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Mahdi Barzkar
Owner and insurance broker authorised under section 34d(1) of the German Trade Regulation Act · Register number D-H3YB-K7WLO-18.
Salary & tax · 2026 figures
Gross to net salary calculator 2026
How much of your gross salary do you keep? The calculator works out wage tax (Lohnsteuer), solidarity surcharge (Solidaritätszuschlag), church tax (Kirchensteuer) and your social security contributions under the 2026 rules.
Result
- Net salary
- Gross salary
- Wage tax
- Solidarity surcharge
- Church tax
- Total taxes
- Health insurance
- Long-term care insurance
- Pension insurance
- Unemployment insurance
- Total social security
- Employer's social security contributions
- Cost to the employer (excluding levies)
- Net as a share of gross
Mini-job up to €603 a month: your employer pays flat-rate contributions and usually the flat-rate wage tax. You only pay your own pension insurance share of 3.6% unless you apply for an exemption.
Transition zone (Übergangsbereich, €603.01 to €2,000): your social security contributions are calculated on a reduced base, but your pension entitlements are still based on your full salary.
The results are non-binding estimates for guidance only and do not replace tax, legal or investment advice. What counts are your payslip, your tax assessment (Steuerbescheid) and the terms of your contracts.
How the gross to net calculator works
It is based on the programme flowchart for the automated calculation of wage tax in 2026 (Programmablaufplan), published by the Federal Ministry of Finance on 12 November 2025, with the 2026 income tax scale and a basic tax-free allowance (Grundfreibetrag) of €12,348.
From annual gross pay, the calculator deducts the employee lump sum (Arbeitnehmer-Pauschbetrag, €1,230), the special expenses lump sum (€36), in tax class II the relief for single parents (€4,260), and the provision allowance (Vorsorgepauschale). Since 2026 the provision allowance has also included a portion for unemployment insurance; the minimum provision allowance has been abolished.
Child allowances do not reduce wage tax, only the solidarity surcharge and church tax. Child benefit (Kindergeld) is not included.
- Contribution assessment ceiling (Beitragsbemessungsgrenze) for health and long-term care insurance: €5,812.50 a month
- Contribution assessment ceiling for pension and unemployment insurance: €8,450 a month
- Health insurance: 14.6% plus the additional contribution (average 2.9%), split equally between employee and employer
- Long-term care insurance: 3.6%, employee share 1.8% (2.3% in Saxony); surcharge for childless people aged 23 and over: 0.6%; reduction of 0.25% per child under 25 from the second child
- Pension insurance: 18.6% (9.3% each); unemployment insurance: 2.6% (1.3% each)
- Solidarity surcharge: 5.5%, only once annual wage tax exceeds €20,350 (tax class III: €40,700), with a phase-in zone
- Church tax: 8% of wage tax in Bavaria and Baden-Württemberg, 9% elsewhere
What the calculator does not cover
Wage tax is an advance payment. Your actual income tax is only determined by your tax return, which can take into account higher work-related expenses (Werbungskosten), for example.
- Allowances registered in your wage tax deduction details and the factor method (Faktorverfahren) in tax class IV
- One-off payments such as holiday pay and Christmas bonuses, and benefits in kind such as a company car
- Occupational pension payments (Versorgungsbezüge), the old-age relief amount (Altersentlastungsbetrag) and employees not subject to pension insurance, such as civil servants (Beamte)
- The employer levies U1, U2 and the insolvency benefit levy, and employer contributions for mini-jobs and midi-jobs
Frequently asked questions
Which tax class am I in?
Single people are in tax class I, single parents entitled to the relief for single parents in II. Married couples choose IV/IV or, if their incomes differ widely, III/V. Tax class VI applies to a second job.
Why does my payslip show a different amount?
Usually because of your health fund's individual additional contribution, registered allowances, one-off payments or benefits in kind. Rounding in payroll software can also account for a few cents.
What is the child allowance count?
Your wage tax deduction details usually show 0.5 per child if both parents share the allowance, or 1.0, for example for parents who are assessed jointly. It only affects the solidarity surcharge and church tax.
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