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🎁 Bonus / Sonderzahlung Net Calculator

Work out how much of a one-off bonus, 13th-month salary or Weihnachtsgeld is left after tax in Germany for 2026. Enter your regular salary and the bonus to see the net, using the official §39b difference method. Updated 2026 rates.

Advanced options — private insurance (PKV), child allowances, age
⚠️ Guidance only. Wage tax on the bonus uses the official §39b Abs. 3 difference method on top of your regular salary and follows the 2026 Programmablaufplan. Private insurance (PKV), child allowances (Kinderfreibeträge) and age are set under Advanced options. Social security on the one-off payment is applied up to the annual contribution ceiling; the special March rule (Märzklausel) for early-year bonuses is not modelled. Figures are estimates — for payroll-exact amounts consult your employer or a Steuerberater.

How a bonus is taxed in Germany (2026)

A one-off payment — an annual bonus, 13th-month salary, Weihnachtsgeld or Urlaubsgeld — counts as a sonstiger Bezug. It is not taxed at a flat rate. Instead, your employer uses the difference method from §39b Abs. 3 EStG:

  1. Work out the wage tax on your projected annual salary without the bonus.
  2. Work out the wage tax on your annual salary plus the bonus.
  3. The difference is the wage tax withheld on the bonus.

Because the bonus stacks on top of your normal income, that difference reflects your marginal tax rate, which is why a big slice is withheld up front. The solidarity surcharge and church tax follow the same difference.

Social security on a bonus

A one-off payment is also subject to pension, unemployment, health and long-term care contributions — but only up to the annual contribution ceiling. If your regular pay already reaches the ceiling for a branch, the bonus is contribution-free for that branch; otherwise contributions apply to the part of the bonus that still fits under the annual limit. This makes bonuses for higher earners noticeably more "net-efficient".

You may get some back

The wage tax on a bonus is only a prepayment. If your total income for the year lands in a lower average bracket than the withholding assumed, you recover the difference through your annual tax return.

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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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