German Salary & Tax Calculator (Brutto Netto)

When you receive a salary in Germany, several deductions are automatically taken before you receive your net pay (Nettolohn). Understanding these deductions helps you plan your finances and ensures there are no surprises when you receive your first payslip.

Income tax (Lohnsteuer) is calculated using a progressive system defined in §32a of the German Income Tax Act (EStG). In 2026, the first €12,348 of your annual income is tax-free (Grundfreibetrag). Above this threshold, rates start at 14% and progressively increase to 42% for income over €69,878, with a top rate of 45% for income exceeding €277,825.

Social contributions are shared equally between you and your employer. As an employee, you pay 9.3% for pension insurance (up to the contribution ceiling of €8,450/month), approximately 8.75% for health insurance (7.3% base + average 2.9% additional contribution, split 50/50), 1.3% for unemployment insurance, and 1.8–2.4% for long-term care insurance depending on your age and number of children under 25.

Church tax only applies if you are a registered member of a tax-collecting religious organisation. The rate is 8% of your income tax in Bavaria and Baden-Württemberg, and 9% in all other federal states. You can avoid this tax by officially leaving your religious organisation (Kirchenaustritt).

The solidarity surcharge (Solidaritätszuschlag) was largely abolished in 2021. You only pay it if your annual income tax exceeds €20,350 (2026), and even then there is a gradual phase-in zone before the full 5.5% rate applies.

Your tax class sets how much Lohnsteuer is withheld each month: compare classes with the tax class calculator. For a small side job, the Minijob calculator applies different rules, and public vs private health insurance explains where your health insurance contribution goes.

Sources: §32a and §39b EStG, §243 SGB V (gesetze-im-internet.de); the BMF Lohnsteuer-Handbuch; figures cross-checked against bmf-steuerrechner.de, the BMF's own reference calculator.