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Gross-Net Calculator

Calculate German 2026 net salary from gross, or find gross for a target net, using the same payroll tax and social insurance engine.

Available

Inputs

Enter values

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Gross → NetCalculate take-home pay from gross salary

Tax

Health and Long-Term Care Insurance

Search for your statutory health insurance fund – the officially verified additional contribution rate is applied automatically. Without a selection you can enter the rate yourself.

%

Individual additional contribution (average 2026: 2.9%)

For the reduction in long-term care insurance (from the 2nd child).

Company car

Active Pension

€

Monthly or annual gross salary.

Load example

For illustration only – your own calculation is what counts.

Explanation

How Gross-Net Calculator works

The calculator finds net pay from gross or uses the same payroll tax and insurance engine to find gross for a target net. All payroll settings apply in both directions.

Net salaryIncome tax: Calculation according to § 32a EStG via the pension allowance and the taxable income.

All deductions are calculated monthly. The income tax is based on the annual gross divided by 12.

  • Solidarity surcharge: 5.5% of income tax, with exemption threshold and mitigation zone.
  • Social insurance: Contributions up to the respective assessment ceiling (health/care: €69,750/year, pension/unemployment: €101,400/year).
  • Monthly and annual amounts confused

Practice

Practical examples

For illustration only – your own calculation is what counts.

Tax class I, 3,500 EUR monthly, Bavaria

Single person without church tax, 30 years old, statutory health insurance in Bavaria.

Result: At 3,500 EUR gross monthly in tax class I, after deducting income tax and social contributions, the net salary is approximately 2,300 EUR.

Tax class III, 5,000 EUR monthly, NRW, 1 child

Married person with church tax, 1 child allowance, statutory health insurance in North Rhine-Westphalia.

Result: At 5,000 EUR gross in tax class III with 1 child allowance and church tax, the net salary is approximately 3,500 EUR.

Tax class V, 2,500 EUR monthly, Saxony

Childless person in Saxony, statutory health insurance, without church tax.

Result: At 2,500 EUR gross in tax class V, after high tax deduction, the net salary is approximately 1,483 EUR.

Tax class IV, 60,000 EUR annually, Berlin

Married person with church tax, annual salary 60,000 EUR, statutory health insurance in Berlin.

Result: At 60,000 EUR annual gross in tax class IV with church tax, the annual net is approximately 38,000 EUR.

Notes

Common mistakes

  1. An annual salary of €48,000 is entered as a monthly salary. The calculated deductions are then unrealistically high.

    Pay attention to whether the entered amount is monthly or annual. If unsure: annual salary divided by 12 gives the monthly gross.

    Wrong tax class selected

  2. Married individuals select tax class I instead of III/V or IV/IV. The result deviates significantly from the actual payroll.

    Single: Class I, Single parents: Class II, Married: Class III/V or IV/IV depending on income distribution, Second job: Class VI.

    Health insurance additional contribution not adjusted

  3. The preset additional contribution does not match your own health insurance provider. Depending on the provider, the deviation can be €30-50 monthly.

    Check the individual additional contribution on your health insurance provider's website and enter it in the calculator. The average additional contribution in 2026 is 2.9% (officially set by the Federal Ministry of Health). The individual rate of your own provider may differ.

    Child allowance confused with child benefit

  4. Users expect the child allowance to directly reduce income tax or child benefit to appear in net income.

    The child allowance only reduces the solidarity surcharge and church tax on the payroll. The more favorable comparison between child benefit and child allowance takes place only in the income tax return.

    Aktivrente (2026): only full calendar months with ongoing salary, statutory employer pension contribution, and no other concurrent social-security employment. Professional pension funds, foreign insurance, and deviating social security assessment bases (e.g., with additional contribution-liable income) cannot be calculated. Such employment may be legally eligible. Self-employment, civil service salaries, and mini-jobs are not eligible.

FAQ

Frequently asked questions

How does the calculator handle the active pension (Aktivrente)?

For one selected full calendar month in 2026, up to 2,000 euros of ongoing salary are exempt from tax where eligible employment is confirmed. The start follows the statutory standard retirement age derived from the date of birth. Taxable residual salary, the provision lump sum and the old-age relief amount enter the PAP calculation; actual social security contributions are based on the uncut salary. A pension does not have to be drawn. Annual figures simply show this month twelve times.

Which active-pension cases cannot be calculated here?

Partial months including a change of employer or end of employment, special payments and back payments, as well as combined payroll across several jobs subject to social insurance, are not covered. In such cases employers must separately check the month assignment and, where applicable, the pro-rata daily limit. Unused amounts are not carried over. Tax class VI requires written confirmation that the allowance is not used elsewhere. A first eligible employment in classes I–V takes priority; any distribution belongs, where applicable, in the tax assessment.

What does the gross-net calculator compute?

The calculator finds net pay from gross or uses the same payroll tax and insurance engine to find gross for a target net. All payroll settings apply in both directions.

How accurate is the calculation?

The calculation follows the official calculation plan (PAP) 2026 of the Federal Ministry of Finance for income tax and the current social insurance calculation parameters. It delivers the same value as a machine payroll calculation for ongoing employment income without special payments.

What do tax classes I through VI mean?

Tax class I applies to single persons, II for single parents, III and V for married couples (one chooses III, the other V), IV for married couples with equal distribution, VI for second and side jobs.

How does the child allowance affect the result?

The child allowance does not directly reduce income tax but lowers the assessment basis for solidarity surcharge and church tax. The income tax itself remains the same, but solidarity surcharge and church tax are lower.

What is the difference between statutory and private health insurance?

Statutory contributions are percentage-based up to the ceiling. For private insurance, actual health and care premiums less capped employer subsidies reduce net pay; only the certified basic health share enters the tax provision allowance. No net result is shown without all required amounts.

Why is long-term care insurance different in Saxony?

In Saxony, employees bear a higher share of long-term care insurance. The employer share is lower there (1.3% instead of 1.8%), with the employee paying correspondingly more.

What is the contribution ceiling?

The contribution ceiling is the income level up to which social insurance contributions are calculated. For health/care insurance it is 69,750 euros annually in 2026 and for pension/unemployment insurance a nationwide 101,400 euros. Income above this threshold is no longer subject to social contributions.

Why does my result differ from the payslip?

Payslips consider individual tax allowances, capital-forming benefits, occupational pension schemes as well as further benefits in kind and non-cash benefits that are not captured here. You can optionally enter the non-cash benefit of a privately used company car; other individual variations are not reflected by the standard payroll tax deduction for ongoing salary.

What gross salary do I need for my target net pay?

Select Net → Gross and enter your target net. A bounded search reuses the same tax and insurance calculation and shows the computed net and difference.

Limits

Limitations

  • Special payments (Christmas bonus, vacation pay, bonuses) and back payments may not be added to the regular monthly salary. Their own calculation method and temporal allocation are not represented here.
  • Individual tax allowances (e.g., for business expenses, disability, or commuting allowance) cannot be entered in the calculator.
  • The calculator does not estimate private contributions. Actual private health insurance premium, certified basic share, mandatory long-term care contribution, and employer subsidies must be entered. Non-eligible tariff components reduce net income but not the tax pension allowance.
  • Mini-jobs (€603 threshold in 2026) have their own calculation rules. Midi-jobs are considered in the Aktivrente check for confirmed single employment with regular monthly salary; outside this check, the transitional range is not fully represented.
  • The calculation applies to the tax year 2026. Changes to the tax tariff, contribution rates, or calculation parameters require an update.
  • Aktivrente Act – § 3 No. 21 EStG

Sources

Sources and references

  • Einkommensteuergesetz (EStG) – Paragraph 32a EinkommensteuertarifBundesministerium der Justiz

    Legal basis for the income tax schedule with basic allowance, progression zones and top tax rate. Basis for the income tax calculation.

    View sourceValidity: 01/01/2026 – 12/31/2026 · Retrieved: 09/07/2026 · Verified on: 09/07/2026 · Primary source
  • Programmablaufplan (PAP) für die maschinelle Lohnsteuerberechnung 2026Bundesministerium der Finanzen (BMF)

    Official calculation algorithm of the Federal Ministry of Finance for machine income tax determination. Defines the exact calculation steps for income tax, solidarity surcharge and church tax.

    View sourceAs of: 11/12/2025 · Validity: 01/01/2026 – 12/31/2026 · Retrieved: 09/07/2026 · Verified on: 09/07/2026 · Primary source
  • Lohnsteuertabellen und BerechnungsprogrammeBundesministerium der Finanzen (BMF)

    Official online tax calculator as a reference for income tax calculation. Allows comparison of calculated values.

    View sourceValidity: 01/01/2026 – 12/31/2026 · Retrieved: 09/07/2026 · Verified on: 09/07/2026 · Primary source
  • Sozialversicherungs-Rechengrößenverordnung 2026Bundesministerium für Arbeit und Soziales (BMAS)

    Annually adjusted calculation parameters: contribution ceilings (health/care and pension/unemployment), reference values and compulsory insurance threshold.

    View sourceValidity: 01/01/2026 – 12/31/2026 · Retrieved: 09/07/2026 · Verified on: 09/07/2026 · Primary source
  • Beiträge und Beitragsbemessungsgrenzen 2026Bundesministerium für Gesundheit

    Official 2026 contribution rates, average additional contribution and assessment ceiling for health and care insurance.

    View sourceValidity: 01/01/2026 – 12/31/2026 · Retrieved: 09/07/2026 · Verified on: 09/07/2026 · Primary source
  • § 257 SGB V – Beitragszuschüsse für BeschäftigteBundesministerium der Justiz / Bundesamt für Justiz

    Legal basis and limits for the employer subsidy to private health insurance.

    View sourceAs of: 08/03/2026 · Validity: 01/01/2026 – 12/31/2026 · Retrieved: 09/07/2026 · Verified on: 09/07/2026 · Primary source
  • § 61 SGB XI – Beitragszuschüsse für PrivatversicherteBundesministerium der Justiz / Bundesamt für Justiz

    Legal basis and limits for the employer subsidy to private mandatory care insurance, including Saxony.

    View sourceAs of: 08/03/2026 · Validity: 01/01/2026 – 12/31/2026 · Retrieved: 09/07/2026 · Verified on: 09/07/2026 · Primary source
  • Minijobs im gewerblichen Bereich 2026Minijob-Zentrale

    Official information on the monthly mini-job earnings threshold of 603 euros from January 2026.

    View sourceValidity: 01/01/2026 – 12/31/2026 · Retrieved: 07/30/2026 · Verified on: 09/07/2026 · Primary source
  • Aktivrentengesetz – § 3 Nr. 21 EStGBundesgesetzblatt

    BMF: Questions and answers on Aktivrente

    View sourceAs of: 12/23/2025 · Retrieved: 09/07/2026 · Verified on: 09/07/2026 · Primary source
  • BMF: Fragen und Antworten zur AktivrenteBundesministerium der Finanzen

    LStH 2026, Annex 30a – Pension allowance

    View sourceAs of: 06/25/2026 · Retrieved: 09/07/2026 · Verified on: 09/07/2026 · Primary source
  • LStH 2026, Anhang 30a – VorsorgepauschaleBundesministerium der Finanzen

    § 235 SGB VI – Standard retirement age of transitional cohorts

    View sourceAs of: 08/14/2025 · Validity: 01/01/2026 – 12/31/2026 · Retrieved: 09/07/2026 · Verified on: 09/07/2026 · Primary source
  • § 235 SGB VI – Regelaltersgrenze der ÜbergangsjahrgängeBundesministerium der Justiz / Bundesamt für Justiz

    § 24a EStG – Age relief amount

    View sourceAs of: 09/07/2026 · Retrieved: 09/07/2026 · Verified on: 09/07/2026 · Primary source
  • § 24a EStG – AltersentlastungsbetragBundesministerium der Justiz / Bundesamt für Justiz

    Continued employment of pension recipients

    View sourceAs of: 09/07/2026 · Retrieved: 09/07/2026 · Verified on: 09/07/2026 · Primary source
  • Weiterbeschäftigung von RentenbeziehernDeutsche Rentenversicherung

    Transitional range: Calculation bases 2026

    View sourceAs of: 09/07/2026 · Retrieved: 09/07/2026 · Verified on: 09/07/2026 · Primary source
  • Übergangsbereich: Berechnungsgrundlagen 2026Deutsche Rentenversicherung

    Gross-net calculation according to PAP 2026 of the BMF and social security calculation parameters 2026. No individual tax advice.

    View sourceAs of: 01/01/2026 · Validity: 01/01/2026 – 12/31/2026 · Retrieved: 09/07/2026 · Verified on: 09/07/2026 · Primary source
  • § 8 Abs. 2 EStG – Bewertung des geldwerten Vorteils aus der Kfz-NutzungBundesministerium der Justiz / Bundesamt für Justiz

    § 8 Abs. 2 EStG – Valuation of the non-cash benefit from company car use

    View sourceAs of: 09/07/2026 · Retrieved: 09/07/2026 · Verified on: 09/07/2026 · Primary source
  • § 6 Abs. 1 Nr. 4 EStG – Bruttolistenpreis und Begünstigung von Elektro- und HybridfahrzeugenBundesministerium der Justiz / Bundesamt für Justiz

    § 6 Abs. 1 Nr. 4 EStG – Gross list price and the tax relief for electric and hybrid vehicles

    View sourceAs of: 09/07/2026 · Retrieved: 09/07/2026 · Verified on: 09/07/2026 · Primary source