Brutto Netto Calculator Germany 2026
Turn your gross salary (Brutto) into net pay (Netto). This free German tax calculator covers income tax (Lohnsteuer), the solidarity surcharge, church tax and every social security contribution — for all six tax classes, updated for 2026.
Prefer German? Use the Brutto-Netto-Rechner.
Input · Parameters
Your gross salary
Single (Class I)
More options
2.349,38 €
Gross-to-net breakdown
Net
67%
Detailed breakdown
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Brutto vs. Netto — what the two words mean
Brutto is the German word for gross — the salary written in your employment contract, before anything is taken off. Netto is net — what actually reaches your bank account. The gap between them in Germany is large, typically 35–45% of gross for a single employee, because both taxes and social security come out of the same pay slip.
Example: €4,000 gross per month, tax class I, no church tax, no children — calculated with the engine above.
What is deducted from your gross salary
Social security is split between you and your employer. Your employer pays roughly the same amount again on top of your gross salary. Contributions are only charged up to a ceiling — earn above it and the contribution stops growing.
| Contribution | German name | Total rate | Your share | Ceiling / year |
|---|---|---|---|---|
| Pension insurance | Rentenversicherung | 18.6% | 9.3% | €101,400 |
| Health insurance | Krankenversicherung | 14.6% + supplement | ≈ 8.75% | €69,750 |
| Long-term care | Pflegeversicherung | 3.6% | 1.8% | €69,750 |
| Unemployment | Arbeitslosenversicherung | 2.6% | 1.3% | €101,400 |
Long-term care is 2.4% instead of 1.8% if you are over 23 and have no children, and slightly higher again in Saxony. On top of social security come income tax, the solidarity surcharge (only above €20,350 of annual income tax) and church tax if you are a member. See all 2026 contribution ceilings.
Your health insurer changes your net pay
If you are new to Germany you have to pick a statutory health insurer (Krankenkasse). The core rate of 14.6% is fixed by law and identical everywhere — but each fund adds its own supplementary rate. In 2026 that ranges from 2.18% to 4.39%. Since benefits are about 95% identical by law, that difference is close to free money.
Net salary examples (per month)
Approximate monthly net pay in Germany for 2026 (no church tax).
| Gross / month | Class I — Single | Class III — Married (main earner) |
|---|---|---|
| 2.500,00 € | 1.779,12 € | 1.956,25 € |
| 3.000,00 € | 2.067,43 € | 2.319,88 € |
| 4.000,00 € | 2.624,98 € | 2.943,58 € |
| 5.000,00 € | 3.157,09 € | 3.531,22 € |
| 6.000,00 € | 3.676,98 € | 4.121,34 € |
How income tax works in Germany
Germany uses a progressive income tax system defined by § 32a of the Income Tax Act (EStG). Earnings up to the basic allowance of €12,348 (2026) are tax-free. Above that, the marginal rate rises from 14% to a top rate of 42% (from €69,879 of taxable income) and 45% for very high incomes (from €277,826).
Your tax class does not change how much tax you owe over the year — it only changes how much is withheld each month. If too much was withheld, you get it back through your annual tax return (Steuererklärung), which is worth filing for most employees.
Frequently asked questions
Brutto is German for gross — your salary before any deductions, and the figure written in your employment contract. Netto is net — the amount that actually lands in your bank account after income tax, the solidarity surcharge, any church tax and your share of social security contributions have been taken off. A brutto netto calculator converts one into the other.
From your gross salary, social security contributions are deducted first (pension 9.3%, health approximately 8.75%, long-term care 1.8% or 2.4% if you are over 23 and have no children, unemployment 1.3% — these are the employee shares). Income tax (Lohnsteuer) is then calculated on the remaining taxable income under § 32a EStG, plus the solidarity surcharge and, if applicable, church tax. What remains is your net salary.
Germany has six tax classes: I (single), II (single parent), III (married, higher earner), IV (married, equal earners), V (married, lower earner) and VI (second job). Your tax class determines how much wage tax is withheld each month. Class III has the lowest deductions, class VI the highest. The class only affects monthly withholding — your final tax liability is settled in the annual tax return.
The basic tax-free allowance (Grundfreibetrag) is €12,348 for single people and €24,696 for jointly assessed couples in 2026. Income up to this amount is not subject to income tax.
The general contribution rate is 14.6% and is identical at every statutory health insurer. What differs is the supplementary rate (Zusatzbeitrag) each fund sets itself: in 2026 it ranges from 2.18% (BKK firmus) to 4.39% (BKK24), against an official average of 2.9%. Employer and employee split both rates equally, so switching to a cheaper fund can be worth several hundred euros of net pay a year.
Only if you are a registered member of a church that collects it (mainly Catholic and Protestant). It costs 8% of your income tax in Bavaria and Baden-Württemberg and 9% everywhere else. If you are not a member, you pay nothing — but note that registering your religion when you register your address (Anmeldung) is what triggers it.
A 5.5% surcharge on your income tax. Since 2021 it only applies to higher incomes: in 2026 it starts once your annual income tax exceeds €20,350 for single filers (€40,700 jointly), and it phases in gradually above that threshold. Roughly 90% of taxpayers no longer pay it at all.
Yes. The calculator is completely free, requires no registration and stores no personal data. All calculations run in your browser using the official German figures for 2026.