# Brutto Netto Rechner 2026 — Germany net salary

Source page: https://valem.run/calculators/germany/net-salary

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.

**Tax year:** 2026

## How it is calculated

Germany taxes employment income progressively. First, social contributions come off the gross: pension (9.3%) and unemployment (1.3%) up to the 101,400 EUR ceiling, and health (7.3% plus half the average insurer add-on) and long-term care (1.8%, plus a 0.6-point surcharge if you are childless and over 23) up to the 69,750 EUR ceiling.

What remains, after the 1,230 EUR employee allowance and a 36 EUR lump sum, is your taxable income (zu versteuerndes Einkommen, zvE). Income tax is computed from the §32a EStG tariff: nothing up to the 12,348 EUR basic allowance, then a rising marginal rate up to 42% (45% for very high incomes).

A 5.5% solidarity surcharge applies only where the tax exceeds the relief floor, so most employees pay none. Church tax (8% or 9% of the income tax) is optional and off by default. The calculator exposes children and church membership because both change the result; the defaults model a single, childless employee.

## Worked example

With Gross annual salary of 48,000 EUR, this model computes Net / month of 2,624.98 EUR.

## Inputs

| Name | Label | Type |
| --- | --- | --- |
| `grossAnnual` | Gross annual salary | number |
| `children` | Children | number |
| `churchRate` | Church tax rate | number |

## Sources

- [BMF Brutto-Netto-Rechner (official calculator)](https://www.bmf-steuerrechner.de) (checked 2026-08-02)
- [§32a EStG — income tax tariff from 2026](https://www.gesetze-im-internet.de/estg/__32a.html) (checked 2026-10-17)
- [§3 SolZG — solidarity surcharge Freigrenze (20,350 EUR)](https://www.gesetze-im-internet.de/solzg_1995/__3.html) (checked 2026-10-17)
- [vdek — 2026 contribution rates and ceilings](https://www.vdek.com/vertragspartner/arbeitgeber/beitragssaetze.html) (checked 2026-10-17)
- [Bundesanzeiger — average health add-on 2026 (2.9%)](https://www.bundesanzeiger.de/pub/publication/oUJYVk8GYRXybnb9Y4h/content/oUJYVk8GYRXybnb9Y4h/BAnz%20AT%2010.11.2025%20B7.pdf) (checked 2026-10-17)

## What this page claims

The Valem engine reproduces this model's formula through 2 self-test cases. That shows internal consistency, not that the formula matches current law; the cited sources are the evidence for that. Estimate, not tax advice.

## For agents

- Model manifest (formula, constants, test vectors): https://valem.run/calculators/germany/net-salary.json
- Compute by URL: https://valem.run/calculators/germany/net-salary.json?grossAnnual=48000
- MCP: https://valem.run/mcp/calculators (call `calculate` with calculator `germany/net-salary`)