Net Salary Calculator 2026 – Germany
From a gross salary of €3,500, €2,347.67 is left as net salary in 2026: social contributions are €740.25 (21.15% of gross) and wage tax is €412.08 (tax class I, no church tax). The same role costs the employer €4,240.25. 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
What is the net salary from €3,500 gross in 2026?
In tax class I without church tax, €2,347.67 net. Social contributions are €740.25 (21.15% of gross) and wage tax is €412.08. The employer's total cost is €4,240.25.
What is the net salary from €3,000 gross in 2026?
In tax class I without church tax, €2,067.08 net. Social contributions are €634.50 (21.15% of gross) and wage tax is €298.42. The employer's total cost is €3,634.50.
What is the net salary from €5,000 gross in 2026?
In tax class I without church tax, €3,149.08 net. Social contributions are €1,057.50 (21.15% of gross) and wage tax is €793.42. The employer's total cost is €6,057.50.
What percentage of gross salary is deducted for contributions and tax?
About 28.3% at €2,410 gross (roughly the minimum wage full-time), rising to 41.3% at €8,000 gross. Social contributions stay close to 21.15% of gross below the contribution ceilings; the progressive wage tax drives the total higher at higher incomes.
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.
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Last updated: 17 July 2026