Net Salary Calculator 2026 (Germany)
Work out your estimated 2026 take-home pay in Germany — by tax class (Steuerklasse I–VI), federal state (Bundesland), children, church tax and your health-insurance top-up. The income tax follows the official German payroll algorithm (PAP 2026).
How take-home pay is calculated
Income tax is computed with the official German payroll algorithm (PAP 2026) from the Federal Ministry of Finance — including the statutory Vorsorgepauschale, the employee lump-sum allowance (€1,230) and the 2026 income-tax tariff (basic allowance €12,348). The tax class drives the method: class III uses spousal splitting (factor 2); classes V/VI use the official special tariff.
Social contributions are also deducted from gross (employee share only, up to the 2026 ceilings — €69,750 for health/care, €101,400 for pension/unemployment): pension 9.3%, unemployment 1.3%, health 7.3% plus half your top-up contribution, long-term care 1.8%.
Long-term care has modifiers: +0.6pp if you are childless and 23+; −0.25pp per child from the 2nd to the 5th child (max −1.0pp). In Saxony employees pay 0.5pp more (2.3% instead of 1.8%).
The solidarity surcharge (5.5% of income tax) only applies above an exemption limit and phases in via an 11.9% transition zone; tax class III doubles the limit. Church tax is 9% of income tax (8% in Bavaria and Baden-Württemberg). Child allowances reduce only the base for the surcharge and church tax, not the monthly income tax.
Frequently asked questions
- Which tax class should I pick?
- Single employees are class I, single parents class II. Married couples usually pick III/V (one earns considerably more) or IV/IV (similar incomes). Class VI is for a second job. The tax class only changes the monthly withholding — your final tax is settled in the annual return.
- Why does the result differ from my payslip?
- Income tax here is computed with the official PAP 2026 — to the cent. Differences come from the factor method (class IV), a different health top-up contribution, private health insurance, allowances on your tax card, the old-age relief amount or benefits in kind, none of which are modeled here.
- Long-term care with or without children — what changes?
- Childless employees aged 23+ pay a 0.6pp surcharge. With children, the contribution drops by 0.25pp from the 2nd child onwards (up to the 5th, max −1.0pp). In Saxony the employee share is 0.5pp higher overall.
- What is the basic tax allowance in 2026?
- The basic allowance (Grundfreibetrag) is €12,348 in 2026. No income tax is due up to this amount of taxable income.
As of (tax year 2026) · last verified: 2026-06
Sources: BMF: Programmablaufplan Lohnsteuer 2026, § 32a EStG (Einkommensteuertarif)
Calculation logic editorially reviewed by the Nomado24 team. Not tax advice.