Germany take-home pay: example salaries (2026)
Here is the net take-home pay after tax for a range of common gross salaries in Germany, for a single person using the default settings above. Use the calculator for your exact figure.
| Gross salary (per year) | Net per year | Net per month | You keep |
|---|---|---|---|
| 25.000 € | 18.312 € | 1.526 € | 73.2% |
| 30.000 € | 21.227 € | 1.769 € | 70.8% |
| 35.000 € | 24.088 € | 2.007 € | 68.8% |
| 40.000 € | 26.893 € | 2.241 € | 67.2% |
| 50.000 € | 32.337 € | 2.695 € | 64.7% |
| 60.000 € | 37.561 € | 3.130 € | 62.6% |
| 70.000 € | 42.583 € | 3.549 € | 60.8% |
| 85.000 € | 50.675 € | 4.223 € | 59.6% |
| 100.000 € | 58.030 € | 4.836 € | 58.0% |
| 120.000 € | 68.544 € | 5.712 € | 57.1% |
How your German net salary is calculated in 2026
In Germany the gap between gross (Brutto) and net (Netto) is large, because your pay carries both taxes and four social insurances. Taxes are income tax (Lohnsteuer), the solidarity surcharge (Solidaritätszuschlag) and, for church members, church tax (Kirchensteuer). Social insurance covers pension, unemployment, health and long-term care. This calculator follows the official 2026 wage-tax procedure (BMF Programmablaufplan) and the 2026 contribution rates.
Your tax class and federal state matter a lot: the class sets how income tax is computed, while the state sets church tax (8% in Bavaria and Baden-Württemberg, 9% elsewhere) and the special care-insurance split in Saxony. The basic tax-free allowance (Grundfreibetrag) for 2026 is €12,348; the 42% rate starts at €69,879 and the 45% rate at €277,826.
German income tax classes (Steuerklassen)
| Class | Applies to | Effect |
|---|---|---|
| I | Single, divorced, widowed | Standard taxation |
| II | Single parents | Extra €4,260 relief amount |
| III | Married, much higher earner | Lowest tax (partner takes V) |
| IV | Married, similar incomes | Standard taxation each |
| V | Married, much lower earner | Highest tax (partner takes III) |
| VI | Second / further job | No allowances, highest deductions |
Social insurance contributions (Sozialversicherung)
Employees and employers split social insurance roughly in half. For 2026 the employee pays 9.3% pension, 1.3% unemployment, 7.3% health plus half the health fund’s supplement (about 2.9% on average, so ~1.45%), and 1.8% long-term care. Contributions only apply up to the income thresholds (Beitragsbemessungsgrenzen): €69,750 for health and care, €101,400 for pension and unemployment.
2026 social insurance — employee share
| Insurance | Total rate | Employee |
|---|---|---|
| Pension (RV) | 18.6% | 9.3% |
| Unemployment (AV) | 2.6% | 1.3% |
| Health (KV) | 14.6% + supplement | 7.3% + ½ supplement |
| Long-term care (PV), with children | 3.6% | 1.8% |
| Long-term care (PV), childless 23+ | 4.2% | 2.4% |
The childless surcharge in care insurance
Employees aged 23 and over with no children pay an extra 0.6 percentage points in long-term care insurance, raising the employee share from 1.8% to 2.4%. Parents pay less: from the second to the fifth child under 25, the rate falls by 0.25 points per child. In Saxony the employee carries a higher base share (2.3% instead of 1.8%).
Solidarity surcharge and church tax
The solidarity surcharge is 5.5% of your income tax, but a high exemption threshold means most employees no longer pay it — it only applies once annual income tax passes about €20,350 (single) or €40,700 (jointly assessed). Church tax is 8% or 9% of your income tax and only applies if you belong to a tax-collecting church. Child allowances (Kinderfreibeträge) reduce the base used for the surcharge and church tax.
Worked example: €60,000, class I, no children
- Social insurance (employee): pension €5,580 + unemployment €780 + health €5,250 + care €1,440 = €13,050
- Taxable income after the provision lump sum (Vorsorgepauschale): about €46,644
- Income tax on that: about €9,389; no solidarity surcharge (below the threshold)
- Net take-home: about €37,561 a year, roughly €3,130 a month
That is an effective burden near 37% — which is why your tax class, health fund and children all make a real difference to your monthly net.
Frequently asked questions
How much net is €60,000 gross in Germany?
For tax class I, childless, with average statutory health insurance, €60,000 gross leaves about €37,561 net per year — roughly €3,130 a month. Your tax class, state, children and health fund change the result, so use the calculator for your case.
Which tax class gives the most net pay?
For a married single-earner couple, class III gives the lowest income tax and the highest net pay, while the partner takes class V. Couples with similar incomes usually use class IV/IV. Singles are class I; single parents class II.
What is the childless surcharge?
Employees aged 23+ without children pay an extra 0.6 percentage points in long-term care insurance (employee share 2.4% instead of 1.8%). Parents and people under 23 are exempt, and parents of several children under 25 pay even less.
Do I have to pay church tax?
Only if you are a member of a tax-collecting religious community. It is 8% of your income tax in Bavaria and Baden-Württemberg and 9% elsewhere. Leaving the church ends the obligation.
Why might my real payslip differ slightly?
Individual allowances, company pension schemes, capital-forming benefits or one-off payments can shift the figure. Tax classes V and VI use a simplified comparison method here, and private health insurance is estimated. For binding figures, ask your employer or a tax adviser.