Net salary estimate (Germany)

Assumptions

• This is an estimate for planning, not a payslip. Real payroll follows the BMF Programmablaufplan 2026 and can differ by several euros per month, more with one-off payments, company benefits, salary conversion or mid-year changes.
• All values were checked on 2026-10-05 against official sources listed below; amounts apply to 2026 only and change every January.
• The employee is assumed to be compulsorily insured in statutory pension, unemployment, health and long-term care insurance and to work outside Saxony unless the Saxony care split is selected.
• The health insurance additional rate defaults to the 2026 average of 2.9 %; each insurer sets its own rate, so users should enter their fund's rate if they know it.
• Pay in the transition zone (603.01-2,000 EUR per month) uses a reduced employee contribution base; the 2026 factor F was not verified for this file and is set to null, so such results must be marked as less reliable. Minijobs up to 603 EUR are outside the scope of this estimate.
• Private health insurance, tax-free allowances entered by the tax office (Freibeträge), the factor method (class IV with factor), church tax capping, the special church fee for mixed-faith couples and income from other sources are not modelled.
• The Bavaria and Baden-Wuerttemberg church tax rate of 8 % is confirmed by the church tax information site of the Protestant regional churches (semi-official source); the Berlin rate of 9 % is confirmed by the Berlin service portal.
• The amounts for tax classes V and VI (14,071 / 34,939 / 222,260 EUR) are taken from the version of § 39b EStG currently published on gesetze-im-internet.de, which also contains the 2026 tariff; they should be re-checked against the PAP 2026 before the tool is used for exact comparisons.
• Tax class III assumes the spouse is in class V; the estimate does not optimise between class combinations.

Assumptions and sources are written in English.

Sources