When you compare job offers in Germany, or negotiate a salary before you move, the figure that matters is what reaches your account each month. This page shows net pay for the salaries people ask about most, from €40,000 to €120,000, for 2026.
Every figure is worked out live by the Germany net salary calculator, which follows the payroll program that the Federal Ministry of Finance publishes for employers.Federal Ministry of Finance Unless a section says otherwise, the figures are for a single employee in tax class I (Steuerklasse I), living in Berlin, aged 23 or over, with no children, no church tax and public health insurance at the average rate.
The short answer
On a €60,000 salary in tax class I you take home €3,130.09 a month, or €37,561 a year. Total deductions are €22,438.92, which is 37.4% of your gross pay.
| Line | Year | Month |
|---|---|---|
| Gross pay | €60,000.00 | €5,000.00 |
| Wage tax (Lohnsteuer) | €9,388.92 | €782.41 |
| Pension insurance | €5,580.00 | €465.00 |
| Unemployment insurance | €780.00 | €65.00 |
| Health insurance | €5,250.00 | €437.50 |
| Long-term care insurance | €1,440.00 | €120.00 |
| Net pay | €37,561.08 | €3,130.09 |
That share is higher than many newcomers expect. Germany’s income tax is not unusually high at this level, but every employee also pays into pension, unemployment, health and long-term care insurance, and together those cost more than the wage tax (Lohnsteuer) on a €60,000 salary.
Net salary at common salaries
These figures are for 2026 in tax class I. The monthly column is a regular month’s pay; the yearly column is twelve of them.
| Gross salary | Net a year | Net a month | Share deducted |
|---|---|---|---|
| €40,000 | €26,893 | €2,241.08 | 32.8% |
| €45,000 | €29,643 | €2,470.21 | 34.1% |
| €50,000 | €32,337 | €2,694.76 | 35.3% |
| €55,000 | €34,978 | €2,914.80 | 36.4% |
| €60,000 | €37,561 | €3,130.09 | 37.4% |
| €65,000 | €40,091 | €3,340.88 | 38.3% |
| €70,000 | €42,583 | €3,548.58 | 39.2% |
| €75,000 | €45,351 | €3,779.25 | 39.5% |
| €80,000 | €48,049 | €4,004.08 | 39.9% |
| €90,000 | €53,245 | €4,437.08 | 40.8% |
| €100,000 | €58,031 | €4,835.94 | 42% |
| €110,000 | €63,243 | €5,270.29 | 42.5% |
| €120,000 | €68,544 | €5,711.97 | 42.9% |
If your contract states a monthly salary, multiply it by twelve to find the row; if you also get a 13th month’s salary, add that to the yearly figure. The calculator treats the whole amount as twelve equal months, whereas a real payroll taxes a 13th salary in the month it is paid, so that month’s payslip looks different.
Where the money goes
The mix of deductions changes as pay rises. These are yearly amounts in tax class I:
| Gross salary | Wage tax | Solidarity surcharge | Pension | Unemployment | Health | Long-term care |
|---|---|---|---|---|---|---|
| €40,000 | €4,407.00 | €0.00 | €3,720.00 | €519.96 | €3,500.04 | €960.00 |
| €60,000 | €9,388.92 | €0.00 | €5,580.00 | €780.00 | €5,250.00 | €1,440.00 |
| €80,000 | €15,693.96 | €0.00 | €7,440.00 | €1,040.04 | €6,103.08 | €1,674.00 |
| €100,000 | €23,247.00 | €344.64 | €9,300.00 | €1,299.96 | €6,103.08 | €1,674.00 |
| €120,000 | €31,593.00 | €1,337.88 | €9,430.20 | €1,318.20 | €6,103.08 | €1,674.00 |
Wage tax grows fastest, because the income tax rate rises with income. It is collected monthly as an advance on your income tax for the year, after allowances such as the employee allowance of €1,230 and the basic allowance of €12,348.Federal Ministry of Justice
The solidarity surcharge (Solidaritätszuschlag) is zero for most of the table. It applies only once your wage tax for the year passes €20,350, and it is phased in gently above that.Federal Ministry of Justice
The four social insurances are a flat share of your pay up to their ceilings. You pay 9.3% for pension, 1.3% for unemployment, half of the 14.6% health rate plus half of your fund’s add-on, and 1.8% for care, plus 0.6% if you have no children.Federal Ministry of Justice
Why the share levels off
Look down the last column of the first table: the share deducted climbs steadily at first, then more slowly once salaries pass the health insurance ceiling. That is the contribution ceilings (Beitragsbemessungsgrenzen) at work. Health and care contributions stop growing once your salary passes €69,750 a year, which is why the health and care columns are the same for €80,000, €100,000 and €120,000. Pension and unemployment contributions stop at €101,400. The bigger step between €90,000 and €100,000 is the solidarity surcharge starting to apply.
Above that point, the only deductions that keep growing are the taxes. So at the top of the table more of each extra euro goes on tax than on social insurance, but the total share deducted grows only slowly.
Tax class III, IV and V on €60,000
For married couples, the tax class decides how much wage tax comes off each month. Here is the same €60,000 salary in every class:
| Tax class | Who it is for | Wage tax a year | Net a month | Net a year |
|---|---|---|---|---|
| I | Single | €9,388.92 | €3,130.09 | €37,561 |
| III | Married, higher earner | €4,821.96 | €3,510.67 | €42,128 |
| IV | Married, similar pay | €9,388.92 | €3,130.09 | €37,561 |
| V | Married, lower earner | €15,363.96 | €2,632.17 | €31,586 |
Without children, class IV gives exactly the same result as class I. Class III withholds much less, because it applies the rate for a married couple to one salary, and class V withholds much more, because the partner in class III has already used both basic allowances. The class does not change what a couple finally owes: the tax office settles the difference in the couple’s joint assessment, and couples using III and V must file a tax return.Federal Ministry of Justice The guide to German tax classes compares the combinations for a couple.
With and without church tax
Members of a church that levies church tax (Kirchensteuer) pay 8% of their wage tax in Bavaria and Baden-Württemberg and 9% in the other states.Federal Ministry of Finance
| Gross salary | Net a month, no church tax | With church tax, Berlin | With church tax, Bavaria | Church tax a year, Berlin |
|---|---|---|---|---|
| €40,000 | €2,241.08 | €2,208.03 | €2,211.70 | €396.60 |
| €60,000 | €3,130.09 | €3,059.68 | €3,067.50 | €844.92 |
| €80,000 | €4,004.08 | €3,886.38 | €3,899.46 | €1,412.40 |
| €100,000 | €4,835.94 | €4,661.59 | €4,680.96 | €2,092.20 |
| €120,000 | €5,711.97 | €5,475.03 | €5,501.35 | €2,843.28 |
Because church tax is a percentage of wage tax, it grows faster than your salary. Your church membership reaches your employer through your electronic tax data, so check that it is recorded correctly when you register in Germany. The Germany net salary guide has more on church tax, including leaving the church (Kirchenaustritt).
If you have children
Children change net pay in two ways on the payslip. Parents don’t pay the childless surcharge on long-term care insurance, and from the second child the care rate falls further. In classes I to IV children also count as child allowances in the wage tax calculation, which lowers the solidarity surcharge and church tax, though not the wage tax itself.
On €60,000 in class I, monthly net pay is €3,130.09 with no children, €3,149.92 with one and €3,158.17 with two. Child benefit (Kindergeld) of €259 a month per child comes on top, paid separately rather than through your payslip.Federal Ministry of Justice A single parent who lives with their child can use tax class II, which includes a single-parent allowance.
Why a pay rise feels smaller
The share deducted is an average. What you lose on your next euro is higher. On €60,000, the calculator puts the deductions on the next euro of pay at 49%, counting wage tax and all four insurances.
So a rise from €60,000 to €70,000 adds €10,000 to your gross salary but takes net pay only from €37,561 to €42,583 a year. You are never worse off after a rise, though, because each higher rate applies only to the extra pay. A one-off bonus is taxed in the month it is paid, which can make that payslip look heavily taxed; the annual assessment then settles the tax for the year as a whole.
What your employer pays on top
Your gross salary is not the whole cost of your job. Your employer pays its own share of pension, unemployment, health and care insurance, plus small levies that fund sick pay, maternity pay and insolvency protection. For a €60,000 salary at a small employer, the employer’s social insurance comes to €12,690.00 a year and the levies to €702.00, so the job costs €73,392 in total.Federal Ministry of Justice None of this appears on your payslip, but it explains why a company’s budget for a role is well above the salary it advertises.
Why your payslip might not match
If your payslip is a little different from these tables, check these first:
- Your health fund. Each public fund sets its own additional contribution (Zusatzbeitrag). The tables use the official average of 2.9%, and a dearer fund means slightly lower net pay.
- Your state. Church tax rates differ, and in Saxony employees pay a larger share of long-term care insurance.
- Benefits and allowances. A company car, an allowance on your tax data (Freibetrag) or a company pension paid from salary all change the figures.
- Private health insurance. If you earn above €77,400 and choose private cover, your deductions depend on your own premium, which these tables cannot show.
- A part month. If you start or leave part-way through a month, that month is paid and taxed on what you actually earn in it.
Work out your own net salary
Your own figures depend on your tax class, state, health fund and family. Enter them below to see your 2026 net pay per month and per year.
€3,130.09
- Net pay per year
- €37,561
- Wage tax (Lohnsteuer), per year
- €9,388.92
- Solidarity surcharge (Solidaritätszuschlag), per year
- €0.00
- Church tax (Kirchensteuer), per year
- €0.00
- Pension insurance (Rentenversicherung), per year
- €5,580.00
- Unemployment insurance (Arbeitslosenversicherung), per year
- €780.00
- Health insurance (Krankenversicherung), per year
- €5,250.00
- Long-term care insurance (Pflegeversicherung), per year
- €1,440.00
- Total deductions
- €22,438.92
- Share of gross deducted
- 37.4%
- Deducted from your next euro
- 49%
- Care insurance includes the 0.6% childless surcharge (no children, aged 23 or over).
- Monthly figures follow the BMF payroll program for a regular monthly salary; the year is 12 months. One-off payments, company benefits and tax-card allowances are not included. Your final income tax is set in your tax return.
Net pay: €3,130.09 per month
Show the breakdown
| Line | Year | Month |
|---|---|---|
| Gross pay | €60,000.00 | €5,000.00 |
| Wage tax (Lohnsteuer) | €9,388.92 | €782.41 |
| Pension insurance | €5,580.00 | €465.00 |
| Unemployment insurance | €780.00 | €65.00 |
| Health insurance | €5,250.00 | €437.50 |
| Long-term care insurance | €1,440.00 | €120.00 |
| Net pay | €37,561.08 | €3,130.09 |
- Net pay€37,56163%
- Wage tax, Soli and church tax€9,38916%
- Pension insurance€5,5809%
- Health and care insurance€6,69011%
- Unemployment insurance€7801%
To see how the tax itself is worked out, read the German income tax rates guide or use the Germany income tax calculator. If you are an employer, or want to know what your job costs the company, the Germany employer cost calculator adds the employer’s contributions.
These figures are estimates for a regular monthly salary with public health insurance, calculated from the Federal Ministry of Finance’s 2026 payroll program and the official 2026 social insurance figures. They are not tax advice.