Germany · Tax year 2026 · Tax class I
Germany Salary Calculator
Enter your gross annual salary to see income tax, the solidarity surcharge, optional church tax and your employee social insurance contributions line by line. Results follow the 2026 payroll withholding rules for an employee in tax class I without children.
Worked example: €60,000 salary
Employee social insurance on €60,000 is pension 9.3% (€5,580), unemployment 1.3% (€780), health 8.75% including half of the average extra contribution (€5,250) and long-term care 2.4% for a person without children (€1,440), a total of €13,050. The pension and insurance allowance is €12,090, so taxable income is €60,000 less the €1,230 employee allowance, the €36 special-expenses allowance and €12,090, which is €46,644. The 2026 tariff gives income tax of €9,389, and no solidarity surcharge applies because the tax is below the threshold. Take-home pay is €60,000 - €13,050 - €9,389 = €37,561 a year, or about €3,130.08 a month.
This example is checked against a hand-calculated test in our code. It assumes tax class I, no children, no church tax and a health fund that charges the average extra contribution of 2.9%.
How we calculate this
This calculator applies the income tax tariff in section 32a of the Income Tax Act for 2026 (basic allowance of €12,348, rising to 42% and 45% at the top), the employee allowance of €1,230, the special-expenses allowance of €36 and the pension and insurance allowance (Vorsorgepauschale) for 2026, calculated under Federal Ministry of Finance rules. Employee contributions are 9.3% for pension and 1.3% for unemployment insurance up to €101,400, and 7.3% plus half of the average extra rate for health insurance and 1.8% (2.4% without children) for long-term care, or 2.3% (2.9% without children) with a place of work in Saxony, up to €69,750. Church tax is optional, at 9% or 8% of income tax depending on the state.
It is an estimate. It uses the average health fund extra contribution of 2.9%, so your own fund may differ, and it does not cover private health insurance, other tax classes, children or bonuses. Payslips are calculated month by month and can differ by a few euros. The church tax rates come from secondary sources and are marked as not yet verified on our sources page. For an exact figure, consult your payroll provider or a tax adviser.
Sources: Income Tax Act section 32a, Federal Government social insurance figures 2026, BMF letter on the Vorsorgepauschale from 2026, BMF wage tax calculation program 2026 (copy hosted by IHK Munich), German Pension Insurance on contribution sharing (Saxony care insurance).