Tax rate changes, new calculators and site improvements. We update Calk24.de whenever tax rates change, new laws take effect or we ship new features. All values are sourced from official German government data — see our Read methodology.
New defaults based on ECB interest rate statistics for August 2026: overdraft rate 9.46 % on average (default 9.5 %), instalment loans 8.99 % effective (default 9.0 %), fixed deposits up to 1 year 2.28 % (default 2.3 %). Overnight money 0.5 %, fixed deposits of 1–2 years 2.6 % and over 2 years 2.7 % are unchanged. Inflation calculator: Destatis expects an inflation rate of 3.3 % for September 2026. Worked examples in the overdraft calculator recalculated.
Fix
Interest, loan, health and date calculators corrected: overnight money, leasing, overdraft, age, carbon footprint and more
Overnight money: compound interest and the saver's allowance per year instead of simple interest over the whole term. Interest calculator with a simple-interest mode, compound interest with a comparison, savings calculator with deposits at the start or end of the month, savings-goal calculator with the time needed. Leasing: the comparison with financing now accounts for the vehicle's value at the end. Overdraft: average rate 9.4 % and instalment loan 8.6 % according to the Bundesbank. Loan calculator with amortising and bullet loans, bond calculator with accrued interest, inflation according to Destatis (2025: 2.2 %). Ideal weight: Creff formula corrected with age. Calorie and BMR examples recalculated, warning when the target is below the BMR. Hourly wage with 52/12 weeks per month and a minimum-wage notice. Age and day calculators: no more one-day shift, reference date, date ± days. Buy or rent: purchase costs by federal state, month-by-month simulation. Carbon footprint: grid mix 0.344 kg/kWh (UBA 2025), household size, average 9.8 t.
Fix
Loan, savings and work calculators corrected: effective APR, annuity, fixed-deposit tax, pregnancy week and more
Instalment loan: the effective APR is now calculated under the Price Indication Ordinance (5.9% borrowing rate = 6.06% effective instead of 5.90%). Annuity calculator: a true monthly annuity instead of the annual annuity ÷ 12. Home financing: land transfer tax, notary, land register and broker are now included in the loan. Fixed deposit: saver's allowance per year instead of once for the whole term, rates at ECB level. ETF savings plan: advance lump sum and effective monthly rate. Buy-to-let: return on equity after interest, depreciation and tax. Building savings with the housing premium. Pay rise and part-time: real 2026 net pay instead of a flat estimate. Holiday entitlement with start/leaving dates under Sections 4 and 5 BUrlG. Due date and pregnancy week: completed weeks + days (36+2 = week 37), no more one-day shift. Clock change: countdown always from today. Blood alcohol: absorption deficit, 0.3‰ threshold. School holidays: missing bridge days added. Electricity costs: 37 ct/kWh, EEG surcharge removed.
Fix
Maintenance for several children incl. shortfall cases, church-tax cap, housing-benefit allowances and more fixes
Child maintenance and the maintenance calculator now handle up to four children under the Düsseldorfer Tabelle 2026: with the Bedarfskontrollbetrag, shortfall distribution (note C) and the full child benefit deducted for adult children. Church tax: cap per federal state and denomination (e.g. 3% of taxable income in Berlin). Housing benefit: allowances for severely disabled people and single parents (Section 17 WoGG). Child supplement: children's income (e.g. advance maintenance) and the 36% additional need for one child under 7. Basic income support: allowance for basic-pension periods (Section 82a SGB XII), heating costs no longer counted twice. Pension calculator: tax with flat-rate allowances and health/care insurance deduction. Payment in lieu of leave exactly per 13 weeks (Section 11 BUrlG). Car loan: the balloon payment now bears interest. PayPal: fees for EU, international and micropayments corrected. Currency converter with ECB reference rates. Forward loan with forward premium. Mean and statistics read decimal commas correctly.
Fix
Nine calculators corrected: care level, sick pay, injury benefit, widow's pension, child maintenance and more
Care level: modules are now rated on five levels up to "most severe impairment" (Annex 2 SGB XI) – previously "severe" already scored the full points, often giving too high a care level. Sick pay: paid for at most 72 weeks, because the 6 weeks of continued pay count towards the 78 weeks; deductions 12.4%. Injury benefit: only pension and unemployment insurance are deducted (10.6%), capped at the maximum annual earnings. Widow's pension: own income is entered gross and reduced by the flat-rate deductions (Section 18b SGB IV); age limit 2026: 46 years 6 months. Child maintenance: for adult children the full child benefit is deducted. Benefit in kind: 50 € exemption limit, social contributions by contribution ceilings, 2026 official values (4.57 € per meal). Sunrise: on the days the clocks change, times were off by one hour. Medication: dose per day or per single dose. Deadlines: the weekend note names the right day. Examples and texts also updated for income tax, church tax, lawyer fees, minimum wage (14.60 € from 2027), rent deposit and public holidays.
Fix
Court costs, transition benefit and pension start corrected
The court costs calculator deducted only one fee for a settlement (3.0 → 2.0). In fact the fee is reduced to 1.0 at first instance (No. 1211 KV GKG) and to 2.0 on appeal (No. 1222); for a dispute value of €15,000 that is €344 instead of €688. The dunning procedure now applies the minimum fee of €38. The transition benefit calculator used 80% of gross pay without capping it at net pay (Section 66 SGB IX) – for €3,000 gross and €2,050 net it showed €1,632 instead of €1,394 a month; it now also asks for net pay. The pension start calculator showed the month in which the age limit is reached, but the pension only starts on the 1st of the following month (Section 99 SGB VI) – unless you were born on the 1st of a month. It now asks for your day of birth.
Fix
Child supplement, housing benefit, early repayment and inheritance tax now follow the law
The child supplement is now calculated as the family benefits office does: only income above the parents' own needs (standard rate plus their share of the rent) reduces it at 45 % — before, it came out far too low. The housing benefit calculator now uses the rent level, maximum amounts, heating cost relief and climate component. The early repayment fee is capped at 1 % only for instalment loans, not for mortgages. Inheritance and gift tax include the hardship relief under Section 19(3) ErbStG, a certificate of inheritance via a notary costs 1.0 instead of 2.0 fees, and in dental hardship cases the insurer pays at most the full standard care. Also updated: 7 % VAT on restaurant meals since 2026, nursing-home co-payments (EUR 3,364 in the first year) and several worked examples.
Fix
Garnishment, disability pension and litigation cost calculators now follow the law exactly
The garnishment calculator now uses the scale in Section 850c ZPO (7/10 down to 1/10 of the excess, base amount €1,587.40, €332.83 from the second dependent) and matches the official 2026 garnishment table to the cent; previously it showed too little as attachable at €2,500 net without dependents. The disability pension calculator now counts the supplementary period for pensions starting in 2026 up to age 66 and 3 months (Section 253a SGB VI) instead of 67. The litigation cost calculator uses the GKG and RVG fee tables in force since 1 June 2025. Also corrected: care relief amount €131, declining-balance depreciation up to 30 %, child benefit €3,108 a year, real estate transfer tax in Saxony (5.5 %) and Thuringia (5.0 %), 2026 contribution ceilings in the English, Turkish and Russian versions.
Fix
Pension taxation calculator: tax now after allowances and health/long-term care insurance
The pension taxation calculator used to apply income tax to the full taxable share of the pension, which overstated the tax considerably. It now first deducts the income-related expenses allowance (102 €), the special expenses allowance (36 €) and your contributions to pensioners' health and long-term care insurance (8.75 % and 3.6 %, childless 4.2 %), and lists each deduction. The net pension now also accounts for these contributions. Example: a pension of 1,800 € a month starting in 2025, with children: income tax 479 € a year instead of 1,091 €, net pension 1,537.78 € a month. The worked example in the guide uses the same figures.
Fix
Corrected worked examples: advance lump sum (Vorabpauschale) and pension taxation
The advance lump sum example quoted the current base rate of 3.20 % but still calculated with the 2024 rate of 2.29 %. For a fund worth 50,000 €, the base yield is 1,120.00 € (previously 801.50 €) and the tax in the example 74.91 € instead of 16.10 €. Source: BMF letter of 13 January 2026. The pension taxation example (pension start 2025) now shows the correct taxable share of 83.5 % instead of 84 %. Anyone retiring in 2026 pays tax on 84 %. Also corrected: the average supplementary health insurance contribution for 2026 is 2.9 % (previously shown as 2.5 %).
Fix
Unemployment benefit and short-time work calculators now follow the Federal Employment Agency method
Both calculators used to deduct flat tax rates per tax class. They now use the statutory flat-rate net pay under § 153 SGB III: a 20% social security lump sum, wage tax under the 2026 program flow chart and the solidarity surcharge, without church tax. The short-time work allowance now matches the official 2026 table of the Federal Employment Agency (target and actual pay rounded to €20, every table value checked); example: €3,500 target and €1,750 actual gross pay in tax class I give €617.10 instead of €680.19 before. Unemployment benefit is calculated per calendar day like the agency does (monthly gross × 12 / 365, capped at the contribution ceiling, 30 days a month) and the calculation is shown step by step: at €3,000 gross in tax class I it is €1,246.80 a month instead of €1,123.20 before, in tax class V €1,048.20 instead of €1,008.00.
Fix
Wage tax and gross-to-net calculators: tax classes V/VI, solidarity surcharge in class III and the 2026 Vorsorgepauschale per the law
Both calculators now determine wage tax under § 39b EStG and the 2026 program flow chart of the Federal Ministry of Finance; the results match the official BMF calculator. Tax classes V and VI use the statutory differential method: at €4,000 gross the monthly wage tax is €955.00 in class V and €999.33 in class VI (previously €686.60 and €1,197.25 in the wage tax calculator, €531.83 and €532.75 in the gross-to-net calculator). Class VI no longer gets the employee and special-expenses lump sums. In class III the solidarity surcharge only starts above €40,700 of annual wage tax, and child allowances now reduce the solidarity surcharge and church tax (new input in the wage tax calculator). The Vorsorgepauschale follows the 2026 rules: long-term care insurance with the childless surcharge or child reductions and the Saxony rate, unemployment insurance only up to €1,900 together with health and care insurance, and no minimum lump sum any more. Privately insured employees can enter their basic premium in the gross-to-net calculator; their share after the employer subsidy is deducted. Example: €4,000 gross, tax class I, childless – €524.50 wage tax, €2,605.50 net.
Data update 2026
Outdated figures corrected in explanations: property transfer tax, company cars, long-term care, health insurance, maintenance
Property transfer tax: Saxony has charged 5.5 % since 2023 (not 3.5 %), Thuringia 5.0 % since 2024 (not 6.5 %); the list of states is now complete. Company cars: the 0.25 % rule for electric cars applies up to a gross list price of 100,000 € (acquired from 1 July 2025), no longer 70,000 €. Long-term care: care allowance 347/599/800/990 €, relief amount 131 €, nursing-home benefits 805 to 2,096 €, joint annual budget for substitute and short-term care 3,539 €. Health insurance: contribution ceiling 5,812.50 €, compulsory insurance threshold 77,400 €, minimum assessment base for voluntary members 1,318.33 €, long-term care insurance 3.6 % (4.2 % if childless), sick pay capped at 135.63 € per day. Pension insurance: the contribution ceiling is 8,450 € a month nationwide; the pointless East/West option in the calculator has been removed. Child maintenance: 2026 minimum maintenance 486 to 698 €. Dentures: hardship limit 1,582 € (gross, single person). Also: three-phase current at 400 V / 16 A is about 11,085 W, not 6,400 W.
Fix
Tax calculators corrected: capital gains tax with church tax, tax classes III/V, tax advisor fees under the StBVV
Capital gains tax calculator: with church tax, the tax is now calculated under Section 32d(1) EStG (income ÷ 4.09 at 9%); the total burden rises to about 28.00% instead of wrongly falling below 26.375%. Tax class calculator: tax class V is calculated under Section 39b EStG, tax class III gets the solidarity surcharge threshold for couples, and each combination shows the expected back payment or refund against the annual tax. Tax advisor fee calculators (private and business): fees follow the official StBVV tables A, B and C with the statutory object values; with €60,000 of income an income tax return costs €489.65 net instead of €206.50. The business calculator asks for the balance sheet total for the annual accounts and no longer charges advance VAT returns twice when bookkeeping is included. Tax optimisation calculator: extraordinary burdens only count above the reasonable burden. Real estate transfer tax calculator: Bremen at 5.5% (since July 2025) instead of 5.0%. Depreciation calculator: labels aligned with 30% or 3 times the straight-line rate.
Fix
Abitur grade truncated instead of rounded, grade bands fixed in the IHK, BMI and body fat calculators
The Abitur grade calculator truncates the average grade after the first decimal place, as the official procedure does: an average of 12 points gives 1.6, not 1.7. The IHK grade calculator showed grade 6 "failed" for percentages between two grade bands (e.g. 73 of 80 points = 91.25 %); it now shows grade 2. Similar gaps existed in the BMI calculator (a BMI of 24.95 was classed as obese) and the body fat calculator (13.5 % for men classed as obese). The BMI and hours calculators now show an example result as soon as they open. The hours calculator now explains what it actually computes, the time span between two clock times, and refers to the hourly wage calculator for pay. For many calculators, generic FAQs that did not fit (such as electricity prices on the gas calculator) were replaced with questions specific to the calculator. The child benefit example now uses 3 × 259 € = 777 € and the 2026 child allowance of 9,756 €.
Fix
Body fat calculator fixed, orphan's pension and week 1/2026 examples updated
The body fat calculator fed centimetres into the Navy formula, which expects inches; results were 6.5 percentage points too high for men and 26.5 for women. Also corrected: the orphan's pension example (pension value 42.52 € since 1 July 2026, including the supplement under Section 78 SGB VI) and the dates of week 1 of 2026 (29 December 2025 to 4 January 2026).
Fix
Amounts with thousands separators are read correctly
The amount fields of the VAT, health insurance contribution, voluntary health insurance, medical costs, tip, dental cost, currency and shrinkflation calculators now read “48,000” and the German “48.000” as 48,000 €; until now both were calculated as 48 €. The pocket calculator on the English pages now uses a decimal point.
Fix
Base rate 1.52 %, three calculators working again, corrected examples
The base rate under Section 247 BGB has been 1.52 % since 1 July 2026 (previously 1.27 %). The default interest calculator now uses 6.52 % for consumers and 10.52 % between businesses. The length and shoe size converters and the overtime calculator had shipped without their input form and work fully again. The commuter allowance calculator now shows as tax savings only the part above the 1,230 € employee lump sum, which you get anyway (previously it counted the full allowance). Also corrected: worked examples for the solidarity surcharge (2026 tariff), citizen's benefit (called Grundsicherungsgeld since 1 July 2026; 12 % single-parent supplement for one child aged 7 or over), parental allowance (175,000 € income limit for couples and single parents since April 2025), child maintenance (Düsseldorf Table 2026) and property tax (Cologne rate 475 %).
Fix
Fine calculator: no driving ban at 26–30 km/h over in town or 31–40 km/h outside town
For 26–30 km/h over the limit in town and 31–40 km/h over outside town, the fine calculator showed a 1-month driving ban. Under the fine catalogue (BKatV, table 1c) neither case carries a standard driving ban: it stays at 180 € or 200 € and 1 point. A ban only applies here if you are caught at least 26 km/h over again within a year of a final fine for at least 26 km/h (Section 4(2) BKatV). The calculator now points this out separately. Also corrected: points only start at 21 km/h over, not 16 km/h. Source: BKatV, annex table 1c (gesetze-im-internet.de).
Fix
BAföG calculator: parental income now assessed the way the BAföG office does it
Until now the BAföG calculator subtracted the parental allowances directly from gross income and then counted a flat 46.5 %. As a result, BAföG came out far too low. It now follows the law (Sections 21 and 25 BAföG): the employee lump sum, the estimated income tax and the 22.3 % social-security allowance are deducted from the parents' gross income. Of the remainder above the allowance, 50 % is counted, 5 percentage points less for each sibling not in eligible education. Siblings at university or in training share the parental contribution. Example: married parents earning 5,000 € gross a month together now give 590 € BAföG instead of 0 €, a single parent earning 3,000 € gives 860 € instead of 383 €. Assets above the allowance are now also spread correctly over 12 months (previously 6). Source: Sections 11, 21, 25, 30 BAföG.
Fix
BAföG calculator: mini-job up to €603 no longer counted
The BAföG calculator subtracted the €389 allowance directly from gross earnings. The correct order is: first the income-related expenses allowance (€1,230 a year) and the 22.3 % social-security allowance come off the gross amount, then the €389. As a result, a mini-job up to the €603 mini-job limit is not counted at all. Until now the calculator cut BAföG by €214 a month in that case. At €800 gross, €153 is now counted (previously €411). The guide next to the calculator also now shows the parental allowances in force since 2024: €2,540 for married parents, €1,690 for single parents and €770 per sibling. The rate for students living with their parents is €671 including the health and care insurance supplement. Source: bafög.de (BMFTR).
Fix
Pension calculators: health/care deduction now shown as 12.35 %
The pension and reduced-earning-capacity calculators have been deducting the correct 12.35 % for health and long-term care insurance since the 2026 data update (7.3 % half the general rate + 1.45 % half the average supplementary contribution of 2.9 % + 3.6 % long-term care). The label and the worked examples, however, still quoted the old "approx. 11 %". Both have now been aligned and the examples recalculated: 1,687.62 € gross gives 1,479 € net (previously shown as 1,502 €), and the full reduced-earning-capacity pension 1,409 € instead of 1,430 €. Childless pensioners pay 12.95 %. Source: Deutsche Rentenversicherung, KVdR.
Data update 2026
Feed-in tariff reduced from 1 August 2026
The EEG feed-in tariffs fell by about 1 % on 1 August 2026 as scheduled: rooftop systems up to 10 kWp now receive 7.70 ct/kWh for partial feed-in (previously 7.78 ct/kWh) and 12.22 ct/kWh for full feed-in (previously 12.34 ct/kWh). The rates apply to systems commissioned between 1 August 2026 and 31 January 2027 and are then fixed for 20 years plus the year of commissioning; the next reduction follows on 1 February 2027. The photovoltaic calculator and its worked example use the new values. Source: Bundesnetzagentur.
Fix
Spousal maintenance: quota method replaces 3/7
The spousal maintenance calculator now uses the quota method: 45 % of the difference between the countable earned incomes instead of the former 3/7 (42.86 %). The basis is the Düsseldorfer Tabelle 2026 (part B I.1.b) and no. 15.2 of the Leitlinien NRW and the Süddeutsche Leitlinien — the employment incentive has been a uniform 1/10 instead of 1/7 nationwide since 1 January 2022. Example: an income difference of 2,300 € now yields 1,035 € instead of 986 € per month. Against a non-working payer (e.g. a pensioner) the rate is 50 %.
Data update 2026
Heating subsidy reduced from 21 July 2026
With the reform of the Federal Funding for Efficient Buildings (BEG-EM), from 21 July 2026 the maximum eligible costs for a heating replacement (first unit) fall from 30,000 € to 28,000 € and the climate-speed bonus from 20 % to 16 %. The base subsidy (30 %) and the income bonus remain; the maximum funding cap stays at 70 % (up to 80 % for low-income households). The climate bonus decreases by a further 4 percentage points every six months from 1 February 2027. The heat-pump calculator already uses the new values. Source: KfW (Heizungsförderung 458).
Data update 2026
Pensions rise on 1 July 2026: pension value 42.52 €
On 1 July 2026 the current pension value rises nationwide from 40.79 € to 42.52 € per earnings point (+4.24 %) — the annual pension adjustment under the Rentenwertbestimmungsverordnung 2026. All pension calculators (statutory, reduced-earning-capacity, widow’s and orphan’s pension) now use the new value, and the derived widow’s-pension allowances are updated too. Source: Deutsche Rentenversicherung.
Data update 2026
New attachment exemption limits from 1 July 2026
The annually adjusted attachment exemption limits (§ 850c ZPO) apply from 1 July 2026: the basic non-attachable amount rises to 1,589.99 € net per month, and the surcharge for the first maintenance dependant to 597.42 €. Income is only fully attachable above 4,866.30 €. The attachment calculator already uses the new values.
Fix
Gross-to-net calculator: more accurate income tax via the Vorsorgepauschale
The gross-to-net calculator now includes the Vorsorgepauschale in its income-tax (Lohnsteuer) calculation — the portion of your pension, health and long-term-care insurance contributions that reduces taxable income. Income tax is therefore calculated correctly (lower) and the net salary shown is more accurate — for a single employee on 4,000 € gross, roughly 250 € per month higher. The tax-class comparison calculator for couples now uses the same more accurate calculation.
Launch
Calk24 is now available on the App Store
Calk24 is now also available as a free app for iPhone and iPad — out now on the App Store. All calculators are included in the app and work offline. New values and calculators arrive automatically, without an app update. No sign-up — your calculation inputs stay on the device. You can find the download link in the footer.
Data update 2026
Electric vehicle tax exemption extended through 2030
Good news for EV buyers: the Eighth Act amending the Motor Vehicle Tax Act (December 2025) extended the motor vehicle tax exemption for pure electric cars from end of 2025 to end of 2030. EVs first registered by 31 December 2030 remain tax-free for 10 years (up to 31 December 2035 at the latest). Already reflected in our vehicle tax calculator.
Data update 2026
Minimum wage raised to €13.90/hour (effective 1 January 2026)
The statutory minimum wage rose to €13.90/hour on 1 January 2026 (previously €12.82). The mini-job (Minijob) earnings threshold also rose automatically to €603/month (previously €556). For a 40-hour week this works out to gross monthly pay of roughly €2,409. Our Minimum wage, Minijob and Midijob calculators are all updated.
Data update 2026
Tax thresholds 2026: Soli exemption and top tax rate raised
Key changes for 2026: The Soli (solidarity surcharge) exemption threshold is raised to €20,350 income tax for single assessment and €40,700 for joint assessment — meaning around 95 % of taxpayers no longer pay Soli at all. The top income tax rate of 42 % now kicks in from €69,879 taxable income (previously €68,481). Basic personal allowance: €12,348. Average statutory health insurance supplementary contribution (KV-Zusatzbeitrag) for 2026: 2.9 %.
Data update 2026
Care allowance (Pflegegeld): amounts since 2025 (+4.5 %) checked
Since 1 January 2025 the German statutory long-term care insurance pays higher Pflegegeld (care allowance) for home care by relatives: Level 2 = €347 (was €332), Level 3 = €599 (was €573), Level 4 = €800 (was €765), Level 5 = €990 (was €947). Level 1 still receives no Pflegegeld, but is entitled to a €131 monthly relief amount (Entlastungsbetrag). Both our Pflegegeld and Pflegegrad calculators are already updated.
New Calculator
22 new calculators: Income tax, mortgage, calories and more
New in our catalog: Income Tax Calculator, Income Tax Table, Loan (Consumer Credit) Calculator, Compound Interest Calculator, Home Financing Calculator, Mortgage Calculator, Amortization Calculator, Loan Terms Calculator, Inflation Calculator, PayPal Fees Calculator, Household Budget Calculator, Child Maintenance Calculator, Calorie Calculator, Percentage Calculator, Scientific Calculator, Random Number Generator, Days Between Dates Calculator, Date Calculator, Age Calculator, Time Calculator, Working Hours Calculator and Moon Calendar. Every calculator comes with a step-by-step guide and worked examples.
New Feature
Calk24.de now available in four languages
Calk24.de now speaks four languages: German, English, Turkish and Russian. This makes all 227 calculators accessible to the largest language groups in Germany. You can switch the language anytime in the top-right menu — all calculations still use the official German tax and social-security values.
Launch
Calk24.de launched — 227 free calculators for Germany
Calk24.de goes live: 227 free calculators in 15 categories — from gross-to-net and income tax to loans, BMI and commuter allowance, all the way to moon calendar and tip calculator. All calculations happen locally in your browser — your input never leaves your device. No registration, no ad trackers, no storage. Privacy-friendly under German law.
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