Pension Taxation Calculator Germany
How much tax is due on your German pension? Taxable share by start year (2026: 84%), tax-free allowance, health and care contributions, tax and net pension.
Monthly: €1,500.00
Taxation share
84.0%
Taxable portion
€15,120.00
Pension tax allowance
€2,880.00
Tax calculation
Monthly gross pension
€1,500.00
Monthly net pension
€1,309.83
Estimate for a statutory pension as the only income (2026 basic tariff, without church tax). The lump-sum allowances for income-related and special expenses are deducted, as are your contributions to pensioners' health and long-term care insurance (with the average supplementary contribution). The taxation share applies for life from the year the pension begins; 2026: 84.0%, from 2058: 100%. Without guarantee.
Note: These calculations are for informational purposes only and do not replace professional tax or financial advice. All information without guarantee.
FAQ
Frequently Asked Questions
How are pensions taxed in Germany?
The taxable portion of statutory pensions depends on the year retirement begins. For 2026 retirees, 84.0% is taxable. By 2058, 100% of the pension will be taxable.
Is there a basic tax-free allowance for pensioners?
Yes, the same basic tax-free allowance of 12,348 euros (2026) applies. In addition, the non-taxable portion of the pension (determined by the year of retirement) remains fixed for life.
How much tax do I pay on a pension of €1,500 per month?
If your pension starts in 2026, 84% of the gross pension is taxable: of an annual pension of €18,000, that is €15,120, while €2,880 remains tax-free as the pension allowance (Rentenfreibetrag). Without other income, the 2026 basic tariff results in around €458 income tax per year. The calculator makes no further deductions; in the tax return, the €102 lump sum for income-related expenses, the €36 special expenses lump sum and above all your health and long-term care insurance contributions reduce taxable income, so the actual tax is usually considerably lower.
Guide
What is the Pension Taxation Calculator Germany?
The pension taxation calculator determines the taxable portion of your statutory pension. The taxation share depends on the year in which you began drawing your pension.
How does the Pension Taxation Calculator Germany work?
Enter the annual gross pension and the year retirement began. The calculator determines the taxable share and the tax-free portion. The tax-free amount is fixed in the first full year of retirement and remains constant. For the tax estimate, the calculator deducts the lump-sum allowances for income-related and special expenses as well as your health and long-term care insurance contributions.
Key Data and Facts
Taxable share: retirement start 2026: 84.0%. From 2058: 100%. Pension allowance fixed in the year following retirement. Basic allowance 2026: 12,348 euros.
Step-by-Step Guide
How to calculate pension taxation step by step: 1. Determine the annual gross pension: multiply your monthly gross pension by 12. The gross pension is stated in the DRV pension notice. 2. Determine the taxable portion: the portion depends on the year the pension started. Pension start in 2005 or earlier: 50 %. 2010: 60 %. 2015: 70 %. 2020: 80 %. 2026: 84.0%. From 2058: 100 %. 3. Calculate the pension allowance: annual gross pension x (100 % - taxable portion) = the tax-free part. This amount is fixed in the first full pension year and remains permanently the same. 4. Taxable income: gross pension minus the pension allowance minus the income-related expenses allowance (102 EUR) minus the special expenses allowance (36 EUR) minus your contributions to pensioners' health and long-term care insurance. 5. Calculate the tax: if the taxable income is below the basic allowance of 12,348 EUR, no tax is due. Example: pension start in 2025, monthly gross pension of 1,800 EUR. Annual gross pension: 21,600 EUR. Taxable portion (2025): 83.5%. Taxable share: 21,600 x 83.5% = 18,036 EUR. Pension allowance: 21,600 x 16.5 % = 3,564 EUR (permanently fixed). Deductions: income-related expenses allowance 102 EUR, special expenses allowance 36 EUR, health insurance 21,600 x 8.75 % (7.3 % + half the supplementary contribution, 1.45 %) = 1,890 EUR, long-term care insurance 21,600 x 3.6 % = 777.60 EUR (with children). Taxable income: 18,036 - 102 - 36 - 1,890 - 777.60 = 15,230.40 EUR. Income tax (2026 basic tariff): 479 EUR/year (approx. 40 EUR/month). Net pension: 21,600 - 1,890 - 777.60 - 479 = 18,453.40 EUR/year (1,537.78 EUR/month). Childless (long-term care 4.2 % = 907.20 EUR): income tax 454 EUR/year, net pension 1,529.07 EUR/month. Future pension increases will be taxed in full.
Calculation Example
Pension start 2025, gross pension 1,800 EUR/month (21,600 EUR/year), with children. Taxable portion 83.5%: 18,036 EUR taxable. Allowance: 3,564 EUR. Deductions: 102 EUR income-related expenses, 36 EUR special expenses, health insurance 1,890 EUR (8.75%), long-term care insurance 777.60 EUR (3.6%). Taxable income: 15,230.40 EUR. Income tax (2026 basic tariff): 479 EUR/year (approx. 40 EUR/month). Net pension: 18,453.40 EUR/year (1,537.78 EUR/month).
Sources
Official sources
Calculations are based on applicable German laws and official data:
- Einkommensteuergesetz (EStG) — gesetze-im-internet.de
- Bundesministerium der Finanzen (BMF)
- Statistisches Bundesamt (Destatis)
Full methodology at Methodology.
Reviewed by Konstantin Iakovlev · Last updated:
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