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💶 Brutto-Netto Calculator — Steuerklasse I (Tax Class 1)

Net pay from gross for 2026 in Steuerklasse I — the standard class for single, divorced or widowed employees without children. Includes wage tax (Lohnsteuer), solidarity surcharge, church tax and the full social-security split. Updated 2026 rates.

Class I — Single / Divorced / Widowed
Other tax classes: SK 1 · SK 2 · SK 3 · SK 4 · SK 5 · SK 6 · All classes
Advanced options — private insurance (PKV), child allowances, age
⚠️ 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 Steuerklasse I works in 2026

Steuerklasse I is the default tax class for most employees in Germany: people who are single, divorced, permanently separated or widowed (after the year of bereavement), and who are not single parents. It applies the full basic personal allowance (Grundfreibetrag, €12,348 for 2026) but no spouse-splitting and no single-parent relief.

Who is in Class I?

You are normally in Class I if you have one job and none of the special situations apply — no marriage, no registered partnership, no dependent child living with you as a single parent. If you take a second job, that second job is taxed in Steuerklasse VI, while your main job stays in Class I.

What's deducted

From your gross we subtract the Vorsorgepauschale to find your taxable wage, apply the 2026 income-tax tariff (§32a EStG), add the solidarity surcharge where it applies and church tax if you are a member, then subtract your employee social-security shares: pension 9.3%, unemployment 1.3%, health 7.3% + half your Zusatzbeitrag, and long-term care 1.8% (2.4% if you are childless and 23+).

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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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