🇩🇪 Brutto-Netto-Rechner: (Gross to Net)

Calculate your German net salary from gross using the 2026 tax formula and social insurance rates.

€
ESTIMATED NET ANNUAL SALARY
€0
€0/month
Income Tax
€0
Solidarity Surcharge
€0
Church Tax
€0
Social Insurance
€0

How This Brutto-Netto-Rechner Works

This calculator estimates your net (take-home) salary from your gross annual salary using Germany's actual 2026 progressive income tax formula (§32a EStG), the solidarity surcharge, optional church tax, and the four mandatory social insurance contributions (pension, health, unemployment, and long-term care).

The 2026 Income Tax Formula (§32a EStG)

zvE ≤ €12,348: ESt = 0
€12,349–€17,799: y = (zvE−12,348)/10,000; ESt = (914.51y + 1,400)y
€17,800–€69,878: z = (zvE−17,799)/10,000; ESt = (173.10z + 2,397)z + 1,034.87
€69,879–€277,825: ESt = 0.42 × zvE − 11,135.63
€277,826+: ESt = 0.45 × zvE − 19,470.38

Married couples filing jointly benefit from the Splittingverfahren: the tax is calculated on half of the combined taxable income, then doubled, which generally lowers the total tax bill when one spouse earns significantly more than the other.

Social Insurance Contributions (2026)

Alongside income tax, employees pay roughly half of Germany's social insurance contributions (the employer pays the other half): 9.3% for statutory pension insurance, about 8.75% for health insurance (7.3% base rate plus the current average supplementary contribution), 1.3% for unemployment insurance, and 1.8% for long-term care insurance (plus an extra 0.6 percentage points if you're childless and 23 or older). Pension and unemployment contributions are capped at a €96,600 annual ceiling, while health and care contributions are capped at €66,150.

Important Limitations

This tool estimates the annual assessment tax, which closely approximates real payroll withholding for Steuerklasse I (single) and joint married filing, but doesn't model every one of Germany's six Steuerklassen (III/V splits for dual-income married couples, for example, withhold tax very differently month to month even though the annual result is similar). It also simplifies the solidarity surcharge's gradual phase-in ("Milderungszone") as a hard threshold. For a definitive payroll figure, check your official Lohnsteuerbescheinigung or consult a Steuerberater (tax advisor).

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❓ Frequently Asked Questions

What is the Grundfreibetrag for 2026?
The 2026 basic tax-free allowance (Grundfreibetrag) is €12,348 — income up to this amount is not subject to income tax.
Does everyone pay the solidarity surcharge?
No. Since a 2021 reform, most taxpayers are exempt. This calculator applies the 5.5% surcharge only once your calculated income tax exceeds roughly €20,350 (single) or €40,700 (married, joint), which covers the great majority of typical wage earners with €0 solidarity surcharge.
How does Ehegattensplitting (marriage splitting) reduce tax?
For married couples filing jointly, tax is calculated as if each spouse earned exactly half the combined income, then the result is doubled. Because Germany's tax rate is progressive, this generally reduces the couple's total tax compared to taxing the higher earner's full income directly — especially when there's a large income gap between spouses.
Is church tax mandatory?
No. Church tax (Kirchensteuer) only applies if you're officially registered as a member of a tax-collecting religious community (mainly Catholic, Protestant, or Jewish communities in Germany). You can select "No church tax" if this doesn't apply to you.
Why is there a contribution ceiling on social insurance?
Pension, unemployment, health, and care insurance contributions are only charged on income up to a set annual ceiling (Beitragsbemessungsgrenze) — €96,600 for pension/unemployment and €66,150 for health/care in 2026. Income above these ceilings isn't subject to further social insurance deductions, though it's still subject to income tax.
Why might my actual payslip differ from this estimate?
Actual monthly Lohnsteuer withholding uses your assigned Steuerklasse and monthly withholding tables, which can differ slightly from this calculator's annual-assessment approach, and your health insurer's exact supplementary contribution rate may differ from the average rate used here.

🏆 About This Tool — Accuracy & Trust

🔒 Data Privacy: All calculations run entirely within your browser using JavaScript. Nothing you enter here is ever transmitted to our servers, stored, sold, or shared.

📐 Accuracy Note: This tool uses standard, widely published formulas and guidelines. Results are estimates for informational purposes; for financial, medical, or engineering decisions, consult a licensed professional.

📅 Last Updated: September 2026.