Gross to net 2026
Salary Calculator 2026: Gross to Net
Enter your gross pay and read off the net — income tax, solidarity surcharge, church tax and every social contribution follow along in the browser. Plus the way back from a target net to the gross it takes, and two comparisons: offer against offer, employment against self-employment.
Amount per month, excluding bonuses
What the calculator does
Gross → net and back
Calculate in both directions, per month or per year.
Official tax formulas
Oriented on the BZSt payroll tax procedure for 2025 and 2026.
Every deduction itemised
Income tax, solidarity surcharge, church tax and all social insurance, plus the employer's share.
Statutory or private
Statutory cover with your own additional rate, or a private premium including the employer subsidy.
Two job offers
Effective hourly rate instead of headline gross — weekly hours and vacation count.
Employed vs. self-employed
With utilisation, business expenses and the hourly rate it would take to break even.
Salary examples 2026
Berlin, no church tax, statutory health insurance (14.6% + 2.5% additional rate), children only where noted.
| Scenario | Class | Gross | Net | Deductions |
|---|---|---|---|---|
| Single, full-time | I | €3,500 | €2,333 | 33% |
| Married, sole earner | III | €3,500 | €2,628 | 25% |
| Single parent, 1 child | II | €3,500 | €2,449 | 30% |
| Part-time | I | €1,200 | €1,013 | 16% |
The 6 tax classes in Germany
Single, divorced, widowed
No children, standard rate
Single parent
With child in household, tax relief applied
Married, higher earner
Sole earner or partner in class V, lowest deductions
Married, similar income
Both partners earn roughly the same
Married, lower earner
Partner is in class III, highest deductions
Second job
For additional employment, no allowances
Social insurance contributions 2026
| Insurance | Total rate | Your share |
|---|---|---|
| Pension insuranceSplit equally between employer and employee | 18.6% | 9.3% |
| Health insuranceAdditional rate averages 2.9% in 2026 | 14.6% + additional rate | 7.3% + half the additional rate |
| Care insurance+0.6% surcharge if childless, except Saxony | 3.6% | 1.8% |
| Unemployment insuranceSplit equally between employer and employee | 2.6% | 1.3% |
How to keep more net
Switch tax class
Married couples can switch from IV/IV to III/V once per year for more monthly net income.
Claim tax allowances
Apply for allowances at the Finanzamt for commuting costs, childcare, or extraordinary expenses.
Compare health insurers
Insurers differ in their additional rate — switching can save several hundred euros per year.
Use VL savings
Ask your employer about vermögenswirksame Leistungen — up to €40 a month of free money.
Frequently asked questions
- How is net salary calculated in Germany?
- Net salary is your gross income minus income tax (Lohnsteuer), solidarity surcharge, church tax (if applicable), and social security contributions including health, pension, unemployment, and care insurance. This calculator orients itself on the official Programmablaufplan (payroll tax procedure) published by the German Federal Central Tax Office (BZSt).
- What are the 6 tax classes (Steuerklassen) in Germany?
- Tax class I: single. II: single parent. III: married, sole earner. IV: married, both earn similarly. V: married, partner is in class III. VI: second job. Your tax class significantly affects your monthly withholdings.
- What is the KV-Zusatzbeitrag (additional health insurance contribution)?
- The additional contribution to statutory health insurance averages 2.9% in 2026. Your specific fund may differ, which is why the calculator lets you set it. It applies on top of the general contribution of 14.6%, split equally between employer and employee.
- How does the calculator handle private health insurance?
- With private cover your monthly premium takes the place of the health and care insurance contributions. The employer covers half of it, capped at the statutory maximum subsidy. The remaining share you pay yourself feeds into the income tax calculation as a pension expense allowance.
- How accurate is this salary calculator?
- This calculator orients itself on the official German payroll tax Programmablaufplan published by the BZSt for 2025 and 2026. Results should be a good approximation for standard employment, but accuracy cannot be guaranteed. For binding information, consult a tax advisor.
- How do I compare two job offers?
- Use the job comparison mode to enter gross salary, weekly hours, and vacation days for each offer. The calculator shows effective hourly rates and yearly net income for both, so you can see which offer is financially better.