Gross to net salary for Germany 2026: income tax, solidarity surcharge, church tax and social contributions, plus the two numbers most calculators hide: your marginal rate and what a raise is really worth.
1Gross salary
€
Your gross salary before any deductions. Switch between annual and monthly input; the amount converts automatically.
2Tax profile
Tax class (Steuerklasse)
Class I: single, divorced or widowed, without the single-parent relief.
Church tax
3Insurance and children
%
Your insurer's individual add-on rate. Published average for 2026: 2.9 %. You pay half, your employer pays the other half.
Children under 25
Sets the care-insurance rate: no children means a 0.6 % surcharge (from age 23); from the second to the fifth child the rate drops by 0.25 % each.
As registered on your ELStAM, in steps of 0.5 per child. During the year it only lowers solidarity surcharge and church tax, not the wage tax itself.
Your net salary 2026
2,694.75 €
net per month · 32,337 € net per year
How your gross splits64.7 %
NetTaxes 13.6 %Social contributions 21.8 %
Gross salary4,166.67 €
Wage tax (Lohnsteuer)−565.67 €
Solidarity surcharge0.00 €
Pension insurance (9.3 %)−387.50 €
Unemployment insurance (1.3 %)−54.17 €
Health insurance−364.58 €
Care insurance−100.00 €
Net salary2,694.75 €
Effective deduction rate35.3 %
Marginal rate (next 1,000 €)46.8 %
Marginal and effective rate across salaries
Marginal rateEffective rate
60 %
45 %
30 %
15 %
0 %
Your salary
030k60k90k120k
A 1,000 € raise is worth 533 € net to you. The other 46.8 % goes to taxes and contributions. That marginal rate is also what every euro of deductible retirement savings gives back.
Assumes statutory health insurance, 2026 rates, no individual allowances, and age 23+ for the childless care surcharge. Monthly values are the annual result divided by twelve; your payslip may differ by a few cents.