Germany · 2025 / 2026

Germany Salary Calculator Brutto-Netto 2025 & 2026

Enter your gross salary to see your German take-home pay after income tax, Soli, and all social insurance contributions.

€0 €150k

Steuerklasse

Klasse I = single · Klasse III = married (main earner)

Tax year

Take-home

per year

Monthly

Nettolohn

Income tax

incl. Soli

Effective rate

total deductions

Take-home Income tax Soli Pension Health Unemployment Long-term care

Full breakdown

Component Annual Monthly
Gross salary (Brutto)
− Income tax (Einkommensteuer)
of which: solidarity surcharge (Soli)
− Pension ins. (Rentenversicherung)
− Health ins. (Krankenversicherung)
− Unemployment ins. (Arbeitslosenversicherung)
− Long-term care ins. (Pflegeversicherung)
= Take-home pay (Nettolohn)

How German salary tax works

Income tax (Einkommensteuer)

  • 2025 Grundfreibetrag: €12,096 · 2026: €12,348
  • → Progressive rates from 14% to 45% (continuous formula, not fixed brackets)
  • → 42% from €68,481 (2025) / €69,879 (2026); 45% (Reichensteuersatz) from €277,826
  • → Standard employment deduction (Werbungskostenpauschale): €1,230/yr applied automatically

Solidarity surcharge (Solidaritätszuschlag)

  • → 5.5% of income tax owed
  • 2025: exempt if income tax ≤ €19,950 · 2026: ≤ €20,350
  • → Most earners pay no Soli; taper zone prevents a hard cliff

Social insurance (Sozialversicherung)

  • Pension (RV): 9.3% · ceiling €96,600 (2025) / €101,400 (2026)
  • Health (KV): 8.55% incl. avg Zusatzbeitrag · ceiling €66,150 (2025) / €69,750 (2026)
  • Unemployment (AV): 1.3% · same ceiling as RV
  • Long-term care (PV): 1.8% (childless: 2.4%) · same ceiling as KV

Notes & limitations

  • → Models Steuerklasse I (single) by default; Klasse III approximation for married main earner
  • → Actual tax may differ slightly — pension contributions are partially deductible as Sonderausgaben
  • → Church tax (Kirchensteuer) not included (8–9% of income tax where applicable)
  • → Health Zusatzbeitrag varies by insurer; 2025 average is 2.5% (1.25% employee share) used here