{
  "$comment": "Machine-readable companion to https://valem.run/calculators/germany/net-salary. Formula, inputs, outputs, engine-verified test vectors, cited sources and the re-runnable Valem ModelSpec behind the page.",
  "url": "https://valem.run/calculators/germany/net-salary",
  "dataUrl": "https://valem.run/calculators/germany/net-salary.json",
  "license": {
    "name": "CC BY 4.0",
    "url": "https://creativecommons.org/licenses/by/4.0/",
    "attribution": "Germany net salary model by Valem (https://valem.run/calculators/germany/net-salary), CC BY 4.0.",
    "note": "Covers the model — the expression of each rule and the arrangement of the catalog. The rates and thresholds themselves are law and are not licensed by anyone; the cited sources are where they come from."
  },
  "verificationUrl": "https://valem.run/calculators/germany/net-salary/verify",
  "country": "germany",
  "countryName": "Germany",
  "formula": "net-salary",
  "formulaName": "Net salary",
  "title": "Brutto Netto Rechner 2025 — Germany net salary",
  "answer": "Your net salary in Germany is your gross minus income tax (§32a EStG), the solidarity surcharge and roughly 20% in social contributions up to their ceilings.",
  "lang": "en",
  "currency": "EUR",
  "taxYear": "2025",
  "verification": {
    "claim": "internal-consistency",
    "statement": "The Valem engine reproduces this model's stated formula through 2 self-test cases (below, and re-runnable against the spec). That asserts internal consistency, NOT that the formula matches current law — the cited sources are the evidence for that, and carry the date each was last checked.",
    "selfTestCases": 2,
    "ratesAreIllustrative": false,
    "sourcesCheckedOn": "2026-08-02"
  },
  "sources": [
    {
      "label": "BMF Brutto-Netto-Rechner (official calculator)",
      "url": "https://www.bmf-steuerrechner.de",
      "checked": "2026-08-02"
    },
    {
      "label": "§32a EStG — income tax tariff",
      "url": "https://www.gesetze-im-internet.de/estg/__32a.html",
      "checked": "2026-08-02"
    }
  ],
  "terminalOutput": "netMonthly",
  "inputs": [
    {
      "name": "grossAnnual",
      "type": "number",
      "label": "Gross annual salary (EUR)",
      "format": "currency",
      "minimum": 0
    },
    {
      "name": "children",
      "type": "number",
      "label": "Children (0 = childless surcharge on care insurance)",
      "minimum": 0
    },
    {
      "name": "churchRate",
      "type": "number",
      "label": "Church tax rate (0, 0.08 or 0.09)",
      "minimum": 0,
      "maximum": 0.09
    }
  ],
  "outputs": [
    {
      "name": "socialPensionUnemp",
      "type": "number",
      "label": "Pension + unemployment",
      "format": "currency",
      "formula": "$round(($const.pensionRate + $const.unempRate) * (grossAnnual < $const.ceilingPensionUnemp ? grossAnnual : $const.ceilingPensionUnemp), 2)"
    },
    {
      "name": "careRate",
      "type": "number",
      "formula": "children > 0 ? $const.careBase : $const.careBase + $const.childlessSurcharge"
    },
    {
      "name": "socialHealthCare",
      "type": "number",
      "label": "Health + long-term care",
      "format": "currency",
      "formula": "$round(($const.healthRate + $const.addOnHalf + careRate) * (grossAnnual < $const.ceilingHealthCare ? grossAnnual : $const.ceilingHealthCare), 2)"
    },
    {
      "name": "socialTotal",
      "type": "number",
      "formula": "$round(socialPensionUnemp + socialHealthCare, 2)"
    },
    {
      "name": "zvE",
      "type": "number",
      "label": "Taxable income (zvE)",
      "format": "currency",
      "formula": "($b := grossAnnual - socialTotal - $const.allowanceEmployee - $const.specialLump; $round($b > 0 ? $b : 0, 2))"
    },
    {
      "name": "incomeTax",
      "type": "number",
      "label": "Income tax (§32a)",
      "format": "currency",
      "formula": "($z := zvE; $g := $const.grundfreibetrag; $y := ($z - $g) / 10000; $w := ($z - 17443) / 10000; $t := $z <= $g ? 0 : $z <= 17443 ? (932.30 * $y + 1400) * $y : $z <= 68480 ? (176.64 * $w + 2397) * $w + 1015.13 : $z <= 277825 ? 0.42 * $z - 10911.92 : 0.45 * $z - 19246.67; $round($t, 2))"
    },
    {
      "name": "solidaritySurcharge",
      "type": "number",
      "label": "Solidarity surcharge",
      "format": "currency",
      "formula": "$round(incomeTax > $const.soliThreshold ? incomeTax * $const.soliRate : 0, 2)"
    },
    {
      "name": "churchTax",
      "type": "number",
      "label": "Church tax",
      "format": "currency",
      "formula": "$round(incomeTax * churchRate, 2)"
    },
    {
      "name": "totalTax",
      "type": "number",
      "formula": "$round(incomeTax + solidaritySurcharge + churchTax, 2)"
    },
    {
      "name": "netAnnual",
      "type": "number",
      "label": "Net / year",
      "format": "currency",
      "formula": "$round(grossAnnual - socialTotal - totalTax, 2)"
    },
    {
      "name": "netMonthly",
      "type": "number",
      "label": "Net / month",
      "format": "currency",
      "formula": "$round(netAnnual / 12, 2)"
    }
  ],
  "testCases": [
    {
      "description": "S1 48,000 EUR single childless — default case",
      "given": {
        "grossAnnual": 48000,
        "children": 0,
        "churchRate": 0
      },
      "expect": {
        "solidaritySurcharge": 0,
        "churchTax": 0
      }
    },
    {
      "description": "S3 150,000 EUR single — ceilings and soli relief floor",
      "given": {
        "grossAnnual": 150000,
        "children": 0,
        "churchRate": 0
      },
      "expect": {
        "socialPensionUnemp": 10239.6
      }
    }
  ],
  "spec": {
    "id": "net-salary-germany",
    "version": "1.0.0",
    "schema": {
      "type": "object",
      "properties": {
        "grossAnnual": {
          "type": "number",
          "minimum": 0
        },
        "children": {
          "type": "number",
          "minimum": 0
        },
        "churchRate": {
          "type": "number",
          "minimum": 0,
          "maximum": 0.09
        },
        "socialPensionUnemp": {
          "type": "number",
          "readOnly": true
        },
        "careRate": {
          "type": "number",
          "readOnly": true
        },
        "socialHealthCare": {
          "type": "number",
          "readOnly": true
        },
        "socialTotal": {
          "type": "number",
          "readOnly": true
        },
        "zvE": {
          "type": "number",
          "readOnly": true
        },
        "incomeTax": {
          "type": "number",
          "readOnly": true
        },
        "solidaritySurcharge": {
          "type": "number",
          "readOnly": true
        },
        "churchTax": {
          "type": "number",
          "readOnly": true
        },
        "totalTax": {
          "type": "number",
          "readOnly": true
        },
        "netAnnual": {
          "type": "number",
          "readOnly": true
        },
        "netMonthly": {
          "type": "number",
          "readOnly": true
        }
      }
    },
    "constants": {
      "pensionRate": 0.093,
      "unempRate": 0.013,
      "ceilingPensionUnemp": 96600,
      "healthRate": 0.073,
      "addOnHalf": 0.0125,
      "ceilingHealthCare": 66150,
      "careBase": 0.018,
      "childlessSurcharge": 0.006,
      "allowanceEmployee": 1230,
      "specialLump": 36,
      "grundfreibetrag": 12096,
      "soliThreshold": 19950,
      "soliRate": 0.055
    },
    "defaultValues": [
      {
        "path": "$",
        "expr": "{ 'grossAnnual': 48000, 'children': 0, 'churchRate': 0 }"
      }
    ],
    "derivations": [
      {
        "path": "$.socialPensionUnemp",
        "expr": "$round(($const.pensionRate + $const.unempRate) * (grossAnnual < $const.ceilingPensionUnemp ? grossAnnual : $const.ceilingPensionUnemp), 2)"
      },
      {
        "path": "$.careRate",
        "expr": "children > 0 ? $const.careBase : $const.careBase + $const.childlessSurcharge"
      },
      {
        "path": "$.socialHealthCare",
        "expr": "$round(($const.healthRate + $const.addOnHalf + careRate) * (grossAnnual < $const.ceilingHealthCare ? grossAnnual : $const.ceilingHealthCare), 2)"
      },
      {
        "path": "$.socialTotal",
        "expr": "$round(socialPensionUnemp + socialHealthCare, 2)"
      },
      {
        "path": "$.zvE",
        "expr": "($b := grossAnnual - socialTotal - $const.allowanceEmployee - $const.specialLump; $round($b > 0 ? $b : 0, 2))"
      },
      {
        "path": "$.incomeTax",
        "expr": "($z := zvE; $g := $const.grundfreibetrag; $y := ($z - $g) / 10000; $w := ($z - 17443) / 10000; $t := $z <= $g ? 0 : $z <= 17443 ? (932.30 * $y + 1400) * $y : $z <= 68480 ? (176.64 * $w + 2397) * $w + 1015.13 : $z <= 277825 ? 0.42 * $z - 10911.92 : 0.45 * $z - 19246.67; $round($t, 2))"
      },
      {
        "path": "$.solidaritySurcharge",
        "expr": "$round(incomeTax > $const.soliThreshold ? incomeTax * $const.soliRate : 0, 2)"
      },
      {
        "path": "$.churchTax",
        "expr": "$round(incomeTax * churchRate, 2)"
      },
      {
        "path": "$.totalTax",
        "expr": "$round(incomeTax + solidaritySurcharge + churchTax, 2)"
      },
      {
        "path": "$.netAnnual",
        "expr": "$round(grossAnnual - socialTotal - totalTax, 2)"
      },
      {
        "path": "$.netMonthly",
        "expr": "$round(netAnnual / 12, 2)"
      }
    ],
    "constraints": [],
    "metaDerivations": [],
    "viewDefinition": {
      "renderer": "builtin",
      "defaultView": "main",
      "views": [
        {
          "id": "main",
          "label": "Take-home pay",
          "layout": "vertical",
          "components": [
            {
              "id": "gross",
              "type": "numericField",
              "label": "Gross annual salary (EUR)",
              "bind": "$.grossAnnual"
            },
            {
              "id": "children",
              "type": "numericField",
              "label": "Children (0 = childless surcharge on care insurance)",
              "bind": "$.children"
            },
            {
              "id": "church",
              "type": "numericField",
              "label": "Church tax rate (0, 0.08 or 0.09)",
              "bind": "$.churchRate"
            },
            {
              "id": "tiles",
              "type": "group",
              "layout": "horizontal",
              "components": [
                {
                  "id": "netM",
                  "type": "statTile",
                  "label": "Net / month",
                  "bind": "$.netMonthly",
                  "format": "currency",
                  "currency": "EUR"
                },
                {
                  "id": "netY",
                  "type": "statTile",
                  "label": "Net / year",
                  "bind": "$.netAnnual",
                  "format": "currency",
                  "currency": "EUR"
                }
              ]
            },
            {
              "id": "sep1",
              "type": "separatorLine"
            },
            {
              "id": "breakdown",
              "type": "keyValueList",
              "label": "Annual breakdown",
              "items": [
                {
                  "label": "Gross",
                  "bind": "$.grossAnnual",
                  "format": "currency",
                  "currency": "EUR"
                },
                {
                  "label": "Pension + unemployment",
                  "bind": "$.socialPensionUnemp",
                  "format": "currency",
                  "currency": "EUR"
                },
                {
                  "label": "Health + long-term care",
                  "bind": "$.socialHealthCare",
                  "format": "currency",
                  "currency": "EUR"
                },
                {
                  "label": "Taxable income (zvE)",
                  "bind": "$.zvE",
                  "format": "currency",
                  "currency": "EUR"
                },
                {
                  "label": "Income tax (§32a)",
                  "bind": "$.incomeTax",
                  "format": "currency",
                  "currency": "EUR"
                },
                {
                  "label": "Solidarity surcharge",
                  "bind": "$.solidaritySurcharge",
                  "format": "currency",
                  "currency": "EUR"
                },
                {
                  "label": "Church tax",
                  "bind": "$.churchTax",
                  "format": "currency",
                  "currency": "EUR"
                },
                {
                  "label": "Net pay",
                  "bind": "$.netAnnual",
                  "format": "currency",
                  "currency": "EUR"
                }
              ]
            },
            {
              "id": "note",
              "type": "staticText",
              "text": "'Germany 2025: social contributions to their ceilings, taxable income after the 1,230 EUR allowance, income tax per §32a EStG, 5.5% soli only above the relief floor, church tax optional. Estimate, not tax advice.'"
            },
            {
              "id": "sources",
              "type": "sourceList",
              "label": "Sources",
              "items": [
                {
                  "label": "BMF Brutto-Netto-Rechner (official calculator)",
                  "url": "https://www.bmf-steuerrechner.de",
                  "date": "2026-08-02"
                },
                {
                  "label": "§32a EStG — income tax tariff",
                  "url": "https://www.gesetze-im-internet.de/estg/__32a.html",
                  "date": "2026-08-02"
                }
              ]
            }
          ]
        }
      ]
    },
    "tests": [
      {
        "description": "S1 48,000 EUR single childless — default case",
        "given": {
          "$.grossAnnual": 48000,
          "$.children": 0,
          "$.churchRate": 0
        },
        "expect": {
          "$.solidaritySurcharge": 0,
          "$.churchTax": 0
        }
      },
      {
        "description": "S3 150,000 EUR single — ceilings and soli relief floor",
        "given": {
          "$.grossAnnual": 150000,
          "$.children": 0,
          "$.churchRate": 0
        },
        "expect": {
          "$.socialPensionUnemp": 10239.6
        }
      }
    ]
  }
}