From January 2026, qualifying employment income of up to EUR 24000 a year can be tax-free. The allowance is apportioned by eligible months, with up to EUR 2000 per month. Eligibility starts no earlier than the month after reaching the statutory retirement age. Further conditions apply, including conditions on the employer’s pension contributions.
What does this mean in practice?
The German-language gross-to-net calculator now supports Aktivrente for confirmed qualifying employment and full calendar months, keeping taxable wages separate from actual social contributions. Public service employees can transfer their tariff gross pay from the public service calculator; its own net display still excludes Aktivrente. Partial months, special payments and combined payroll for multiple jobs are not supported.
Affected topics
- Taxes & levies