Gross-to-net salary calculator 2027 (Germany)
Enter your gross salary and see what you keep net in 2027, for every tax class and federal state, with children and church tax. Wage tax follows the Federal Ministry of Finance’s official draft program flow chart (PAP) for 2027; social contributions use the new contribution ceilings.
Assumptions: Age 30 · Health top-up contribution 2.9 % · statutory health insurance (GKV)
Deductions in detail
- Gross salary
- €4,200.00
- Income tax
- −€560.58
- Pension insurance
- −€390.60
- Unemployment insurance
- −€54.60
- Health insurance
- −€367.50
- Long-term care insurance
- −€113.40
- Net salary
- €2,713.32
Your gross plus the employer share of social insurance. The U1 to U3 levies, accident insurance and other costs come on top for the employer; the employer cost calculator shows the full payroll cost.
Non-binding estimate under the official draft 2027 PAP (as of 8 October 2026) and the draft 2027 contribution parameters. Not included: the factor method (tax class IV), the old-age relief amount, pension payments and one-off payments. Not a payslip.
Find matching remote jobs
New jobs by email
We'll email you new matching remote jobs for free as soon as they appear.
What changes in 2027 compared with 2026
| Figure | 2026 | 2027 | Status |
|---|---|---|---|
| Basic tax-free allowance | €12,348 per year | €12,564 per year | draft |
| Employee lump-sum deduction | €1,230 per year | €1,430 per year | draft |
| Child allowance incl. BEA per child | €9,756 per year | €10,056 per year | draft |
| 42% top rate from | €69,879 | €70,601 | draft |
| 45% rate from | €277,826 | €250,000 | draft |
| 47% rate from | did not exist | €280,000 | draft |
| Solidarity surcharge exemption (wage tax) | €20,350 per year | €20,350 per year | unchanged |
| Contribution ceiling, health and long-term care | €69,750 per year | €76,500 per year | draft |
| Contribution ceiling, pension and unemployment | €101,400 per year | €106,200 per year | draft |
| Average health insurance top-up rate | 2.9% | 2.9% | unchanged |
| Long-term care surcharge for the childless | 0.6 percentage points | 0.9 percentage points | draft |
| Pension insurance rate | 18.6% | 18.6% | estimate |
Net pay 2027 compared with 2026: examples
Tax class I, North Rhine-Westphalia, statutory health insurance at the average top-up rate, no church tax. All amounts are net per month, computed with the same engine as the calculator.
| Gross per year | Net 2026 | Net 2027 | Difference, no children | Difference, one child |
|---|---|---|---|---|
| €30,000 | €1,768.92 | €1,771.09 | +€2.17 | +€7.75 |
| €50,000 | €2,694.84 | €2,695.59 | +€0.75 | +€9.50 |
| €80,000 | €4,004.08 | €3,967.98 | -€36.10 | -€22.17 |
| €120,000 | €5,711.97 | €5,660.65 | -€51.32 | -€38.12 |
How much net pay is left of my gross salary in 2027?
On €50,400 gross a year, in tax class I without children, an expected €2,713.32 net a month remains in 2027, €0.73 more than in 2026 (€2,712.59). A higher basic allowance and employee lump sum lower wage tax, while higher contribution ceilings and the higher care surcharge for the childless work against it.
The formula
Net = gross minus wage tax under the 2027 PAP minus solidarity surcharge (only once annual wage tax exceeds the €20,350 exemption) minus church tax minus social contributions: pension 9.3%, unemployment, health plus half the top-up rate, and long-term care, each up to the 2027 contribution ceilings of €76,500 and €106,200 a year.
Worked example 2027
Example with the defaults: €50,400 gross a year (€4,200.00 a month), tax class I, no children, age 30, North Rhine-Westphalia, average top-up rate 2.9%: €2,713.32 net a month remains in 2027, compared with €2,712.59 in 2026.
Key figures for 2027
| Basic allowance 2027 | €12,564 (2026: €12,348) |
|---|---|
| Employee lump sum 2027 | €1,430 (2026: €1,230) |
| Tax rates 2027 | 42% from €70,601, 45% from €250,000, 47% from €280,000 |
| Contribution ceilings 2027 | €76,500 (health, care), €106,200 (pension, unemployment) a year |
| Care surcharge for the childless | 0.9 percentage points (2026: 0.6) |
| Average health top-up rate 2027 | 2.9% |
Figures verified:
Frequently asked questions about 2027
- Will I have more net pay in 2027 than in 2026?
- Mostly hardly any, and from middle incomes upwards even less. Under the draft law the basic allowance and the employee lump sum rise, which saves a few euros of wage tax a month on middle incomes. At the same time the contribution ceilings rise, and under the draft the childless pay a care surcharge of 0.9 instead of 0.6 percentage points. The table below the calculator shows examples.
- What changes for wage tax in 2027?
- Under the government draft of the income tax reform act, the basic allowance rises from €12,348 to €12,564 and the employee lump sum from €1,230 to €1,430. The 45% rate already applies from €250,000 (2026: €277,826), and a new 47% rate applies from €280,000.
- What changes for social contributions in 2027?
- The contribution ceilings rise to €76,500 for health and long-term care and €106,200 for pension and unemployment insurance. The average health top-up rate is estimated at 2.9%. Childless employees aged 23 and over are set to pay a care surcharge of 0.9 instead of 0.6 percentage points.
- When will the final 2027 figures be published?
- The Federal Ministry of Finance usually publishes the final PAP in November, after the Bundestag has voted on the tax law. The contribution ceilings still need the Bundesrat’s consent, and the average top-up rate is announced by 1 November. We update the calculator then.
- How accurate is the 2027 net salary calculator?
- Wage tax follows the official draft 2027 PAP, and we have checked the calculator against all 516 test values of that draft. Because the draft rests on bills still in parliament, individual figures may change before they are passed.
Keep calculating
As of (tax year 2027) · last verified:
Sources:
Scope of review: formulas and reference values were checked against the sources listed above, by the Nomado24 editorial team. What is verified is the calculation logic, not your personal situation. Not tax or legal advice.