Germany salary netto calculator

2026 rules and calculation assumptions

• 2026 income tax tariff: basic tax-free allowance €12,348; progressive zones to €17,799 and €69,878; 42% zone to €277,825; 45% above.
• Employee pension insurance: 9.3% up to €101,400 annual gross wages.
• Employee unemployment insurance: 1.3% up to €101,400.
• Statutory health insurance: employee share of 7.3% general rate plus half the selected additional rate, capped at €69,750.
• Long-term care insurance: employee base share 1.8%; childless surcharge 0.6%; parental reductions apply for multiple children under 25. Saxony has a different employer/employee split.
• Solidarity surcharge: 5.5% of the relevant income-tax base above the applicable exemption threshold, subject to the statutory mitigation cap.

Tax classes I–VI mainly affect wage-tax withholding during the year; final annual income tax depends on the full household and tax-return circumstances. This tool uses an annualised simplified estimate: Class II applies the €4,260 single-parent relief; Class III uses the splitting tariff assuming no spouse income is entered; Classes V and VI use a simplified annual liability proxy and do not reproduce employer monthly withholding. Class IV is modelled like Class I for an individual income.

Health insurance set to “Private / not modelled” excludes health-insurance contributions and does not estimate private premiums or employer subsidies. The calculator uses annual salary bases and does not model monthly payroll rounding, special payments, children’s tax allowances, tax deductions, pension allowances, mini-jobs, midijobs, multiple employment, or individual exemptions.

SalarySach provides general educational estimates, not tax, legal, accounting or financial advice. This is not an official German payroll calculator. Confirm your actual net pay with a German payroll professional or tax adviser.