Germany salary calculator 2026: gross to net
How much of your gross salary reaches your bank account in Germany: wage tax by the official method and the 2026 social contributions.
Net salary per month
€2,054.42
from €3,000.00 gross: €945.58 deductions
- Taxes €293.08
- Social contributions €652.50
- 68.5% of gross stays with you
Of a gross salary of €3,000.00 a month, about €2,054.42 is left net (tax class 1): €293.08 goes to the tax office and €652.50 to social insurance.
Over a year that is about €24,653.04 net on €36,000.00 gross, without vacation and Christmas pay. Of this, €293.08 is deducted as wage tax.
Where the gross salary goes
- Net€2,05468%
- Taxes€29310%
- Pension insurance€2799%
- Health insurance€2639%
- Long-term care insurance€722%
- Unemployment insurance€391%
I’m not an accountant or a financial advisor. This is an estimate, for information only. Check with a professional before you decide.
Show the detailsHide the details
| Gross salary | €3,000.00 | |
|---|---|---|
| − | Wage tax (Lohnsteuer)Tax class 1 | €293.08 |
| − | Pension insurance (Rentenversicherung)9.3% of €3,000.00 | €279.00 |
| − | Unemployment insurance (Arbeitslosenversicherung)1.3% of €3,000.00 | €39.00 |
| − | Health insurance (Krankenversicherung)8.75% (7.3% plus half of 2.9%) of €3,000.00 | €262.50 |
| − | Long-term care insurance (Pflegeversicherung)2.4%, with the surcharge for childless people of €3,000.00 | €72.00 |
| = | Net salary | €2,054.42 |
How it works
- First the social contributions the employee pays; the employer pays the other half: pension insurance 9.3%, unemployment insurance 1.3%, health insurance 7.3% plus half of the additional contribution, long-term care insurance 1.8%. People without children pay 0.6 percentage points more for long-term care from the age of 23; parents pay 0.25 points less per child from the second to the fifth; in Saxony the employee pays 2.3%. Pension and unemployment insurance apply up to €8,450 a month, health and long-term care insurance up to €5,812.50.
- The wage tax is calculated with the 2026 program flow chart of the Federal Ministry of Finance, the same one employers’ payroll software uses: from the annualised salary the taxable income is determined (employee allowance, special-expenses allowance, provision allowance, depending on the tax class the relief amount and the basic allowance of €12,348), the tariff of EStG § 32a is applied and the amount is spread over the month. On top come the solidarity surcharge (only above an exemption limit) and church tax: 8% of the wage tax in Baden-Württemberg and Bavaria, otherwise 9%, in both cases after child allowances.
- Net salary = gross salary − wage tax − solidarity surcharge − church tax − pension insurance − unemployment insurance − health insurance − long-term care insurance. Between €603.01 and €2,000 the transition range applies: the employee pays reduced contributions that reach the normal rate only at €2,000.
Worked example
€3,000 gross, tax class 1, no children, 35 years old, no church tax, additional contribution 2.9%: pension insurance €279.00 (9.3%); unemployment insurance €39.00 (1.3%); health insurance €262.50 (8.75%); long-term care insurance €72.00 (2.4%, with the surcharge for childless people); wage tax €293.08. Net: 3,000.00 − 652.50 − 293.08 = €2,054.42, €24,653.04 a year.
Sources
- Federal Ministry of Finance: program flow charts for the wage tax deduction 2026 (wage and income tax calculator; machine-readable plan as XML) (in German)
- Federal Ministry of Finance: calculation of the wage tax 2026, the calculator used for comparison (in German)
- GKV-Spitzenverband: 2026 figures and limits in insurance and contribution law (in German)
- German Pension Insurance: transition range, calculation and bearing of contributions (as of 2026) (in German)
- SGB IV § 20: raising of funds, transition range — gesetze-im-internet.de (in German)
- SGB XI § 55: contribution rate of the long-term care insurance, surcharge for childless people, reduction for children under 25 (in German)
- EStG § 38b: wage tax classes, number of child allowances (in German)
- EStG § 32a: income tax tariff (in German)
- EStG § 46: assessment of employees (tax class 5 or 6) (in German)
Text checked on October 5, 2026
Good to know
- Wage tax is only an advance payment: your final income tax is set in the tax assessment after your tax return. With work expenses, special expenses or extraordinary burdens, money can come back.
- The calculator is for people in the statutory health insurance and for the regular salary. Not included are private health insurance, vacation and Christmas pay (other payments are taxed differently), allowances on the wage tax card, the factor method, company pension schemes, capital-forming benefits and benefits in kind.
- Contributions are rounded to the cent; your payslip may differ by a few cents. The calculator assumes you are in the statutory pension and unemployment insurance and do not receive an old-age pension; for civil servants, the self-employed, students, trainees and employees aged 65 and over, other rules apply.
- The tax class only decides how much wage tax is withheld each month, not your final tax. With the combination of classes 3 and 5 the difference is evened out only in the tax return, which is then compulsory (EStG § 46).
- If the additional contribution of your health insurer differs from the 2.9% average, enter it above: you pay half of it.
Frequently asked questions
How much net is left of €3,000 gross in Germany?
In tax class 1, without children and church tax and with an additional contribution of 2.9%, it is €2,054.42: €293.08 goes as wage tax and €652.50 into social insurance. With children you pay less long-term care insurance, and with church tax a little more tax.
Which tax class is the best?
There is no best one for everybody. Singles are in class 1, single parents in class 2. Married couples choose 4 and 4 or 3 and 5: with the combination 3 and 5 the higher earner gets more net each month and the other less, and the tax is evened out only in the tax return, which is then compulsory. Try the classes above.
Who pays the social contributions, the employer or me?
Both, mostly half and half: pension insurance 9.3% and 9.3%, unemployment insurance 1.3% and 1.3%, health insurance 7.3% plus half of the additional contribution each, long-term care insurance 1.8% and 1.8%. People without children from 23 pay 0.6 points more for long-term care alone; in Saxony the employee pays 2.3% and the employer 1.3%. The employer’s half is not in your net pay.
Why do social contributions stop rising above a certain salary?
There are contribution ceilings: in 2026 you pay pension and unemployment insurance only on the first €8,450 a month, health and long-term care insurance only on the first €5,812.50 (GKV-Spitzenverband). Above that only the wage tax keeps growing.
What changes in the transition range (midi-job)?
Between €603.01 and €2,000 a month employees pay reduced contributions: they start near zero at €603.01 and reach the normal rate at €2,000. The pension is still calculated from the full salary (German Pension Insurance). Up to €603 it is a mini-job, which this calculator does not cover.
Next step
- The calculatorGermany: parental allowance (Elterngeld) calculator
- The calculatorGermany: maternity protection calculator