Germany taxes wages progressively in 2026 — calculate income tax, solidarity surcharge, church tax and social contributions, and see your take-home pay.
Germany income tax calculator
Enter your gross salary for the 2026 tax year. Results are for a full-year resident employee in tax class I or IV, with statutory health insurance. Monthly, biweekly, weekly and hourly pay are converted to an annual gross before calculating.
Results are annual figures. Hourly: 40 hours/week, 52 weeks. Monthly means monthly pay × 12 — a 13th salary is not modelled.
Classes I and IV both use the single tariff in this simplified calculator. Classes II, III, V and VI are not modelled — see the FAQ.
Annual gross: €75,000
Income tax: €13,471
Solidarity surcharge: €0
Church tax: €0
Social contributions: €15,727
Take-home pay (annual): €45,802
Take-home pay (monthly, derived): €3,817
Take-home pay (biweekly, derived): €1,762
Take-home pay (weekly, derived): €881
Effective rate (total deductions / gross): 38.9%
Results are an estimate only, not tax advice.
Rounding: each component is rounded half-up first, then take-home pay is gross salary minus the displayed components. Taxable income is gross salary minus employee social contributions minus the €1,230 employee lump sum and the €36 special-expenses lump sum, and the 2026 §32a tariff is applied to that taxable income.
What is the Germany income tax in 2026?
A single employee in tax class I on €75,000 in 2026 pays €13,471 income tax and €15,727 social contributions, keeps €45,802 a year (€3,817 a month), and pays no solidarity surcharge. That uses the 2026 §32a tariff on €58,007 of taxable income, after social contributions and the €1,230 and €36 lump sums.
Germany does not tax your whole salary at one rate. Income tax is worked out on your taxable income — gross salary minus social contributions and lump sums — using a smooth formula that rises from 14% to 42%, and 45% only above €277,825. Social contributions are charged separately, on top of income tax, which is why your total deductions look high even though the income tax alone is lower.
Key takeaways
- The first €12,348 of taxable income is tax-free in 2026; rates then rise smoothly from 14% to 42%, and 45% above €277,825.
- Social contributions are the bigger deduction for most employees: about 20% of gross pay up to the ceilings, then capped.
- Most employees pay no solidarity surcharge in 2026 — it starts only when income tax passes €20,350.
- Church tax is 8% of income tax in Bavaria and Baden-Württemberg and 9% elsewhere, and only if you are a registered member.
- On €75,000 single, class I, no church tax: €13,471 tax + €15,727 social = €45,802 take-home.
Germany income tax at a glance for 2026
| Item | 2026 figure |
|---|---|
| Basic tax-free allowance (Grundfreibetrag) | €12,348 per person |
| Income tax rates | 0% to 45%, progressive (§32a formula, not fixed steps) |
| Pension insurance (employee) | 9.3% up to €101,400 |
| Unemployment insurance (employee) | 1.3% up to €101,400 |
| Statutory health insurance (employee) | 8.75% (7.3% + half of the 2.9% average additional contribution) up to €69,750 |
| Long-term care insurance (employee) | 1.8% with children, 2.4% if childless and 23 or over, up to €69,750 |
| Solidarity surcharge | 5.5% of income tax, only above €20,350 income tax (phased in) |
| Church tax | 8% of income tax (Bavaria, Baden-Württemberg) or 9% (elsewhere), members only |
| Tax year | Calendar year 2026 |
What are the Germany income tax rates in 2026?
Germany has no fixed-step brackets. The 2026 tariff in §32a of the Income Tax Act (Einkommensteuergesetz) uses smooth formulas in the two middle zones, so your marginal rate rises gradually with every additional euro.
| Taxable income | Marginal rate | How tax is worked out |
|---|---|---|
| Up to €12,348 | 0% | Tax-free basic allowance |
| €12,349 – €17,799 | 14% rising | (914.51 × y + 1,400) × y, where y = (taxable income − €12,348) / 10,000 |
| €17,800 – €69,878 | Rising to 42% | (173.10 × z + 2,397) × z + €1,034.87, where z = (taxable income − €17,799) / 10,000 |
| €69,879 – €277,825 | 42% | 0.42 × taxable income − €11,135.63 |
| Above €277,825 | 45% | 0.45 × taxable income − €19,470.38 |
These zones apply to taxable income (zu versteuerndes Einkommen), not to gross salary. Taxable income here is gross salary minus employee social contributions minus the €1,230 employee lump sum and the €36 special-expenses lump sum. For married couples filing jointly, the thresholds are effectively doubled through income splitting — that option is not modelled in this calculator.
How do I work out Germany tax on €75,000 of wages?
Single filer, tax class I, no church tax, childless and 23 or over, statutory health insurance, full year 2026:
- Gross salary: €75,000.
- Social contributions: pension €6,975 (9.3%), unemployment €975 (1.3%), health €6,103 (8.75%), long-term care €1,674 (2.4% childless) — total €15,727.
- Taxable income: €75,000 − €15,727 − €1,230 − €36 = €58,007.
- Income tax (§32a zone 3): €13,471.
- Solidarity surcharge: €0, because income tax is below the €20,350 threshold. Church tax: €0, because none is selected.
- Take-home pay: €75,000 − €13,471 − €15,727 = €45,802 a year, €3,817 a month, €1,762 biweekly, €881 a week. Effective rate: 38.9%.
How much take-home pay do I get in Germany at every salary?
Single filer, tax class I, no church tax, childless and 23 or over. Use the tabs on a small screen; the full table shows on desktop.
| Gross salary | Income tax | Solidarity surcharge | Social contributions | Take-home pay | Effective rate | Monthly | Biweekly | Weekly |
|---|---|---|---|---|---|---|---|---|
| €30,000 | €2,126 | €0 | €6,525 | €21,349 | 28.8% | €1,779 | €821 | €411 |
| €50,000 | €6,540 | €0 | €10,875 | €32,585 | 34.8% | €2,715 | €1,253 | €627 |
| €75,000 | €13,471 | €0 | €15,727 | €45,802 | 38.9% | €3,817 | €1,762 | €881 |
| €100,000 | €22,614 | €269 | €18,377 | €58,740 | 41.3% | €4,895 | €2,259 | €1,130 |
| €150,000 | €43,552 | €2,395 | €18,525 | €85,528 | 43.0% | €7,127 | €3,290 | €1,645 |
| €200,000 | €64,552 | €3,550 | €18,525 | €113,373 | 43.3% | €9,448 | €4,361 | €2,180 |
Income tax vs social contributions
Income tax and social contributions are two separate deductions, and they behave differently as pay rises. Income tax keeps rising with taxable income all the way to the 45% top rate. Social contributions stop growing once you pass their ceilings — health and care stop at €69,750, pension and unemployment at €101,400 — which is why the effective rate flattens at high salaries: 38.9% at €75,000, but only 43.3% at €200,000, even though the top income-tax rate is 45%.
What is not included in this calculator?
- Deductions above the €1,230 employee lump sum and the €36 special-expenses lump sum, such as commuting, home-office or training costs claimed individually.
- Children: no child allowance (Kinderfreibetrag), child benefit (Kindergeld) or single-parent relief (Entlastungsbetrag). The only child-related input is the long-term care rate (1.8% with children, 2.4% if childless and 23 or over).
- Tax classes II, III, V and VI, and joint-assessment income splitting for married couples (class IV uses the single tariff here).
- Self-employed and freelance income, which is taxed and insured differently, and mini-jobs up to €603 a month.
- A 13th salary, bonuses treated separately, or part-year work (for example moving to or from Germany mid-year).
- Private health insurance, Saxony's different long-term care split, and capital income (flat 25% withholding tax plus solidarity surcharge).
- The official payroll program's pension-deduction caps and other adjustments, so a real payslip may differ by a small amount.
Frequently asked questions
What tax class should I choose?
Choose class I if you are single, divorced or widowed — it is the default in this calculator. Class IV is for married employees where both spouses work, and it uses the same single tariff here, so classes I and IV give the same result in this calculator. Class II (single parents), class III and V (married couples splitting income unevenly) and class VI (a second job) change the calculation and are not modelled; if one of those applies to you, treat this result as an estimate only.
Do I pay church tax in Germany?
Only if you are a registered member of a church that levies church tax. The rate is 8% of your income tax in Bavaria and Baden-Württemberg and 9% in the other federal states. Use the church tax dropdown to add it; with no membership selected, church tax is €0.
Do I pay the solidarity surcharge in 2026?
Most employees do not. The surcharge is 5.5% of your income tax, but only once your income tax passes €20,350 for a single filer. Just above that threshold it phases in at 11.9% of the excess, so it starts small: on €100,000 it is €269, and on €150,000 it is €2,395. On €75,000 it is €0.
What are social contributions, and why are they so high?
Social contributions are the four mandatory employee insurances: pension at 9.3%, unemployment at 1.3%, statutory health at 8.75% (including half of the 2.9% average additional contribution) and long-term care at 1.8%, or 2.4% if you are childless and 23 or over. Together they are about 20% of gross pay, but each stops at its ceiling — €69,750 for health and care, €101,400 for pension and unemployment — so they do not keep growing with very high salaries.
I am an expat — does this calculator work for me?
Yes, if you are a full-year resident employee with statutory health insurance in tax class I or IV. It does not model part-year moves (the progression clause can raise your rate on foreign income), private health insurance, or tax classes III and V. If you moved to or from Germany during 2026, treat the result as a rough estimate and ask a tax adviser.
What if I earn less than €12,348?
You pay no income tax, because the basic tax-free allowance covers your taxable income. You still pay social contributions on your wages, unless you are in a mini-job (up to €603 a month), which this calculator does not model.
When do I file my 2026 tax return?
If you file yourself, the deadline is 31 July 2027. If a tax adviser files for you, it extends to the end of February 2028. Wage tax is already withheld from your monthly pay; the return settles the difference if your actual deductions are higher than the lump sums used here.
Why does my payslip differ from this calculator?
The official payroll program applies pension-deduction caps and other adjustments this simplified calculator does not, your health fund's additional contribution may differ from the 2.9% average used here, and any deductions above the €1,230 and €36 lump sums (for example commuting or home-office costs) lower your real tax. Small differences are normal; large ones usually mean a different tax class or church-tax setting.
Can freelancers use this calculator?
No. Self-employed people and freelancers do not pay wage tax or employer-shared social contributions in this way: they make quarterly advance tax payments, pay their own health and pension arrangements, and may owe trade tax. This calculator covers employees only.
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Disclaimer and sources
Estimate only, not tax advice. Sources: §32a of the German Income Tax Act (Einkommensteuergesetz); §§3–4 of the Solidarity Surcharge Act 1995 (Solidaritätszuschlaggesetz); Sozialversicherungsrechengrößen-Verordnung 2026; Federal Ministry of Health notice on the 2026 average additional health contribution. Figures are for tax year 2026. They are reviewed annually; a new tax year replaces them.