Germany take-home pay — tax year 2026

Federal income tax + employee-side Sozialversicherung (health, long-term care, pension, unemployment), computed from BMF and BMAS data for Steuerklasse I (single). No church tax, no children, no Sonderausgaben or other deductions modeled.

For tax year 2026, a single employee (Steuerklasse I) with no other deductions pays federal income tax at marginal rates that rise from 0% on the first €12,348 (Grundfreibetrag) through the entry zone (14%), linear-progressive zone (24%), top rate (42% above €68,480), and rich rate (45% above €277,825). On top of income tax, employees pay approximately 20.45% combined Sozialversicherung — health (8.15%), long-term care (1.7%), pension (9.3%), and unemployment (1.3%) — on income up to the Beitragsbemessungsgrenze.

Single employee (Steuerklasse I), full-year German tax resident, Grundfreibetrag only, no church tax, no children, no deductions beyond the basic allowance. Employee-side Sozialversicherung modeled.

Gross annual income (EUR)

Quick examples

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What this calculator assumes and excludes

Modeled scenario

Single employee (Steuerklasse I), full-year German tax resident, Grundfreibetrag only, no church tax, no children, no deductions beyond the basic allowance. Employee-side Sozialversicherung modeled.

Excluded by design

State, provincial, municipal, or local income taxes (separate calculators per jurisdiction).
Capital gains, dividend, rental, or investment income.
Self-employment tax, contractor structures, employer-side payroll taxes.
Pre-tax elections like 401(k), HSA, or FSA contributions.
Tax credits beyond standard deductions, education credits, EITC, AMT, and most phaseouts.
Tax treaties, foreign-earned-income exclusion, or residency-rule changes.
Married filing jointly / dependents / household-specific allowances (where the modeled scenario does not include them).

See the assumptions page for the full model description and methodology for how the engine works.

At a glance — 2026

Jurisdiction: Germany (federal income tax + employee-side Sozialversicherung)
Tax year: 2026 (calendar year, returns by 31 July 2027)
Steuerklasse modeled: I (single, default)
Grundfreibetrag (basic allowance): €12,348
Lowest marginal rate: 0% (on Grundfreibetrag)
Highest marginal rate: 45% (over €277,825)
Currency: Euro (EUR)
Data release: de-fed-2026.1
Last reviewed: 2026-09-28

Federal income tax brackets — 2026

German income tax uses a linear-progressive formula between the Grundfreibetrag and the top rate. The brackets below approximate the curve for the band-walk trace; the engine produces a band-by-band accounting.

Federal brackets — tax is computed band by band
Marginal rate	Taxable income band (EUR)	Source
0%	€0 – €12,348	`de-fed-2026-allowance`
14%	€12,348 – €17,443	`de-fed-2026-entry-zone`
24%	€17,443 – €68,480	`de-fed-2026-linear-progressive`
42%	€68,480 – €277,825	`de-fed-2026-top-rate`
45%	€277,825 – and above	`de-fed-2026-rich-rate`

Employee-side Sozialversicherung

Mandatory employee-side social insurance — modeled in this calculator
Contribution	Rate	Cap (BBG)	Source
Health insurance (KV)	8.15%	€69,300	`de-fed-2026-kv-rate`
Long-term care (PV)	1.7%	€69,300	`de-fed-2026-pv-rate`
Pension insurance (RV)	9.3%	€87,600	`de-fed-2026-rv-rate`
Unemployment insurance (AV)	1.3%	€87,600	`de-fed-2026-av-rate`

The total employee-side Sozialversicherung rate is ~20.45% (KV 8.15% + PV 1.7% + RV 9.3% + AV 1.3%). The employer's side mirrors most of these rates; the calculator models only the employee-side.

Three worked examples

Germany take-home — tax year 2026, Steuerklasse I, single
Profile	Gross	Income tax	Sozialversicherung	Net annual	Effective rate
Median full-time earner	€45,000	€4,363	€9,203	€31,434	30.1%
Solid middle class	€75,000	€11,563	€14,776	€48,660	35.1%
High earner	€150,000	€42,014	€16,112	€91,874	38.8%

What is and is not modeled

Modeled

Federal income tax brackets (0% / 14% / 24% / 42% / 45%)
Grundfreibetrag (basic tax-free allowance)
Employee-side health insurance (KV) — 8.15%
Employee-side long-term care insurance (PV) — 1.7%
Employee-side pension insurance (RV) — 9.3%
Employee-side unemployment insurance (AV) — 1.3%

Not modeled

Other Steuerklassen (II-VI) — different tax treatments for married couples, single parents, second jobs
Church tax (Kirchensteuer) — 8-9% of income tax depending on Bundesland
Solidaritätszuschlag — fully phased out below €18,130 income tax; only relevant for very high earners
Kindergeld and Kinderfreibetrag
Sonderausgaben, außergewöhnliche Belastungen, Vorsorgeaufwendungen
Trade tax (Gewerbesteuer) — self-employed only, not employees
Capital gains, rental income, self-employment
Private health insurance vs statutory health insurance
Midijob / Gleitzone (€520-€2,000 transitional zone with reduced SV rates)

Sources

BMF Einkommensteuer — federal income tax brackets and Grundfreibetrag for 2026
BMAS Sozialversicherung — employee contribution rates and Beitragsbemessungsgrenzen for 2026
§32a EStG — formal tax formula

Frequently asked questions

Why only Steuerklasse I?

Steuerklasse I is the default for single employees. It is the most common class and the one most likely to match a user querying the calculator. Other classes (III for one earner in a married couple, V for the lower-earning spouse, VI for a second job, IV for equal-earning married couples) produce different splits of the same tax burden between partners and are out of scope for v1.

What about church tax?

Church tax is 8% of income tax in Bavaria and Baden-Württemberg, 9% in other Bundesländer. It is added to the Lohnsteuer by the employer if you are a registered church member. The calculator does not model it. Add approximately 0.08-0.09 of the income tax figure if you are a registered member.

What about the Solidaritätszuschlag?

The Soli was fully phased out for most taxpayers as of 2021. A residual 5.5% Soli applies only when income tax exceeds €18,130 (single) or €36,260 (married). For Steuerklasse I filers, this is roughly €130,000-€150,000 gross. The calculator does not model it.

Why is the marginal rate 0% on the first band?

The Grundfreibetrag (€12,348 for 2026) is a tax-free allowance — the first €12,348 of income is taxed at 0%. Above that, a linear-progressive zone applies up to ~€17,443 before the 24% band begins. The engine traces the band walk for transparency.

What about private health insurance?

Higher earners and civil servants can opt out of statutory health insurance (KV) into private health insurance (PKV). The premium is risk-based, not income-based, so the calculator's flat 8.15% rate does not apply. PKV contributions typically range from €400-€1,500/month for a single person in 2026 depending on age and coverage.