For employees

Gross to net calculator Germany 2026

Your 2026 net pay to the cent: income tax and solidarity surcharge using the official algorithm of the Federal Ministry of Finance, church tax by federal state and the 2026 social security contributions.

Your details

Only affects the solidarity surcharge and church tax, not income tax.
Determines the church tax rate (8% in Bavaria and Baden-Württemberg, 9% elsewhere) and long-term care in Saxony.
Empty = average additional contribution 2026 (2.9%). Your insurer publishes its own rate.
Gross to netValues 2026

Result

Net pay per month–
Taxes (income tax, solidarity surcharge, church tax)–
Employee social security–
Net per year (12 × month)–
ItemRateAmount

Explanation

Income tax follows the official 2026 algorithm (Programmablaufplan, PAP) step by step, as payroll software does. We converted it automatically from the ministry’s XML pseudocode and checked it with 234 cases (all tax classes, children, church tax, care surcharges, annual, weekly and daily pay) against the official calculator: no deviations. Not included: private health insurance, allowances registered with the tax office, the factor method and benefits in kind.

Note: an indication, not legal or tax advice

This calculation is based on the general statutory rules and the values published for 2026. It is not legal, tax or payroll advice. Collective agreements, employment contracts and works agreements may provide more favourable rules.

Sources and values used

ItemValueSource
Income tax and solidarity surchargeofficial 2026 algorithmBMF – Programmablaufplan 2026 für die maschinelle Lohnsteuerberechnung (XML-Pseudocode Lohnsteuer2026, Version 1.0, Stand 23.10.2025) (in German)
Church tax8% (BY, BW) or 9% of income taxEKD – Kirchensteuer: Hebesatz 8 % (Bayern, Baden-Württemberg) bzw. 9 % der Lohn- und Einkommensteuer (in German)
Health insurance: general rate + additional contribution14.6% + 2.9%SGB V, § 241 (allgemeiner Beitragssatz) (in German)
Pension / unemployment insurance18.6% / 2.6%BMAS – Gesamtsozialversicherungsbeitragssatz und Faktor F 2026 (BAnz AT 18.12.2025 B5) (in German)
Long-term care (childless +0.6%, from 2 children −0.25% per child)3.6%Bundesgesundheitsministerium – Finanzierung der Pflegeversicherung (in German)
Contribution ceilings health/care and pension/unemployment (month)€5,812.50 / €8,450Sozialversicherungsrechengrößen-Verordnung 2026, §§ 1, 2, 4 (in German)
Basic allowance / child allowance (both parents)€12,348 / €9,756BMF – Programmablaufplan 2026 für die maschinelle Lohnsteuerberechnung (XML-Pseudocode Lohnsteuer2026, Version 1.0, Stand 23.10.2025) (in German)
Solidarity surcharge exemption limit (annual tax)€20,350, single assessmentBMF – Programmablaufplan 2026 für die maschinelle Lohnsteuerberechnung (XML-Pseudocode Lohnsteuer2026, Version 1.0, Stand 23.10.2025) (in German)
Check of our implementation234 cases against the ministry interface: 0 deviationsBMF – Schnittstelle des Lohn- und Einkommensteuerrechners (Prüfung: 234 Fälle, 2.808 Werte, 0 Abweichungen) (in German)
Further sourceEStG, § 32a (Einkommensteuertarif) (in German)
Further sourceSolidaritätszuschlaggesetz, §§ 3, 4 (in German)
Further sourceBMG – Durchschnittlicher Zusatzbeitragssatz 2026 (BAnz AT 10.11.2025 B7) (in German)

Sources checked on 15 October 2026.