above that. |
| Church tax | 8% of income tax in Bavaria and Baden-Württemberg, 9% in all other states. Only for church members. |
| Health insurance | 14.6% plus the fund's additional rate (2.9% average in 2026), split half and half: employee 7.3% + 1.45%. |
| Long-term care insurance | 3.6% total; employee 1.8% (2.3% in Saxony). +0.6% if 23 or older without children; −0.25% per child from the 2nd to the 5th child under 25. |
| Pension insurance | 18.6% total; employee 9.3%. |
| Unemployment insurance | 2.6% total; employee 1.3%. |
| Contribution ceilings 2026 | Health and care: €69,750 a year (€5,812.50 a month). Pension and unemployment: €101,400 a year (€8,450 a month), same in east and west. |
| Tax classes | I single; II single parent (extra €4,260 allowance); III and V married couples with unequal pay; IV married with similar pay; VI second job. |
Worked example
€4,500 a month (€54,000 a year), tax class I, North Rhine-Westphalia, no church tax, no children, average 2.9% additional health rate.
Social insurance: health 8.75% = €4,725.00, care 2.4% (incl. childless surcharge) = €1,296.00, pension 9.3% = €5,022.00, unemployment 1.3% = €702.00.
Wage tax (official 2026 wage tax program): €7,802 a year (€650.16 a month). No solidarity surcharge, because the wage tax is below €20,350.
Net pay = €54,000 − €7,802 − €11,745 social insurance = €34,453 a year, or €2,871.08 a month.
What changed in 2026
The tax-free allowance rose to €12,348 and the tariff zones moved up. Contribution ceilings rose to €69,750 (health, care) and €101,400 (pension, unemployment). The average additional health rate is 2.9%; your fund may charge more or less, so enter its rate. The child allowance (Kinderfreibetrag) is €9,756 per child for both parents.
Which tax class should a married couple choose?
III/V lowers the monthly tax for the higher earner and raises it for the lower earner. IV/IV splits it evenly. The final tax for the year is the same either way once you file a joint return; only the monthly cash flow differs.
For employers
Running payroll by hand (tax tables, contributions, payslips, filings) is routine work that AI workers now handle with almost no staff time. See what an employee really costs you, or book a free automation audit for your payroll.
Please note: figures follow the published 2026 rates as checked on 21 October 2026 for a resident employee in the standard case. It assumes statutory health insurance, no allowances entered on your tax card except child allowances, and no bonuses or one-off payments. It does not cover private health insurance, midijob (€603.01–€2,000 a month) or minijob rules, the church tax cap some states allow, or the factor method (IV with factor). This is a guide, not tax advice; your payslip can differ because of tax codes, benefits and timing.
Sources
Questions people ask
How much is €4,500 gross in net pay in Germany?
What is the tax-free allowance in 2026?
Do I have to pay the solidarity surcharge?
How much is church tax?
Why do I pay more care insurance without children?
Is this the same as my payslip?
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