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Net Pay
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Germany · 2026 · Steuerklasse I

Germany Salary Calculator

Enter your gross annual salary to estimate your net pay (Netto) after income tax and social insurance for tax class I.

€

Tax class I (single). Net pay is shown per month and per year.

Take-home pay
€0
€0 a year · €0 a week

Estimate: this uses a simplified Vorsorgepauschale. The exact §39b EStG calculation can differ by roughly €500–1,500 a year, so treat the result as a close guide rather than an exact payslip.

How German net pay is calculated

German net pay (Netto) is your gross salary (Brutto) minus income tax, the solidarity surcharge, optional church tax, and the employee share of social insurance. This calculator uses the 2026 figures for tax class I.

Income tax (Lohnsteuer)

Income tax follows the progressive §32a EStG formula. The first €12,348 (the Grundfreibetrag) is tax-free, after which the rate climbs smoothly from 14% to the 42% “top” rate, reaching 45% for very high incomes. The solidarity surcharge of 5.5% only applies to higher earners.

Social insurance

Employees pay roughly 21% of gross pay (up to income ceilings) toward pension (9.3%), unemployment (1.3%), health (about 8.75%) and long-term care insurance (1.8% with children, 2.4% without). These are capped at the 2026 contribution ceilings.

This models tax class I without modeling the exact Vorsorgepauschale, so it is an estimate. Other tax classes, joint assessment and allowances are not included.

Frequently asked questions

What is the difference between Brutto and Netto?

Brutto is your gross salary before deductions; Netto is what reaches your bank account after income tax, the solidarity surcharge, any church tax and social insurance contributions.

What is tax class I (Steuerklasse I)?

Tax class I applies to single employees without children-related splitting. This calculator models tax class I; other classes for married or single-parent workers are not yet included.

Why is the result an estimate?

Germany reduces taxable income by a Vorsorgepauschale for insurance contributions. This calculator uses a simplified version, so the income-tax figure can differ from an exact §39b EStG payslip by a few hundred euros.

Is the solidarity surcharge always charged?

No. The 5.5% solidarity surcharge only applies once income tax passes a threshold, so most ordinary salaries pay no Soli at all.