German Disability Pension Gross to Net 2026
Health and long-term care contributions come off a German disability pension (Erwerbsminderungsrente) as off any statutory pension, and depending on the amount and start year income tax too. This calculator shows how your gross disability pension becomes net, from which amount tax is due and how much you may earn alongside it in 2026.
Net disability pension per month
EUR / month
Example calculation with default valuesView sources
With this pension your taxable income stays below the basic allowance of 12,348 euro, so no income tax is due. Only health and care contributions come off, as long as the pension is your only income.
Next step:Calculate the widow's pension from this pensionCalculate sick pay for this salary
Your details
The amount before health and care contributions, from your pension notice or Renteninformation.
Only changes the earnings limit shown. You enter the gross amount above yourself.
Sets the taxable share. Started before 2005: enter 2005.
Shown in your tax assessment as the tax-free part of the pension. At 0, with a pension that started before 2026, the calculator estimates it from the statutory pension increases since the start.
Average for 2026: 2.9 percent. You pay half of it.
If you never had children you pay a 0.6 percent care surcharge.
8 percent in Bavaria and Baden-Württemberg, 9 percent elsewhere.
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Side by side
Difference-148.20 EUR / month
From gross disability pension to net
- Health insurance (your share)
- 105 EUR / month
- Your health contribution rate
- 8.75 %
- Care insurance
- 43.20 EUR / month
- Your care contribution rate
- 3.60 %
- Income tax, solidarity surcharge and church tax (monthly share)
- 0 EUR / month
- Total deductions
- 148.20 EUR / month
- Net as a share of gross
- 87.65 %
- Gross disability pension per year
- 14,400 EUR / year
- Taxable share
- 84 %
- Tax-free pension amount
- 2,304 EUR / year
- Taxable part of the pension
- 12,096 EUR / year
- Health and care contributions deducted
- 1,778.40 EUR / year
- Taxable income
- 10,179 EUR / year
- Income tax per year
- 0 EUR / year
- Tax free up to a disability pension of
- 1,453.12 EUR / month
- Earnings limit 2026
- 20,763.75 EUR / year
Good to know
The disability pension is treated as your only income, single assessment. Additional earnings, a company pension or a spouse’s income under joint assessment raise the tax.
- If you earn more than the limit, the pension insurance deducts 40 percent of one twelfth of the annual excess from the pension. For the partial pension the limit can be higher than the minimum, depending on your best earning year of the last 15.
Non-binding estimate with the 2026 income tax tariff, the taxable share under § 22 EStG and the 2026 contribution rates for statutorily insured pensioners. Not included: other income, joint assessment, voluntary or private health insurance, the care insurance discount for children and higher actual expenses. Not tax or pension advice.
The link carries your inputs, not the result: whoever opens it calculates with the current figures.
How much of a German disability pension is left net?
In 2026 statutorily insured pensioners pay half the health contribution on their disability pension, 7.3 percent plus half the top-up, and the full care contribution of 3.6 percent (4.2 percent if childless); income tax is only due on the taxable share, and only where taxable income exceeds the basic allowance of 12,348 euro.
The formula
Net disability pension = gross pension minus health insurance (7.3 percent plus half the top-up) minus care insurance (3.6 percent, 4.2 percent if childless) minus income tax, solidarity surcharge and church tax. Taxable income = annual pension times the taxable share minus 102 euro expenses minus 36 euro special expenses minus health and care contributions.
Worked example
Example: a gross disability pension of 1,200 EUR a month starting in 2026 is 14,400 EUR a year, 84 percent of it taxable. After allowances and 1,778.40 EUR of contributions, 10,179 EUR of taxable income and 0 EUR of income tax a year remain. After 105 EUR health and 43.20 EUR care insurance, 1,051.80 EUR net a month remain.
Key figures for 2026
| Health insurance | 7.3 percent plus half the top-up (2026 average: 2.9 percent) |
|---|---|
| Care insurance | 3.6 percent, 4.2 percent if childless, borne by the pensioner alone |
| Taxable share | start in 2025: 83.5 percent, 2026: 84 percent |
| Partial disability | half the full disability pension |
| Earnings limit 2026, full pension | 20,763.75 euro gross a year |
| Earnings limit 2026, partial pension | at least 41,527.50 euro gross a year |
Figures verified:
How the calculator works
The full disability pension goes to people who can work less than three hours a day, the partial one to those who manage three to under six hours. The partial pension is half the full one. If you become disabled before pension age you are credited with extra years as if you had kept earning until the statutory age, minus a reduction of at most 10.8 percent.
Social contributions come off the gross pension first. Statutorily insured pensioners pay half the general rate of 14.6 percent plus half their fund’s top-up, the pension insurance pays the rest. You bear the care contribution of 3.6 percent, 4.2 percent if childless, alone.
Only the taxable share is taxed, and it depends on the year the pension started: 84 percent for a start in 2026. The tax-free part is fixed in euros the following year, so later increases are fully taxable. If the disability pension later turns into an old-age pension, its running time counts, so the taxable share does not jump to the value of the switch year.
From the taxable part we deduct 102 euro expenses, 36 euro special expenses and your health and care contributions. Above the basic allowance of 12,348 euro, income tax under the 2026 tariff is due. It is assessed through the tax return, not deducted from the pension.
Alongside a full disability pension you may earn up to 20,763.75 euro a year in 2026, with a partial one at least 41,527.50 euro. Above that the pension is reduced. Note: working three hours or more a day regularly on a full disability pension puts the pension itself at risk, whatever you earn.
Frequently asked questions
- What percentage comes off a German disability pension?
- Without tax about 12.35 percent with children (8.75 percent health insurance at the average top-up and 3.6 percent care insurance) and 12.95 percent without children. On a 1,200 euro pension that is about 148 euro, leaving roughly 1,052 euro.
- Is the disability pension taxable?
- Yes, with the taxable share of the year it started, 84 percent in 2026. You only pay tax if your taxable income exceeds the basic allowance of 12,348 euro. If the pension is your only income and started in 2026, it stays tax free up to about 1,450 euro a month.
- How much can I earn alongside a disability pension?
- With full reduced earning capacity up to 20,763.75 euro gross a year in 2026, with partial at least 41,527.50 euro. Anything above is offset at 40 percent: one twelfth of the excess times 40 percent is deducted from the monthly pension.
- Is tax withheld from the disability pension?
- No. The pension insurance only withholds health and care contributions. The tax office assesses income tax through your return, possibly with advance payments. The pension is reported to the tax office automatically.
- How high is the partial disability pension?
- Half the full pension, because the pension type factor is 0.5 instead of 1.0. The deductions are the same percentages. Because the amount is smaller, income tax is less often due, but a wage from the remaining working time is frequently added.
- What happens to the tax when the disability pension becomes an old-age pension?
- The old-age pension counts as a follow-up pension. For its taxable share the running time of the disability pension is deducted from its start year. Someone on a disability pension since 2016 who switches in 2030 effectively keeps the 2016 share of 72 percent.
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As of (tax year 2026) · last verified:
Sources:
- § 43 SGB VI (Rente wegen Erwerbsminderung) und § 67 SGB VI (Rentenartfaktor 0,5 und 1,0)
- § 96a SGB VI (Hinzuverdienstgrenze, 40 Prozent Anrechnung)
- SVBezGrV 2026 § 1 (Bezugsgröße 3.955 Euro im Monat)
- § 22 EStG (Besteuerungsanteil nach Rentenbeginn, Folgerenten)
- § 32a EStG (Einkommensteuertarif 2026)
- § 249a SGB V (Tragung der Beiträge aus der Rente)
- § 59 SGB XI (Pflegebeitrag aus der Rente trägt der Rentner allein)
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.