Net / Gross Calculator 2026
Gross in, net out — based on the §32a EStG income-tax tariff and the 2026 social-security contribution rates.
Calculated using the official BMF 2026 wage-tax program flow plan (Stand 12.11.2025).
How is this calculated?
Wage tax via the §32a EStG income-tax tariff, plus solidarity surcharge and church tax where due.
Pension, unemployment, health and long-term care insurance — mostly split 50/50 between employee and employer. Exceptions: the childless surcharge to long-term care insurance is paid by the employee alone, and in Saxony the employee's care share is 0.5 points higher.
Class III relieves the main earner in a couple; V and VI carry noticeably higher withholding.
Child allowances lower Soli and church tax. Childless employees aged 23+ pay a long-term-care surcharge.
Wage tax, solidarity surcharge and church-tax basis are computed using the official BMF 2026 wage-tax program flow plan (Stand 12.11.2025); social-security shares follow the 2026 contribution rates and contribution-assessment ceilings. The calculator is not a substitute for tax advice — actual amounts may differ depending on individual allowances, factor methods and your insurer.
Source: German BMF payroll-tax program 2026 (as of 12 Nov 2025) · §32a EStG
Data: Tax year 2026 · engine klartag-lst-2026-pap-v1.0
Validated: 516/516 official test vectors, to the euro
- Regular monthly gross pay, tax classes I–VI
- Income tax, solidarity surcharge, church tax
- Social contributions (health, care, pension, unemployment)
- Child allowance and supplementary health-insurance rate
- One-off payments / other remuneration
- Factor method (tax class IV with factor)
- Individual income-tax allowances
- Private health insurance in detail
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