Gross-to-Net Calculator 2026

Automatically translated from German. · Read original

With the 2026 Gross-to-Net Calculator, you can see in seconds how much of your gross salary remains after tax and social security contributions. The calculator uses the 2026 income tax scale, all six tax brackets, church tax, children and the current social security contribution rates.

How your net salary for 2026 is calculated

Two types of deductions are taken from your gross salary: tax and social security contributions. Social security contributions are usually split equally between the employee and the employer.

• Income tax: based on the 2026 income tax scale with a basic allowance of €12,348 per year.
• Solidarity surcharge: 5.5 per cent of income tax, but only on high incomes (exemption threshold: €20,350 in income tax per year).
• Church tax: 8 per cent of income tax in Bavaria and Baden-Württemberg, 9 per cent in all other federal states.
• Health insurance: 14.6 per cent plus a supplementary contribution (average for 2026: 2.9 per cent), half of which you pay.
• Long-term care insurance: 3.6 per cent, your share 1.8 per cent (2.3 per cent in Saxony). Childless people aged 23 and over pay 0.6 percentage points more; the contribution decreases from the second child onwards.
• Pension insurance: 18.6 per cent, your share 9.3 per cent.
• Unemployment insurance: 2.6 per cent, your share 1.3 per cent.

Contribution assessment ceilings for 2026

Social security contributions are only payable up to a certain ceiling. In 2026, this ceiling will be €5,812.50 per month for health and long-term care insurance, and €8,450 per month for pension and unemployment insurance. If you earn more than this, these contributions will not increase any further.

What is my tax bracket?

• I: single, divorced or widowed
• II: single parent (with tax relief)
• III: married, partner is in tax class V or has no income
• IV: married, both earn a similar amount
• V: married, spouse is in tax class III
• VI: for the second and each subsequent job

Frequently asked questions

How much net income remains from a gross income of €3,000?

In tax bracket I, with no children and no church tax, you’ll be left with around €2,054 net per month in 2026. The amount changes if you have children, are in tax bracket III or pay any other additional contributions – enter your details above.

How much is the net pay for a gross salary of €4,000?

In tax bracket I, with no children and no church tax, this amounts to around €2,606 net in 2026. In tax bracket III, the amount rises to around €2,928.

What is the transitional income bracket (midijob)?

If your earnings are between €603.01 and €2,000 per month, you pay lower social security contributions. The calculator takes this into account automatically.

Is the result binding?

No. The calculator provides an accurate estimate, but your payslip may differ due to special payments, tax-free allowances, the factor method or benefits in kind.