Which tax class should I pick?

Single employees are class I, single parents class II. Married couples usually pick III/V (one earns considerably more) or IV/IV (similar incomes). Class VI is for a second job. The tax class only changes the monthly withholding — your final tax is settled in the annual return.

Why does the result differ from my payslip?

Income tax here is computed with the official PAP 2026 — to the cent. Differences come from the factor method (class IV), a different health top-up contribution, private health insurance, allowances on your tax card, the old-age relief amount or benefits in kind, none of which are modeled here.

Long-term care with or without children — what changes?

Childless employees aged 23+ pay a 0.6pp surcharge. With children, the contribution drops by 0.25pp from the 2nd child onwards (up to the 5th, max −1.0pp). In Saxony the employee share is 0.5pp higher overall.

What is the basic tax allowance in 2026?

The basic allowance (Grundfreibetrag) is €12,348 in 2026. No income tax is due up to this amount of taxable income.

Net Salary Calculator 2026 (Germany)

Work out your estimated 2026 take-home pay in Germany — by tax class (Steuerklasse I–VI), federal state (Bundesland), children, church tax and your health-insurance top-up. The income tax follows the official German payroll algorithm (PAP 2026).

Gross salary

Tax class (Steuerklasse)

Federal state (Bundesland)

Children (child allowances)

Age

Health top-up contribution

Church tax

Net salary

€2,712.59per month

Gross per year: €50,400Net per year: €32,551Deduction rate: 35.4%

Net salaryIncome taxPension insuranceUnemployment insuranceHealth insuranceLong-term care insurance

Deductions in detail

Gross salary: €4,200.00
Income tax: −€573.91
Pension insurance: −€390.60
Unemployment insurance: −€54.60
Health insurance: −€367.50
Long-term care insurance: −€100.80
Net salary: €2,712.59

Total employer cost (incl. employer share)€5,088.30

What your employer pays per month — your gross plus the employer social-insurance contributions.

Non-binding estimate per the official PAP 2026. Not modeled: the factor method (tax class IV), private health insurance, the old-age relief amount (64+), pension payments, one-off payments and benefits in kind. Not a payslip or tax advice.

How take-home pay is calculated

Income tax is computed with the official German payroll algorithm (PAP 2026) from the Federal Ministry of Finance — including the statutory Vorsorgepauschale, the employee lump-sum allowance (€1,230) and the 2026 income-tax tariff (basic allowance €12,348). The tax class drives the method: class III uses spousal splitting (factor 2); classes V/VI use the official special tariff.

Social contributions are also deducted from gross (employee share only, up to the 2026 ceilings — €69,750 for health/care, €101,400 for pension/unemployment): pension 9.3%, unemployment 1.3%, health 7.3% plus half your top-up contribution, long-term care 1.8%.

Long-term care has modifiers: +0.6pp if you are childless and 23+; −0.25pp per child from the 2nd to the 5th child (max −1.0pp). In Saxony employees pay 0.5pp more (2.3% instead of 1.8%).

The solidarity surcharge (5.5% of income tax) only applies above an exemption limit and phases in via an 11.9% transition zone; tax class III doubles the limit. Church tax is 9% of income tax (8% in Bavaria and Baden-Württemberg). Child allowances reduce only the base for the surcharge and church tax, not the monthly income tax.

Frequently asked questions

Which tax class should I pick?: Single employees are class I, single parents class II. Married couples usually pick III/V (one earns considerably more) or IV/IV (similar incomes). Class VI is for a second job. The tax class only changes the monthly withholding — your final tax is settled in the annual return.
Why does the result differ from my payslip?: Income tax here is computed with the official PAP 2026 — to the cent. Differences come from the factor method (class IV), a different health top-up contribution, private health insurance, allowances on your tax card, the old-age relief amount or benefits in kind, none of which are modeled here.
Long-term care with or without children — what changes?: Childless employees aged 23+ pay a 0.6pp surcharge. With children, the contribution drops by 0.25pp from the 2nd child onwards (up to the 5th, max −1.0pp). In Saxony the employee share is 0.5pp higher overall.
What is the basic tax allowance in 2026?: The basic allowance (Grundfreibetrag) is €12,348 in 2026. No income tax is due up to this amount of taxable income.