RechnerpediaHow to use the calculator
- Choose whether you enter a monthly or an annual amount, then enter your regular gross salary (Bruttolohn).
- Take your tax class (Steuerklasse), child allowances (Kinderfreibeträge) and church tax status from your latest payslip. Your employer receives these details electronically from the tax office (ELStAM) once you have registered your address and your tax ID (Steuer-ID).
- For long-term care insurance, enter how many children you have, how many of them are under 25, and your year of birth.
- Enter the additional contribution (Zusatzbeitrag) of your health insurer. If you do not know it, keep the official 2026 average of 2.9%.
Changing an input marks the old result as outdated until you recalculate. “Copy result” gives you a plain-text summary, for example for an email to a recruiter; “Print” produces a clean page you can also save as a PDF.
A worked example
An employee in North Rhine-Westphalia, born 1990, without children, not a church member, tax class I, earns €3,500.00 gross a month. Their health insurer charges the average additional contribution of 2.9%.
| Item | Amount | Basis |
|---|---|---|
| Wage tax (Lohnsteuer) | €405.50 | official 2026 program |
| Solidarity surcharge | €0.00 | below the exemption limit |
| Health insurance | €306.25 | 8.75% of €3,500.00 |
| Long-term care insurance | €84.00 | 2.4% (1.8% plus 0.6% surcharge for the childless) |
| Pension insurance | €325.50 | 9.3% |
| Unemployment insurance | €45.50 | 1.3% |
| Net pay | €2,333.25 |
If the same person paid church tax, €36.49 would be added and the net pay would be €2,296.76. In tax class III the same gross salary would leave €2,628.59 net, because the spouse’s basic allowance is used as well.
What the result means
The coloured bar shows where your gross salary goes: black is what reaches your bank account, red is taxes and gold is your social security contributions. Below it, the deductions are listed in the same order as on a German payslip (Gehaltsabrechnung), with the German terms in brackets so you can match them line by line.
Taxes
Wage tax (Lohnsteuer) is an advance payment on your income tax. Your employer projects your monthly pay to a full year, deducts lump sums and a provision for your insurance contributions, and applies the 2026 income tax scale. Up to the basic allowance of €12,348 a year no income tax is due. If too much was withheld over the year, you get the difference back through a tax return.
The solidarity surcharge (Solidaritätszuschlag) is 5.5% of the wage tax, but it only applies once the annual wage tax exceeds €20,350 (double in tax class III). Most employees therefore no longer pay it.
Church tax (Kirchensteuer) is 8% in Bavaria and Baden-Württemberg and 9% in all other states. It only applies if you are registered as a member of a church that levies it, mainly the Catholic and Protestant churches. Many newcomers are surprised by it: if you stated a religion such as “rk” or “ev” when registering your address (Anmeldung), you are liable.
Social security
You and your employer generally split the contributions half and half. Your share in 2026:
- Health insurance (Krankenversicherung): 7.3% plus half of your insurer’s additional contribution
- Long-term care insurance (Pflegeversicherung): 1.8%; 2.4% if you are 23 or older and have no children; 0.25 percentage points less for each child under 25 from the second child; 0.5 percentage points more in Saxony
- Pension insurance (Rentenversicherung): 9.3%
- Unemployment insurance (Arbeitslosenversicherung): 1.3%
Contributions stop at the contribution ceiling (Beitragsbemessungsgrenze): in 2026 that is €5,812.50 a month for health and care insurance and €8,450 a month for pension and unemployment insurance, the same everywhere in Germany. Pay above these amounts is contribution-free, which is why the net share rises for high salaries.
Net pay table for typical salaries
The tables show guide values with this calculator’s standard assumptions. For your own situation, use the calculator above.
| Gross | Class I | Class III | Class IV | Class V |
|---|---|---|---|---|
| €1,000.00 | €876.38 | €876.38 | €876.38 | €781.22 |
| €1,500.00 | €1,211.43 | €1,220.68 | €1,211.43 | €1,067.85 |
| €2,000.00 | €1,476.84 | €1,565.00 | €1,476.84 | €1,267.00 |
| €2,500.00 | €1,768.92 | €1,956.25 | €1,768.92 | €1,490.59 |
| €3,000.00 | €2,054.42 | €2,312.17 | €2,054.42 | €1,721.84 |
| €3,500.00 | €2,333.25 | €2,628.59 | €2,333.25 | €1,959.42 |
| €4,000.00 | €2,605.50 | €2,928.17 | €2,605.50 | €2,185.09 |
| €4,500.00 | €2,871.09 | €3,221.09 | €2,871.09 | €2,408.67 |
| €5,000.00 | €3,130.09 | €3,510.67 | €3,130.09 | €2,632.17 |
| €6,000.00 | €3,641.58 | €4,095.25 | €3,641.58 | €3,091.66 |
| €7,500.00 | €4,437.08 | €5,041.75 | €4,437.08 | €3,801.86 |
| Annual gross | Annual net | Net per month (÷ 12) | Total deductions |
|---|---|---|---|
| €30,000.00 | €21,227.00 | €1,768.92 | €8,773.00 |
| €40,000.00 | €26,893.00 | €2,241.08 | €13,107.00 |
| €50,000.00 | €32,337.00 | €2,694.75 | €17,663.00 |
| €60,000.00 | €37,561.00 | €3,130.08 | €22,439.00 |
| €70,000.00 | €42,582.87 | €3,548.57 | €27,417.13 |
| €80,000.00 | €48,048.87 | €4,004.07 | €31,951.13 |
| €100,000.00 | €58,030.01 | €4,835.83 | €41,969.99 |
Without children, net pay in tax class IV is the same as in class I. Differences only arise from child allowances or from the single parent relief in class II.
Tips for people new to Germany
- Job offers quote gross annual salaries. “€60,000” in a contract means gross per year. Use the “Year” option above to see what that means per month.
- Your first payslip may use tax class VI. If your employer does not yet have your tax ID, wage tax is withheld at the highest rate. The excess is refunded through your tax return once your data is correct.
- Private health insurance changes everything. Above a certain income you can choose private insurance; this calculator only covers statutory insurance.
- Thirteenth salary and bonuses are taxed separately as one-off payments and are not included here.
Assumptions and limits
The calculator covers regular wage tax withholding for employees with statutory health insurance. It assumes compulsory pension and unemployment insurance and no allowances registered with the tax office. The surcharge for the childless is applied if you turn at least 23 in 2026; people who turn 23 during the year only pay it from the month after their birthday.
Church tax is calculated without the caps or minimum amounts some churches apply. Differences of a few cents against your payslip can come from rounding individual contribution shares. Your final tax for the year is only set by the income tax assessment.
Frequently asked questions
How much is €3,000 gross in net pay?
In 2026 you keep €2,054.42 net in tax class I and €2,312.17 in tax class III, both without children, without church tax, in North Rhine-Westphalia with a 2.9% additional contribution. Church tax, children or a different additional contribution change the figure; enter your own details above.
What is the net pay for €60,000 a year in Germany?
With €60,000 gross a year in tax class I you keep about €37,561.00 net a year, or €3,130.08 a month (no children, no church tax, NRW). Married people in class III keep more each month; the annual tax is settled in the tax return.
How much do I keep on a Midijob of €1,500 gross?
In 2026 you keep €1,211.43 net on €1,500 gross in tax class I (no children, no church tax, NRW). Between €603.01 and €2,000 your social security contributions are reduced in the transition zone; wage tax is unchanged. The Midijob calculator shows the details.
Which tax class am I in?
Single, divorced and widowed people are in class I, single parents with the relief in class II. Married couples and registered partners have IV/IV or III/V. Class VI applies to every second and further job. Your class is printed on your payslip. Which combination suits a couple better is shown by the tax class calculator.
Why is my payslip different from the result?
Common reasons are one-off payments, benefits in kind such as a company car, supplements, a company pension paid through salary conversion, an allowance registered with the tax office or a different additional contribution. Also check whether the number of children for care insurance is right: it is a different item from the child allowances.
Do I pay church tax as a foreigner?
Only if you are registered as a member of a church that levies church tax. That status comes from what you stated when you registered your address. If you are not a member, select “No”; if you left the church, the change has to be registered with the local authority.
Do I still have to pay the solidarity surcharge?
Only on high incomes. Since 2021 there has been an exemption limit; in 2026 it is €20,350 of wage tax a year, €40,700 in tax class III. Above that the surcharge rises gradually until it reaches the full 5.5% of wage tax.
Does the calculator work for 2027?
No. It uses the values in force in 2026. At the time of writing only a draft of the 2027 wage tax program was available. Once the 2027 values are officially published we will add them as a separate year.