Gross-to-net calculator

A gross-to-net calculator works out how much of your gross salary remains after taxes and social security contributions in Germany.

What is deducted?

Social security (approx. 20% employee share):

• Health insurance: 7.3% + individual additional contribution (~0.9%) = ~8.2%
• Pension insurance: 9.3%
• Unemployment insurance: 1.3%
• Long-term care insurance: 1.7% (childless from 23: 2.3%)

Taxes (variable depending on income):

• Wage tax: 0–45% (progressive)
• Solidarity surcharge: 5.5% of wage tax (only for high incomes)
• Church tax: 8–9% of wage tax (if you're a church member)

Sample calculations 2025 (tax class I, no children, no church):

• €2,500 gross → approx. €1,815 net (27% deductions)
• €3,500 gross → approx. €2,300 net (34% deductions)
• €5,000 gross → approx. €3,050 net (39% deductions)
• €8,000 gross → approx. €4,570 net (43% deductions)

Contribution ceilings 2026:

• Pension insurance: €8,450/month (nationwide) – no pension contributions above this
• Health insurance: €5,812.50/month – no health insurance contributions above this

Cold progression (bracket creep):

If your salary rises in line with inflation, you pay more tax – even though your purchasing power stays the same. The state profits from inflation. Since 2023 the basic tax-free allowance has been adjusted annually to partly offset this.