Salary Calculator for Germany
Brutto Netto Rechner - Calculate your Net Salary (Netto) from Gross (Brutto)
Author: Adithya Srinivasan | Last updated on
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Tax Allowances in 2026
Use the tax refund calculator to find out how much tax return you can receive
| Tax Class → | 1 | 2 | 3 | 4 | 5 | 6 |
|---|---|---|---|---|---|---|
| Basic Allowance | 12.348 € | 12.348 € | 24.696 € | 12.348 € | No | No |
| Employee lump-sum | 1.000 € | 1.000 € | 1.000 € | 1.000 € | 1.000 € | No |
| Standard special expenses lump-sum | 36 € | 36 € | 36 € | 36 € | 36 € | No |
| Single parent relief amount | No | 4.260 € | No | No | No | No |
| Child Allowance | 6.828 € | 6.828 € | 6.828 € | 3.414 € | No | No |
Progressive Tax Rates - 2026
| Income Range for Singles | Income Range for Married | Tax Rate % |
|---|---|---|
| < 12.348 € | < 24.696€ | 0% |
| 12.349 - 69.878 € | 24.696 - 139.756 € | 14 to 42% * |
| 69.879 - 277.825 € | 139.758 - 555.650 € | 42% * |
| Over 277.825 € | Over 555.650 € | 45% * |
* Since Germany uses a Progressive Tax Rate, your income tax increases progressively with taxable income.
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Frequently Asked Questions about Tax Calculator Germany (2026)
Calculating your net salary (Netto) from gross (Brutto) in Germany can be extremely complicated - even for Germans. This free Germany salary calculator (Brutto Netto Rechner) makes it easy to find out your take-home pay after income tax, social contributions and other deductions for 2026. Whether you are already living in Germany or considering relocating, use this tool to estimate your monthly and annual net salary.
- What is the difference between Gross Salary and Net Salary in Germany?
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Gross salary (also known as Brutto) is your income (monthly or annual income) before deductions.
This is the amount usually specified on your employment contract.
Net salary (also known as Netto) is what you get to keep after taxes. For employees, the deductions and taxes are calculated by the employer during the payroll cycle. Net Salary is essentially your take home pay. - What does Brutto and Netto mean in Germany?
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Brutto (Gross) is your salary before any deductions - the number written in your employment contract.
Netto (Net) is the amount that actually lands in your bank account after income tax and social security contributions have been deducted.
The difference between Brutto and Netto in Germany is typically 30–40% of gross salary for most employees, depending on your tax class, income level and health insurance type. For example, a gross (Brutto) salary of 4.000 € per month typically results in a net (Netto) of approximately 2.500 – 2.700 € per month, depending on your individual situation. - How is Net Salary calculated?
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Net Salary is calculated based on your Tax Class (Steuerklasse), which determines your social contributions for
- Pension Insurance
- Unemployment Insurance
- Health Insurance
- Care Insurance
- Solidarity Surcharge
- What is the average salary per month in Germany in 2026?
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According to the Federal Statistical Office (Destatis), the average gross salary in Germany is around 4.500 – 4.800 € per month (full-time), which works out to approximately 54.000 – 58.000 € per year gross.
After taxes and social contributions, the average net (Netto) salary is roughly 2.800 – 3.100 € per month for a single person in Tax Class 1.
Salaries vary significantly by:- City: Munich, Frankfurt and Hamburg tend to pay more than the national average.
- Industry: Tech, finance and engineering offer higher salaries than retail or hospitality.
- Experience: Senior roles often earn 30–50% more than entry-level positions.
- What is a Minijob and how is it taxed in Germany?
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A Minijob (also called a geringfügige Beschäftigung) is a form of marginal employment where your monthly earnings do not exceed a set limit. From January 2026, the minimum wage rises to 13.90 €/hour, raising the monthly earnings cap to 603 € per month (7.236 € per year), up from 556 € in 2025. Source: Minijob-Zentrale.
Social contributions:- As a Minijob employee, you are exempt from unemployment, health, and care insurance contributions.
- You pay a reduced pension insurance contribution of 3.6% on your earnings (the employer pays 15%). You can apply to the Minijob-Zentrale to opt out of pension insurance altogether, but this means forfeiting those contribution periods in your pension record. From approximately 1 July 2026, minijobbers who previously opted out can reverse that exemption once by applying to their employer.
Income tax:- Your employer can tax a Minijob at a flat rate of 2% (pauschal), which covers income tax, solidarity surcharge and church tax together. This is the most common arrangement.
- Alternatively, the income can be taxed at your regular tax class rate (individual taxation).
- Either way, if your total annual income stays below the basic allowance (Grundfreibetrag of 12.348 € in 2026), no income tax is owed.
Watch out if you earned between 556.01 € and 603 € per month in 2025: with the new 2026 limit, you may automatically fall into Minijob status unless your earnings exceed 603 € per month. Those who want to remain in full social insurance must earn over 603 €.
Because of these rules, a Minijob does not replace statutory health or unemployment insurance coverage. Minijobbers must be covered through another route, such as family co-insurance (Familienversicherung) or their own statutory policy. - What is a Werkstudent job and what taxes and contributions apply?
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A Werkstudent (student employee) is a university student who works part-time alongside their studies. German law grants Werkstudenten a privileged social-contribution status known as the Werkstudentenprivileg.
Working-hours rule:- During the semester (lecture period), a Werkstudent may work a maximum of 20 hours per week.
- During semester breaks (Semesterferien), full-time work is permitted.
- Exceeding the 20-hour limit regularly removes the privilege and triggers full social contributions.
Social contributions under the Werkstudentenprivileg:- Health insurance: exempt (student health insurance through a Krankenkasse covers students separately)
- Care insurance: exempt
- Unemployment insurance: exempt
- Pension insurance: payable at the standard employee rate of 9.3%. Students can apply to be exempted from pension insurance (Befreiungsantrag) via their Krankenkasse or the Deutsche Rentenversicherung if they meet the criteria.
Income tax is calculated at your normal tax class rate. If your total annual income exceeds the basic allowance of 12.348 € (2026), income tax will be withheld from your payslip. You can often recover overpaid tax through an annual tax return (Steuererklärung).
For the official rules, see the Bundesagentur für Arbeit guidance on Werkstudenten and the Deutsche Rentenversicherung. - What is the income tax rate in Germany in 2026?
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Germany uses a progressive income tax system. How much income tax you pay depends on how much you earn and your tax class.
The rates for 2026 are:
- Up to 12.348 € per year: 0% (basic tax-free allowance / Grundfreibetrag)
- Between 12.349 € and 69.878 €: progressively from 14% to 42%
- Between 68.431 € and 277.825 €: flat 42%
- Above 277.826 €: flat 45% (Reichensteuer)
Note: These are the marginal rates. Your effective (average) tax rate will always be lower than your marginal rate. - What are the changes for tax calculation in 2026?
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Some of the changes are:
- Basic allowance has increased from 12.096€ to 12.348€
- Health insurance and care insurance limit has increased to 69.750€
- Solidarity Surcharge exemption has increased to ~20.350€
- Other contribution assessment ceiling has increased to 101.400€
- Child allowance has increased to 6.828€ (total per child)
- Child benefit (Kindergeld) has increased to 259€ per month
- Progressive tax rates continue to be adjusted for inflation.
- What are the changes for tax calculation in 2025?
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Some of the changes are:
- Basic allowance has increased from 11.604€ to 12.096€
- Health insurance and care insurance limit has increased to 66.150€
- Solidarity Surcharge exemption has increased to ~19.950€
- Other contribution assessment ceiling has increased to 96.600€
- Child allowance has increased to 6.672€ (total per child)
- Child benefit (Kindergeld) has increased from 250€ to 255€ per month
- Progressive tax rates have been adjusted to reduce bracket creep.
- What are the changes for tax calculation in 2024?
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Some of the changes are:
- Basic allowance has increased from 10.908€ to 11.604€
- Health insurance and care insurance limit has increased from 59.580€ to 62.100€
- Solidarity Surcharge exemption has increased from 17.543€ to 18.130€
- Other contribution assessment ceiling has increased from 87.600€ to 90.600€
- Child allowance has increased from 4.476€ & 8.952€ to 4.770€ & 9.540€
- Progressive tax rates have been adjusted. Take a look at the table above.
- What are the changes for tax calculation in 2023?
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Some of the changes are:
- Basic allowance has increased from 9.984€ to 10.908€
- Unemployment Insurance contribution has increased from 2,4% to 2,6%
- Health insurance and care insurance limit has increased from 58.050€ to 59.580€
- Solidarity Surcharge exemption has increased from 16.956€ to 17.543€
- Other contribution assessment ceiling has increased from 84.600€ to 87.600€
- Child allowance has increased from 4.194€ & 8.388€ to 4.476€ & 8.952€
- Progressive tax rates have been adjusted. Take a look at the table above.
- What is a Tax Class (Steuerklasse) and how can I find my tax class in Germany?
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Wikipedia has a neat definition so here it goes -
Taxation classes (tax groups, Lohnsteuerklasse aka Steuerklassen)
- class 1 = single, living in a registered civil partnership, divorced, widowed or married, unless they fall under tax category 2, 3 or 4.
- class 2 = single but is entitled to single parent allowance.
- class 3 = married and spouse does not earn wages, or the spouse earns a wage but is classified under tax category 5 by request of both spouses, or to widowed workers for the calendar year following that of the spouse' death if both were residing in Germany and were not separated on the day of the spouse's death.
- class 4 = married, both spouses earn a wage, reside in Germany, and are not separated.
- class 5 = married but one of the spouses, at both spouses' request, is classified under tax category 3.
- class 6 = workers receiving multiple wages from more than one employer, in order for wage tax to be withheld for the second and any additional employment contracts. The taxation at source for capital income will be done with a flat tax rate of 25% (add solidarity surcharge of 5.5% of the amount of tax and, if applicable, church tax).
In simpler words, Tax Classes are defined in essence to be:- 1: Not married, no children
- 2: Single parent
- 3: Married (higher income than partner)
- 4: Married (equal income earner)
- 5: Married (lower income than partner)
- 6: Secondary and additional income
- Is my income tax based on gross salary or net salary?
- Your Income Tax is calculated after deductions from allowances and social contributions.
- Does income tax differ by city in Germany? (e.g. Berlin, Munich, Hamburg)
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Income tax rates in Germany are set at the federal level and are the same across all cities - whether you live in Berlin, Munich, Hamburg, Frankfurt or anywhere else.
However, there are two factors that can vary by location:- Church Tax (Kirchensteuer): This is 8% of your income tax in Bavaria and Baden-Württemberg, and 9% in all other states including Berlin, Hamburg and NRW.
- Trade Tax (Gewerbesteuer): Only applies to self-employed persons and businesses - not salaried employees.
So for salaried employees, your net salary calculation in Berlin is the same as in Munich - apart from church tax if applicable. - How do I calculate my gross to net salary in Germany?
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To calculate your gross to net (Brutto to Netto) salary in Germany, the following deductions are made from your gross salary:
- Income Tax (Lohnsteuer) - progressive, based on your tax class and annual income
- Solidarity Surcharge (Solidaritätszuschlag) - only applies above a certain income tax threshold
- Church Tax (Kirchensteuer) - 8–9% of income tax, only if you are a registered church member
- Pension Insurance (Rentenversicherung) - 9.3% of gross (employee share)
- Health Insurance (Krankenversicherung) - ~8.75% of gross (employee share, public insurance incl. avg. Zusatzbeitrag)
- Care Insurance (Pflegeversicherung) - 1.7–2.3% of gross (employee share)
- Unemployment Insurance (Arbeitslosenversicherung) - 1.3% of gross (employee share)
Use the calculator above to get an accurate Brutto-Netto result for your specific situation. - What are the differences between public and private health insurance?
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A gist on what public and private health insurances are:
Public / Statutory insurance is regulated by the German Government. Almost 90% of the population (73,3 million) contributes to the public health insurance. Public health insurance also includes cover for your long-term care insurance (Pflegeversicherung).
The costs of public health insurance change with your salary, but are capped at a maximum. The costs (see below) are split between you and your employer equally.
Private Health Insurance, on the other hand, requires you to qualify under certain conditions. Example: As a salaried employee, you must earn more than 73.800 € annually (2026 threshold) before you can opt out of public insurance.
Applicants can also be rejected because of previous illnesses or because of their age. In contrast to public health insurance, the premiums in private health insurance, and the contributions depend on your age (at registration), individual risk of illnesses and disability and deductibles.
- What are the different options for Health Insurance?
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There are three options that you can choose on here for Health Insurance, that affects your contribution.
- Public / Statutory
- Private (without employer contribution) - You have a private health insurance, and you cover the costs completely, without any contributions from your employer.
- Private (with employer contribution) - You have a private health insurance, and your costs are shared with your employer.
- How much contribution goes towards Pension Insurance (Rentenversicherung)?
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For 2026, it is 18.6% of your income. Your employer and you split it equally (9.3% each).
If your income exceeds 101.400 € per year, your contributions are capped at that ceiling. - How much contribution goes towards Care Insurance (Pflegeversicherung)?
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For 2026, the standard total rate is 3.6% of your income, split equally between employee and employer (1.8% each).
Employees aged 23 or older with no children pay a surcharge, bringing their total employee share to 2.4% (total rate 4.2%).
Having children reduces the surcharge: each child (from the 2nd up to the 5th) reduces the employee share by 0.25%.
If your income exceeds 69.750 € per year, contributions are capped at that ceiling.
If you are insured with private health insurance, you are not automatically enrolled in statutory long-term care insurance. The statutory contribution is therefore 0€ in that case - but you must hold a private long-term care policy (Pflegepflichtversicherung). - How much contribution goes towards Unemployment Insurance (Arbeitslosenversicherung)?
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For 2026, it is 2.6% of your income. Your employer and you split it equally (1.3% each).
If your income exceeds 101.400 € per year, your contributions are capped at that ceiling. - How much contribution goes towards Public Health Insurance (Krankenversicherung)?
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For 2026, the base rate is 14.6% of your income, split equally between you and your employer (7.3% each). On top of this, most public insurers (Krankenkassen) charge an additional contribution (Zusatzbeitrag) averaging 2.9%, also split equally (1.45% each), bringing the typical total employee share to 8.75%.
If your income exceeds 69.750 € per year, your contributions are capped at that ceiling. - How much is the employer's contribution for Private Health Insurance?
- Your employer can contribute for upto half of your monthly contribution, or a maximum of 385 €, whichever is lower.
- What is the Total Contribution for Private Health Insurance?
- The total amount you pay for your private health insurance (including your employer's contribution). If you enter your salary in monthly or yearly values, please enter this total contribution in the same frequency.
- How much contribution goes towards Solidarity Surcharge (Solidaritätszuschlag)?
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Since 2021, the Solidarity Surcharge has been abolished for the vast majority of taxpayers in Germany.
For 2026, the surcharge is only applicable if your annual income tax exceeds approximately 20.350 € (for individual filers) or 40.700 € (for joint filers). This means roughly 90% of taxpayers pay no Solidarity Surcharge at all.
- Below the exemption threshold: 0%
- In the phase-in zone (between threshold and full rate): approximately 11.9% of the excess income tax
- Above the full threshold: 5.5% of your income tax
According to the Federal Ministry of Finance, single persons earning under approximately 73.874 € gross per year typically pay no Solidarity Surcharge. - Can I reduce the tax withheld from my payslip each month (Lohnsteuer-Ermäßigung / Freibetrag)?
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Yes. If you have deductible expenses that exceed the standard lump sums already built into the calculator, you can apply to your local Finanzamt for a Lohnsteuer-Ermäßigung (payroll-tax reduction). The Finanzamt then registers a Freibetrag (tax-free amount) on your electronic wage-tax record (ELStAM), and your employer automatically withholds less tax from every payslip - without you having to wait for a tax return refund.
Common expenses that qualify:- Commuting costs (Entfernungspauschale) - if your actual commute costs more than the 30-cent-per-km flat rate already deducted
- Professional expenses (Werbungskosten) - if your work-related costs exceed the 1,230 € standard lump sum (e.g. home-office costs, work equipment, professional training)
- Disability allowance (Behinderten-Pauschbetrag)
- Maintenance payments (Unterhalt) to a former spouse or dependants
- Losses from other income sources (e.g. rental property)
The minimum total to apply is 600 € per year. An approved Freibetrag is valid for up to two calendar years if the situation does not change. The application form is the Antrag auf Lohnsteuer-Ermäßigung, available from your local Finanzamt or via ELSTER.
Note: this is separate from the Grundfreibetrag (basic personal allowance of 12,348 €), which is already factored into this calculator. - How much contribution goes towards Church Tax (Kirchensteuer)?
- Church Tax ranges from 8 to 9% of your income tax, based on your state.
- Is there a difference between Wage / Payroll Tax (Lohnsteuer) and Income Tax (Einkommensteuer)?
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Wage / Payroll Tax is your salary after tax and is also taken care of by your Employer.
Income Tax (Einkommensteuer) is applied on any other income you have (self-employment, etc) - Where can I see the salary breakdown?
- Your Employer will provide you a Payslip (Gehaltsabrechnung) which should display a breakdown of your salary, taxes and social contributions.
- What is a Gehaltsrechner or Brutto Netto Rechner?
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A Gehaltsrechner is the German word for a Salary or Tax Calculator. If you do speak German,
the Federal Ministry of Finance has an official "Berechnung der Lohnsteuer"
(A calculator for Wage Tax) that provides a lot of options.
Brutto Netto Rechner simply translates to Gross Salary Calculator. - Can you explain how the calculator works?
- Yes, you can find a guide on this: Salary Calculation in Germany explained
- Can I claim some of the tax back in a tax return?
- That is possible, check our tax refund calculator.
- Is this tool accurate?
- As much as we aim to be accurate, some of the factors used to calculate cannot be a 100% match to you as this varies from person to person(example: Health Insurance provider). Please contact a Tax Consultant for accurate information .