A Brutto Netto Rechner (German gross-to-net salary calculator) converts your contract salary into actual take-home pay after Germany's mandatory deductions: progressive Einkommensteuer, Solidaritätszuschlag, optional church tax, and four social insurance contributions. This 2026-updated calculator applies the official §32a EStG formula for all six Steuerklassen and shows the exact euro impact of every deduction.
Your Salary Details
Church tax: 8% in BW/BY, 9% all other states
Affects nursing care insurance (Pflegeversicherung) rate
National average 1.7% — check your insurer
| Contribution | Total Rate | Employee | Ceiling/Year |
|---|---|---|---|
| Health (Krankenversicherung) | 14.6% + Zusatzbeitrag | 7.3% + ½ supplement | €66,150 |
| Pension (Rentenversicherung) | 18.6% | 9.3% | €96,600 |
| Unemployment (Arbeitslosenversicherung) | 2.6% | 1.3% | €96,600 |
| Nursing Care (Pflegeversicherung) | 3.4% (+ 0.6% childless) | 1.7% (+ 0.6% childless) | €66,150 |
Disclaimer: This calculator provides estimates based on 2026 German tax law for informational purposes only. Actual net pay may differ due to employer-specific deductions, tax credits, or individual circumstances. For binding figures, consult a Steuerberater or use the official BMF Lohnsteuerrechner.
How to Use the German Brutto/Netto Calculator
Converting your German gross salary (Brutto) to net take-home pay (Netto) is essential for salary negotiations, budget planning, and comparing job offers. Germany's payroll system is uniquely complex: progressive income tax, a solidarity surcharge, optional church tax, and four separate social insurance contributions all chip away at your gross figure. This Brutto Netto Rechner applies the 2026 §32a EStG formula and current contribution rates so you can see exactly what arrives in your bank account.
Step 1: Enter Your Gross Salary
Enter the monthly or annual gross figure from your employment contract. For a typical full-time employee earning €4,000/month gross (€48,000/year), the calculator will show a Steuerklasse I net of roughly €2,660/month — about 66.5% take-home. Switch between monthly and annual input using the period selector.
Step 2: Choose Your Steuerklasse
Your tax class (Steuerklasse) is the single biggest lever on your monthly net. At €4,000 gross:
- Class I (single) ≈ €2,660/month net
- Class III (married, higher earner) ≈ €2,960/month net — significantly more due to Ehegattensplitting
- Class V (married, lower earner) ≈ €2,380/month net — the Class III spouse's benefit comes at your expense
- Class VI (second job) — highest withholding, no allowances
Classes III and V must be filed together as a married couple. Class II gives single parents an extra annual relief of €4,260 (Entlastungsbetrag).
Step 3: Church Tax and State
If you are a registered church member in Germany, toggle church tax on. The rate is 8% of your income tax in Bavaria (Bayern) and Baden-Württemberg, and 9% everywhere else. On a €4,000 gross salary, this adds roughly €25-35/month in extra deductions. You can permanently remove the obligation by filing an Kirchenaustritt at your local Standesamt — though the decision carries personal implications beyond tax.
Step 4: Children and Nursing Care
The number of children you have affects the Pflegeversicherung (nursing care insurance) rate. Childless employees over 23 pay a 0.6% surcharge, bringing their employee rate to 2.3% instead of 1.7%. At €4,000 gross, this costs roughly €9/month extra. Having even one child removes this surcharge entirely.
Step 5: Health Insurance Supplement
The Zusatzbeitrag varies by health insurer — the national average for 2026 is 1.7%, but individual funds range from roughly 0.9% to 3.5%. Find your exact rate on your insurer's website or your health insurance card. Each 0.1% difference on a €4,000 gross changes your net by about €2/month.
Reading the Results
The calculator shows a fully itemised breakdown with each deduction on its own line — taxes in red, social insurance in blue. The doughnut chart gives a visual proportion of where every euro goes. Toggle between monthly and annual view to see the full-year impact. The annual summary also shows your effective deduction rate — for a typical €50,000/year salary in Class I with no church tax, expect around 34-36% total deductions.
FAQ
Is this German Brutto Netto Rechner free?
Yes, completely free with no signup, no account, and no limits. All 2026 tax calculations run locally in your browser — no salary data is ever sent to a server. Calculate as many scenarios as you like.
Is my salary data private?
Absolutely. Every calculation runs entirely client-side in JavaScript. No salary figures, tax class, or personal information leave your device. Nothing is stored, tracked, or transmitted.
What are the German tax classes (Steuerklassen) in 2026?
Germany has six Steuerklassen: Class I for single/divorced, II for single parents (extra €4,260 Entlastungsbetrag), III for the higher-earning married spouse (Ehegattensplitting), IV for married couples with similar income, V for the lower-earning spouse paired with Class III, and VI for a second job with no allowances.
How does church tax (Kirchensteuer) work in Germany?
Registered members of a recognised church pay Kirchensteuer as a percentage of their income tax: 8% in Bavaria and Baden-Württemberg, 9% everywhere else. You can permanently opt out by filing a Kirchenaustritt at your local Standesamt.
What social insurance contributions are deducted from German salaries?
German employees pay four contributions (employee share): health insurance (7.3% + ½ Zusatzbeitrag), pension insurance (9.3%), unemployment insurance (1.3%), and nursing care insurance (1.7%, or 2.3% if childless and over 23). Employers pay an equal share on top. Contribution ceilings apply: €66,150/year for health and nursing care, €96,600/year for pension and unemployment.
What is the solidarity surcharge (Solidaritätszuschlag) in 2026?
The Soli is 5.5% of your income tax, but most taxpayers are fully exempt since 2021. It only applies once your annual income tax exceeds approximately €18,130 (single) or €36,260 (Class III). High earners above these thresholds still pay it in full.
How accurate are these 2026 tax calculations?
The calculator uses the official §32a EStG progressive formula with the 2026 Grundfreibetrag of €12,096 and current contribution rates and ceilings. It is an estimate — actual payslip amounts may vary due to lump-sum allowances, tax credits, or employer-specific deductions. For binding figures, use the official BMF Lohnsteuerrechner.
How much does Steuerklasse affect net pay?
Significantly. At €4,000/month gross, Class III nets roughly €300 more per month than Class I, while Class V nets about €280 less. Over a year that is a difference of €3,500–€6,000 — which is why choosing the right Steuerklasse combination matters for married couples.
Does the calculator apply Beitragsbemessungsgrenzen (contribution ceilings)?
Yes. In 2026 the contribution ceiling for health and nursing care insurance is €66,150/year; for pension and unemployment it is €96,600/year (West Germany). Income above these thresholds is not subject to the respective contribution, so high earners see a lower effective social insurance rate.