Personal income tax
The 2026 basic tax-free amount is €12,348. The progressive formula contains curved bands rather than only flat percentage brackets. Solidarity surcharge, church tax and social insurance are separate components, so income tax alone is not a take-home-pay calculation.
Filing & deadlines
Use the BMF calculator for the relevant assessment year and distinguish annual taxable income from gross wages. Joint assessment, tax class and filing obligations depend on circumstances. The calculator’s FAQ explains its limits; returns are handled through ELSTER.
Business and scope
The corporation-tax rate remains 15% through 2027. Solidarity surcharge and municipal trade tax can also apply; 15% is not the combined business-tax burden. Legislated reductions beginning in 2028 must not be used for 2026 profits.
Salary and take-home pay calculator
2026 Germany: resident employee aged 23–63, one continuous full-year job, statutory health/pension/unemployment/care insurance, regular monthly gross above €2,000. Tax classes I–V and class IV factor method are calculated locally using the official BMF 2026 programme.
Annual estimate · 2026
- Annual gross earnings
- €48,000.00
- Employee mandatory contributions
- €10,440.00
- Total payroll tax withholding
- €6,294.00
- Cash pay after social insurance and withholding
- €31,266.00
- Average per calendar month (annual net ÷ 12)
- €2,605.50
Calculation details
- Wage tax (Lohnsteuer)
- €6,294.00
- Solidarity surcharge
- €0.00
- Church tax withheld
- €0.00
- Employee care insurance (included in contributions)
- €1,152.00
- Employee health insurance (included in contributions)
- €4,200.00
| Month | Annual gross earnings | Employee mandatory contributions | Total payroll tax withholding | Employee health insurance (included in contributions) |
|---|---|---|---|---|
| 2026-01 | €4,000.00 | €870.00 | €524.50 | €350.00 |
| 2026-02 | €4,000.00 | €870.00 | €524.50 | €350.00 |
| 2026-03 | €4,000.00 | €870.00 | €524.50 | €350.00 |
| 2026-04 | €4,000.00 | €870.00 | €524.50 | €350.00 |
| 2026-05 | €4,000.00 | €870.00 | €524.50 | €350.00 |
| 2026-06 | €4,000.00 | €870.00 | €524.50 | €350.00 |
| 2026-07 | €4,000.00 | €870.00 | €524.50 | €350.00 |
| 2026-08 | €4,000.00 | €870.00 | €524.50 | €350.00 |
| 2026-09 | €4,000.00 | €870.00 | €524.50 | €350.00 |
| 2026-10 | €4,000.00 | €870.00 | €524.50 | €350.00 |
| 2026-11 | €4,000.00 | €870.00 | €524.50 | €350.00 |
| 2026-12 | €4,000.00 | €870.00 | €524.50 | €350.00 |
Income tax, solidarity surcharge and church withholding are shown separately. Use the health fund's actual additional rate; 2.9% is the published average, not every fund's rate. One bonus is supported from April to December; January–March may require prior-year social insurance data. Child allowance is the ELStAM counter, not the number of children. Care discounts use children under 25 and lifelong parent status. Rates/status must remain unchanged throughout the year. Excludes mini/midijobs, private insurance, pensioners, other jobs, benefits in kind, church-tax caps/refunds and the final annual income-tax assessment. Registered annual allowance is applied to payroll only.
Official basis and tool instructions
BMF wage and income tax calculators
This link opens the authority’s service or instructions. Check its supported year and eligibility; a calculation or draft does not submit a tax return.
Open official resource ↗Official basis and tool instructions
- Bundesministerium der Finanzen (BMF) — Reference 1https://www.bmf-steuerrechner.de/
- Bundesministerium der Finanzen (BMF) — Reference 2https://www.bundesfinanzministerium.de/Content/DE/Standardartikel/Themen/Steuern/das-aendert-sich-2026.html
- Bundesministerium der Finanzen (BMF) — Reference 3https://www.bundesfinanzministerium.de/Content/DE/Standardartikel/Service/Abgabenrechner/FAQ.html
- Bundesministerium der Finanzen (BMF) — Reference 4https://www.gesetze-im-internet.de/kstg_1977/__23.html
- Bundesministerium der Finanzen (BMF) — Reference 5https://www.elster.de/eportal/start
Official sources
Sources checked 28 Oct 2026 · 2026
- Bundesministerium der Finanzen (BMF) — Reference 1https://www.bundesfinanzministerium.de/Content/DE/Standardartikel/Themen/Steuern/das-aendert-sich-2026.html
- Bundesministerium der Finanzen (BMF) — Reference 2https://www.bundesfinanzministerium.de/Content/DE/Standardartikel/Service/Abgabenrechner/FAQ.html
- Bundesministerium der Finanzen (BMF) — Reference 3https://www.gesetze-im-internet.de/kstg_1977/__23.html
- Bundesministerium der Finanzen (BMF) — Reference 4https://www.elster.de/eportal/start