Germany Gross to Net Salary 2026: Social Insurance and Income Tax

In Germany, the gap between brutto (gross) and netto (net) pay comes from two groups of deductions: social insurance and income tax. The Germany gross to net calculator estimates both for tax class I using the 2026 rules.

Rates and ceilings change every year, so use your payslip as the official figure. The numbers here were checked in November 2026.

Social insurance

Each contribution is a percentage of gross pay, up to a yearly ceiling.

• Pension: 9.3%, up to EUR 101,400 a year.
• Unemployment: 1.3%, up to the same ceiling.
• Health: 7.3% plus half of your health fund’s extra contribution, up to EUR 69,750 a year. The 2026 average extra contribution is 2.9%, so you pay half of it.
• Care: 2.4%, or 1.8% with children, up to EUR 69,750 a year.

Saxony has a different care rate.

Income tax

Income tax is worked out on taxable income, which is gross pay minus the worker allowance of EUR 1,230, special expenses of EUR 36 and your social insurance contributions. The tariff rises smoothly at first, then becomes 42% and 45% at higher incomes. A solidarity surcharge applies only on high tax amounts, and church tax is 8% or 9% of the income tax if you pay it.

A worked example

Yearly gross salary EUR 60,000, no children, a health fund extra contribution of 2.9%, no church tax.

1. Pension: 60,000 x 9.3% = EUR 5,580.
2. Unemployment: 60,000 x 1.3% = EUR 780.
3. Health: 60,000 x (7.3% + 1.45%) = EUR 5,250.
4. Care: 60,000 x 2.4% = EUR 1,440.
5. Total social insurance: EUR 13,050.
6. Taxable income: 60,000 - 1,230 - 36 - 13,050 = EUR 45,684.
7. Income tax on that amount under the 2026 tariff: EUR 9,064.
8. No solidarity surcharge applies at this tax level.
9. Net salary: 60,000 - 13,050 - 9,064 = EUR 37,886 a year, or about EUR 3,157 a month.

Net pay is about 63% of gross in this case.

Why your payslip can differ

The calculator works on the yearly income, while your employer uses a monthly method, so the payslip can differ a little. Other items, such as company pension plans or tax class changes for couples, are not included.

Steps

1. Open the Germany gross to net calculator.
2. Enter your yearly gross salary.
3. Enter your health fund’s extra contribution. Your payslip or the fund’s website shows it.
4. Choose whether you have children and whether you pay church tax.
5. Read the monthly net salary, then compare the pension, health and unemployment lines with your payslip.