Gross-to-net table for Germany 2026

Assumptions behind these figures

• Tax year 2026; income tax and solidarity surcharge per the official payroll algorithm (PAP 2026) of the German Federal Ministry of Finance.
• Statutory health insurance with the average 2026 top-up contribution of 2.9 percent.
• Aged 30, no children, so the childless surcharge applies in long-term care insurance. Tax class II is computed with one child (child allowance 0.5).
• Church tax, where shown, at 9 percent of income tax (8 percent in Bavaria and Baden-Württemberg).
• Federal state North Rhine-Westphalia. In Saxony the employee share of long-term care insurance is slightly higher.
• No personal allowances, no benefits in kind, no factor method, no one-off payments.

Non-binding estimate per the official PAP 2026. Not modeled: the factor method (tax class IV), the old-age relief amount (64+), pension payments, one-off payments and benefits in kind. With private health insurance, the basic premium you enter is used together with the employer subsidy. Not a payslip or tax advice.