How do I calculate net salary from gross in Germany for 2026?

Your German net salary (Netto) is your gross (Brutto) minus wage tax (Lohnsteuer), solidarity surcharge (Soli), church tax if applicable, and your employee share of social security — pension (9.3%), unemployment (1.3%), health (7.3% plus half the Zusatzbeitrag) and long-term care (1.8%, or 2.4% if childless). The wage tax itself depends on your Steuerklasse and is reduced by the Vorsorgepauschale. Enter your gross and Steuerklasse above to see the exact 2026 split.

What are the 2026 social security contribution rates in Germany?

For 2026 the employee shares are: pension (Rentenversicherung) 9.3%, unemployment (Arbeitslosenversicherung) 1.3%, health (Krankenversicherung) 7.3% plus half the average Zusatzbeitrag of 2.9% (so about 8.75%), and long-term care (Pflegeversicherung) 1.8% — rising to 2.4% for childless employees aged 23+. Pension and unemployment are capped at €8,450/month; health and care at €5,812.50/month.

What is the Vorsorgepauschale and how did it change in 2026?

The Vorsorgepauschale is a lump-sum allowance for insurance contributions that reduces your taxable wage before Lohnsteuer is calculated. From 2026 it has four parts: pension, the new unemployment-insurance part, statutory health (at the reduced 7.0% rate plus half the Zusatzbeitrag) and long-term care — each capped at its contribution ceiling. The old minimum Vorsorgepauschale was abolished in 2026.

How much net is €4,000 gross per month in Germany in 2026?

For a single employee (Steuerklasse I) in North Rhine-Westphalia with no church tax and no children, €4,000 gross per month in 2026 leaves roughly €2,606 net after about €525 wage tax and around €870 of social security contributions. The exact figure depends on your Bundesland, church membership, children and health-insurance Zusatzbeitrag — use the calculator above for your situation.

💶 German Salary Calculator (Brutto-Netto)

Q: What is the difference between Steuerklasse III, IV and V?

Steuerklasse III, IV and V are for married couples and only change how Lohnsteuer is withheld during the year — your final tax is settled jointly in your tax return. Class III (higher earner) uses the favourable splitting tariff and withholds the least; Class V (lower earner) withholds the most; Class IV taxes each spouse like a single person. The III/V combination suits couples with very different incomes; IV/IV suits similar incomes.

Work out your German net pay (Netto) from gross (Brutto) for 2026 — wage tax (Lohnsteuer), solidarity surcharge, church tax and the full social-security split by Steuerklasse I–VI and Bundesland. Updated 2026 rates.

Gross Salary (Brutto)

Period

Tax Class (Steuerklasse)

Federal State (Bundesland)

Church Member (Kirchensteuer)

Children (for care insurance)

Health Insurance Zusatzbeitrag (%) — 2026 average 2.9%

Advanced options — private insurance (PKV), child allowances, age

Health Insurance

Child Allowances (Kinderfreibeträge) — for Soli & church tax

Age (care surcharge 23+, age relief 65+)

Statutory Pension Insurance (RV)

Statutory Unemployment Insurance (AV)

Monthly Tax Allowance (Freibetrag)

Deduction	Monthly	Yearly
Wage Tax (Lohnsteuer)	—	—
Solidarity Surcharge (Soli)	—	—
Church Tax (Kirchensteuer)	—	—
Pension (Rentenversicherung)	—	—
Unemployment (Arbeitslosenversicherung)	—	—
Health (Krankenversicherung)	—	—
Long-Term Care (Pflegeversicherung)	—	—
Total Deductions	—	—
Net Salary (Netto)	—	—

⚠️ Guidance only. Wage tax, solidarity surcharge and church tax follow the official 2026 Programmablaufplan (PAP) and match the Federal Ministry of Finance calculator to the cent. Statutory (GKV) or private (PKV) health insurance, child allowances (Kinderfreibeträge) for Soli/church tax, and your age are set under Advanced options; for PKV the “Krankenversicherung” line shows your entered contribution, you can mark pension or unemployment insurance as exempt (e.g. civil servants/Beamte), and you can add a monthly Freibetrag. It does not model Versorgungsbezüge, mid-year changes or other special cases. For payroll-exact figures consult your employer or a Steuerberater.

How German Brutto-Netto works in 2026

Your gross salary (Brutto) is reduced by two groups of deductions to arrive at your net pay (Netto): taxes (wage tax, solidarity surcharge and — if you are a church member — church tax) and social-security contributions (pension, unemployment, health and long-term care insurance). This calculator applies the official 2026 income-tax tariff (§32a EStG), the 2026 Vorsorgepauschale and the 2026 contribution rates and ceilings.

Steuerklassen (Tax Classes)

Class I — Single, divorced or widowed. The standard class for most employees, with the full basic allowance.
Class II — Single parents. Adds the Entlastungsbetrag für Alleinerziehende (€4,260) before tax.
Class III — Married higher earner, paired with a Class V spouse. Uses the favourable splitting tariff and withholds the least wage tax.
Class IV — Married couples with similar earnings; each spouse is taxed like a single person.
Class V — Married lower earner, paired with Class III. Withholds the most wage tax (no basic allowance applied).
Class VI — A second or additional job. No allowances; everything is taxed from the first euro.

Note: Steuerklassen only affect how much is withheld each month. Your final liability for a married couple is always settled jointly in the annual tax return, regardless of the III/IV/V split. Classes V and VI use the special §39b comparison procedure, computed here exactly per the official PAP.

2026 Social-Security Rates (Employee Share)

Pension (Rentenversicherung) 9.3% · Unemployment (Arbeitslosenversicherung) 1.3% · Health (Krankenversicherung) 7.3% + half your Zusatzbeitrag (2026 average 2.9%) · Long-term care (Pflegeversicherung) 1.8%, plus a 0.6% surcharge if you are childless and aged 23+, or a 0.25-point discount per child for the 2nd–5th child. Contributions are capped at the 2026 ceilings: €8,450/month for pension & unemployment, €5,812.50/month for health & care. Saxony (Sachsen) splits the care contribution differently (employee 2.3%).

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Important Note: This tool is intended to provide estimates and should not be used as a substitute for professional advice. Information generated by these calculators may be incomplete and does not account for all individual circumstances. Always seek the counsel of a certified expert (such as a financial advisor, healthcare provider, or licensed engineer) before taking action based on these results.

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