Free Tool · 2026
Brutto-Netto-Rechner 2026
See your net take-home pay from your gross salary — German income tax, Soli, church tax and all four social insurances for 2026.
Rates verified: 1 January 2026
Your Details
Steuerklasse (tax class)
Single / separated
Adds +0.6 % to the care insurance contribution (employee-only).
Your Monthly Net Pay
Net monthly
2.622,17 €
Net annual
31.466,00 €
Deductions breakdown
· This is an estimate. Compare with your Lohnabrechnung.
How German gross→net works in 2026
Your employer withholds four social-insurance contributions and up to three taxes directly from your gross salary every month.
The four social insurances
Each contribution is split roughly 50/50 between you and your employer. Your share: Krankenversicherung (health) 8.75 %, Pflegeversicherung (care) 1.8 % (+0.6 % if childless and over 23), Rentenversicherung (pension) 9.3 %, Arbeitslosenversicherung (unemployment) 1.3 %. All four are capped at contribution ceilings (Beitragsbemessungsgrenze): KV/PV at €5,812.50/mo, RV/ALV at €8,450/mo.
Income tax, Soli and church tax
Income tax follows the §32a EStG 2026 progressive tariff (Grundfreibetrag €12,348). The solidarity surcharge (Soli) is 5.5 % of income tax but is €0 for most employees below the 2026 Freigrenze. Church tax is optional — 8 % in Bavaria and Baden-Württemberg, 9 % in all other states.
How taxable income (zvE) is derived
The Vorsorgepauschale (pension + health/care deductions), the €1,230 Arbeitnehmer-Pauschbetrag and the €36 Sonderausgaben-Pauschbetrag are subtracted from your gross annual income before tax is applied. Steuerklasse II additionally deducts the €4,260 Entlastungsbetrag für Alleinerziehende. Steuerklasse III uses the Splittingtarif (half-rate doubled).
Sources (2026 figures)
- GKV-Spitzenverband — Rechengrößen der Sozialversicherung 2026 (contribution ceilings + rates)
- § 32a EStG 2026 — income-tax tariff (gesetze-im-internet.de)
- § 39b EStG — Steuerklasse V/VI withholding procedure
- Bundesministerium der Finanzen — Grundfreibetrag 2026 (€12,348)
Frequently asked questions
How accurate is this calculator?▾
It uses the exact §32a EStG 2026 tariff for Steuerklassen I–IV and the official social-insurance rates from GKV-Spitzenverband. Steuerklasse V/VI uses the §39b approximation formula. It does not model Kinderfreibeträge, individual Freibeträge, or edge cases at very low incomes. Always compare with your actual Lohnabrechnung.
What is Steuerklasse and which one applies to me?▾
Steuerklasse (tax class) determines how your employer withholds income tax. Class I: single or separated. Class II: single parent. Class III: married, higher earner. Class IV: married, equal earners. Class V: married, lower earner. Class VI: second job. Married couples typically choose III+V or IV+IV.
What is the Soli (solidarity surcharge)?▾
Since 2021 the Soli is €0 for most employees. It only applies if your annual income tax exceeds approximately €20,700 (single) or €41,400 (class III). Very high earners pay 5.5 % of their income tax as Soli.
Does my employer also pay social insurance?▾
Yes. Your employer pays roughly the same social-insurance amount as you (with the exception of the childless surcharge and the Zusatzbeitrag, which vary). Your gross salary on your contract does not include the employer share — it is an additional cost on top.