Gross-to-Net Calculator Germany

Gross salary is your pay before deductions. After income tax, solidarity surcharge, church tax (if applicable), and social insurance contributions are subtracted, the remaining amount is your net salary – the sum actually deposited into your account.

Germany has six tax classes. Singles get class I, single parents entitled to the relief amount class II. Married couples choose between III/V, IV/IV and IV/IV with factor (§ 39f EStG). Class VI applies to every additional job. Wage tax is much higher in V and VI: at 4,000 euros gross (childless, statutory health insurance) it is 524.50 euros a month in class I, 944.91 euros in V and 989.25 euros in VI.

Yes — all tax rates, allowances and contribution ceilings reflect 2026: basic allowance €12,348, top tax rate 42 % from €69,879, Soli exemption €20,350 (€40,700 in tax class III), tax class V/VI thresholds €14,071 / €34,939 / €222,260. Wage tax follows the 2026 program flow chart of the German Federal Ministry of Finance (BMF); legal texts from gesetze-im-internet.de.

The Vorsorgepauschale lets your employer allow for your social security contributions when withholding wage tax (§ 39b(2) sentence 5 no. 3 EStG): pension insurance 9.3 %, health insurance at the reduced rate of 7.0 % plus half the additional contribution, and long-term care insurance including the childless surcharge or the reductions from the second child. Since 2026 unemployment insurance counts as well – but only as long as health, care and unemployment insurance together stay within 1,900 euros a year, so in practice only on small wages. The old minimum lump sum (12 % of pay, capped at 1,900 or 3,000 euros) no longer exists; privately insured employees use their basic premiums minus the employer subsidy. Example, 4,000 euros gross, childless: 4,464 + 4,056 + 1,152 = 9,672 euros. With one child (care insurance 1.8 %) it is 9,384 euros, so the wage tax rises from 524.50 to 531.83 euros a month.