German net pay (Netto) equals Brutto minus Lohnsteuer (under §32a EStG), Solidaritätszuschlag (5.5% above €20,350 tax), Kirchensteuer if applicable (8% or 9%), and four social-insurance lines (Renten- + Kranken- + Pflege- + Arbeitslosenversicherung). All 6 Steuerklassen are supported. This calculator runs the full 2026 math.
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III + V are paired; IV is the default for newly married couples.
Calendar year 2026. Tariff per §32a EStG 2026. Average Zusatzbeitrag 2.9% used for GKV.
Germany taxes worldwide income on a calendar year
basis. Unlike most countries, Germany doesn't use flat brackets — the
tariff under §32a EStG is a piecewise polynomial, so
the marginal rate rises smoothly from 14% to 42% across two
progression zones.
The 5 tariff zones for 2026
Zone
Taxable income (zvE)
Rate
1 — Grundfreibetrag
€0 – €12,348
0%
2 — Progressionszone
€12,349 – €17,799
14% → ~24%
3 — Progressionszone
€17,800 – €69,878
~24% → 42%
4 — Spitzensteuersatz
€69,879 – €277,825
42%
5 — Reichensteuer
€277,826 +
45%
Steuerklassen — 6 tax classes
Steuerklassen control how Lohnsteuer is withheld monthly (not your
ultimate tax bill — that's reconciled when you file). Choose:
I — single, divorced, or widowed without children
II — single parent (extra €4,260 Entlastungsbetrag)
III + V — married, large income disparity (higher earner III, lower V)
IV — married, similar incomes (default after marriage)
VI — second job (no personal allowance, max withholding)
Annual tax owed is the same regardless of class — Steuerklasse only
affects monthly cash flow.
Solidaritätszuschlag (Soli)
Originally introduced in 1991 to fund reunification, the 5.5%
surcharge on income tax is now only paid by ~10% of
taxpayers. For 2026, Soli applies only if your income tax
exceeds €20,350 (single) or €40,700 (joint). There's
a relief zone above the threshold where Soli ramps up gradually to
the full 5.5%.
Kirchensteuer (church tax)
If you're a registered member of a recognised church (mainly
Catholic or Protestant), you pay a surcharge of 8%
(Bavaria, Baden-Württemberg) or 9% (other 14
Bundesländer) on your income tax. To stop paying, file a
Kirchenaustritt at your local Amtsgericht or Standesamt.
Sozialversicherung (social insurance) 2026
Four mandatory branches, all roughly split 50/50 between employee
and employer:
Branch
Total rate
Employee
Cap (yr)
Rentenversicherung (pension)
18.6%
9.3%
€101,400
Krankenversicherung (health) — base + avg Zusatz
~17.5%
~8.75%
€69,750
Pflegeversicherung (long-term care)
3.6% (+0.6% childless ≥23)
1.8%
€69,750
Arbeitslosenversicherung (unemployment)
2.6%
1.3%
€101,400
Cap = Beitragsbemessungsgrenze (contribution assessment ceiling).
Income above each cap doesn't add contributions. Caps are uniform
East/West since 2025.
Privately insured (PKV) employees skip GKV — the employer typically
reimburses up to half the PKV premium (Arbeitgeberzuschuss).
Mehrwertsteuer (VAT)
Standard rate 19% on most goods and services.
Reduced rate 7% on staple food, books, newspapers,
hotels, and public transport. Restaurant meals reverted from 7%
pandemic relief back to 19% on 1 Jan 2024.
Calculator provided for estimation only and does not constitute tax
advice. For exact figures, consult a Steuerberater (tax advisor) or
the BMF online calculator at bmf-steuerrechner.de.
How German net pay scales with Brutto
Brutto / yr
Steuerklasse I, Berlin, no church
Steuerklasse III, Berlin, no church
€30,000
~€21,800
~€24,400
€45,000
~€30,800
~€33,900
€60,000
~€38,100
~€42,600
€80,000
~€48,300
~€54,100
€100,000
~€58,400
~€65,800
€150,000
~€84,700
~€92,100
Indicative figures using 2026 rates, average 2.9% Zusatzbeitrag, no church tax, not childless. Steuerklasse III assumes the partner has no income (Splittingtarif).
Germany uses a polynomial tariff (§32a EStG), not flat brackets. Grundfreibetrag €12,348 (0%). Marginal rate rises smoothly from 14% to 42% between €12,349 and €69,878. From €69,879 to €277,825 it's flat 42% (Spitzensteuersatz). Above €277,825 it's 45% (Reichensteuer).
What are the 6 Steuerklassen and which one am I in?
I — single, divorced, widowed (no kids). II — single parent (extra €4,260 Entlastungsbetrag). III + V — married, large income gap (III for higher earner). IV — married, similar incomes (default). VI — second job (no allowance, max withholding). Your annual tax is the same in any class — Steuerklasse only changes monthly cash flow.
Do I pay Solidaritätszuschlag in 2026?
Probably not. Soli (5.5% of income tax) is only due if your income tax exceeds €20,350 (single) or €40,700 (joint). That corresponds to a single-filer gross of roughly €87,000+. Above the threshold there's a Milderungszone where Soli ramps up gradually to the full 5.5%. About 90% of German taxpayers pay €0 Soli.
What is Kirchensteuer and can I opt out?
Church tax — 8% of your income tax in Bavaria and Baden-Württemberg, 9% in the other 14 Bundesländer. Only paid by registered members of recognised churches (mainly Catholic and Protestant). To stop paying, file a Kirchenaustritt at your local Amtsgericht or Standesamt (the procedure varies by Bundesland — sometimes there's a small admin fee).
What is the Beitragsbemessungsgrenze (cap)?
Two caps for 2026: €69,750/yr for KV + PV (health + care), €101,400/yr for RV + AV (pension + unemployment). Income above each cap doesn't add more contributions — high earners often pay relatively LESS as a percentage. Both caps are uniform across East and West Germany since 2025.
Why is health insurance so expensive in Germany?
Statutory health insurance (GKV) base rate is 14.6%, plus each Krankenkasse charges a Zusatzbeitrag (additional contribution) — averaging 2.9% in 2026. Total = 17.5%, split evenly between you and your employer. That's 8.75% out of every gross euro up to the €69,750 cap. Private health insurance (PKV) is available above ~€73k salary but has its own trade-offs.
How much super (pension) is paid in?
Rentenversicherung is 18.6% of gross salary up to €101,400 cap. Half (9.3%) comes from your paycheck, half from your employer. This funds the public pension. Many Germans also have a Riester-Rente, Betriebsrente (occupational), or private Rürup-Rente on top — not modeled in this calculator.
How accurate is this calculator?
It uses official 2026 figures: §32a EStG tariff coefficients, Beitragsbemessungsgrenzen, average GKV Zusatzbeitrag (2.9%), and 8%/9% church tax rates. It models the Werbungskostenpauschale (€1,230) and Sonderausgabenpauschbetrag (€36) as standard deductions and approximates the Vorsorgepauschale via actual SI contributions. For exact figures, use bmf-steuerrechner.de or consult a Steuerberater.