Net Salary Calculator 2026 – Germany
Enter your monthly gross salary in euros to see your net salary, social contributions, wage tax, solidarity surcharge and church tax under German 2026 rates (tax class I).
Net salary: €2,621.50
Net share: 65.5% · Total cost of employment: €4,846.00
| Employee | |
|---|---|
| Health insurance | €350.00 |
| Old-age pension insurance | €372.00 |
| Long-term care insurance (Pflege) | €72.00 |
| Unemployment insurance | €52.00 |
| Wage tax (Lohnsteuer) | €532.50 |
| Solidarity surcharge (Soli) | €0.00 |
| Net salary | €2,621.50 |
| Employer | |
|---|---|
| Health insurance | €350.00 |
| Old-age pension insurance | €372.00 |
| Long-term care insurance (Pflege) | €72.00 |
| Unemployment insurance | €52.00 |
| Total contributions | €846.00 |
| Total cost of employment | €4,846.00 |
This is an indicative calculation based on German 2026 rates for statutorily insured employees in tax class I outside Saxony; it uses the average supplementary health rate of 2.9%. The wage tax is approximated via the annual §32a EStG tariff – the official monthly calculation may differ by a few euros. Tax classes II–VI, child allowances and other reliefs are not covered. It is not a substitute for tax advice.
How net salary is calculated in Germany in 2026
Employee contributions are deducted from gross: pension insurance 9.3% and unemployment insurance 1.3% (both capped at €8,450 a month), health insurance 7.3% plus half of the insurer's supplementary rate (the 2026 average is 2.9%, i.e. 1.45%) and long-term care insurance 1.8% (both capped at €5,812.50 a month). Childless employees aged 23+ pay a 0.6% care surcharge. In total this is roughly 20.4% of gross.
The wage tax (Lohnsteuer) follows the annual §32a EStG tariff. The base is annual gross minus the paid insurance contributions (Vorsorgepauschale), the employee allowance of €1,230 and the special-expenses allowance of €36. The basic tax-free allowance (Grundfreibetrag) is €12,348 a year; above it the rate rises smoothly from 14% to 42% (from €69,878) and to 45% for income above €277,825. The calculator uses tax class I.
The 5.5% solidarity surcharge (Solidaritätszuschlag) only affects higher incomes: it is due only once the annual tax exceeds €20,350 (2026), with a transition zone of 11.9% of the excess. Church members additionally pay church tax of 8% (Bavaria and Baden-Württemberg) or 9% (other states) of the wage tax.
The employer pays the same social contributions as the employee (without the childless surcharge): pension 9.3%, health 7.3% + 1.45%, care 1.8% and unemployment 1.3%. At €4,000 gross the net salary in class I is €2,621.50 and the total cost of employment €4,846. The minimum wage is €13.90 an hour from 1 January 2026, roughly €2,410 a month full-time.
Examples: gross vs. net salary 2026
| Gross salary | Net salary |
|---|---|
| €2,410.00 | €1,727.36 |
| €3,000.00 | €2,067.08 |
| €3,500.00 | €2,347.67 |
| €4,000.00 | €2,621.50 |
| €5,000.00 | €3,149.08 |
| €8,000.00 | €4,697.10 |
Frequently asked questions
How high are employee social contributions in Germany in 2026?
Roughly 20.4% of gross: pension 9.3%, health 7.3% + half the supplementary rate (1.45% on average), care 1.8% (2.4% for childless employees aged 23+) and unemployment 1.3%. Ceilings: €5,812.50 a month for health and care, €8,450 for pension and unemployment.
What is the net salary from €4,000 gross in 2026?
In tax class I without church tax roughly €2,621.50 a month: contributions of €846, wage tax of €532.50 and no solidarity surcharge.
What is a tax class (Steuerklasse) and which one does the calculator use?
Germany has six tax classes based on marital status. The calculator uses class I (single, divorced or widowed), which applies to most employees without a spouse. Married couples using the III/V or IV/IV combinations may see a different monthly tax.
Who pays the solidarity surcharge in 2026?
Only employees whose annual income tax exceeds €20,350 – in tax class I that corresponds to a gross salary from roughly €7,700 a month. Above the threshold the surcharge phases in (11.9% of the excess) up to the full 5.5% of the tax.
What is the German minimum wage in 2026 and what is it net?
From 1 January 2026 the minimum wage is €13.90 an hour, roughly €2,410 a month full-time. In tax class I that leaves about €1,727.36 net.
Related tools
Last updated: 17 July 2026