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German Income Tax Calculator 2026 (Lohnsteuer)

Calculate your German income tax based on your annual gross income. The calculator takes your tax class (Steuerklasse), child allowances, the solidarity surcharge (Solidaritätszuschlag) and, optionally, church tax (Kirchensteuer) into account.

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About this income tax calculator

The calculator works out your German income tax for 2026 based on the current tax tariff (§32a EStG).

What is taken into account:

  • • Tax class (Steuerklasse): I-VI with their respective effects
  • • Basic tax-free allowance (Grundfreibetrag): 12,348 € (2026)
  • • Child allowances (Kinderfreibeträge): 9,756 € per child
  • • Solidarity surcharge (Solidaritätszuschlag): 5.5% with an exemption threshold
  • • Church tax (Kirchensteuer): 8-9% depending on the federal state

Note: This calculator is a guidance tool and does not replace professional tax advice. For binding information, consult a tax advisor (Steuerberater) or the tax office (Finanzamt).

German wage tax 2026 explained

Wage tax (Lohnsteuer) is the biggest deduction on most employees' payslips in Germany. It is withheld directly from your gross salary and depends on the income tax tariff of §32a EStG, your tax class (Steuerklasse) and your allowances. Our calculator uses the current 2026 tariff with a basic tax-free allowance of 12,348 euros and calculates the solidarity surcharge and church tax on top of the income tax itself.

The 2026 income tax tariff at a glance

Germany has a progressive tax tariff: the tax rate rises with income. In 2026 there are five tariff zones – from the zero zone up to the basic allowance (12,348 €), through the two progression zones with rates from 14 % to 42 %, the proportional zone at a constant 42 % (from 69,879 €) up to the so-called rich tax (Reichensteuer) of 45 % from a taxable income of 277,826 €. Important: the top tax rate only ever applies to the part of income above the respective threshold, not to the whole income. You can find a detailed overview of all tariff zones in our German tax table 2026.

What the calculator takes into account

Besides the tax tariff, the calculation includes: your tax class (1–6), child allowances, the church tax rate of your federal state and the pension provision lump sum for your social security contributions. If you also want to see what is left after social security deductions, use our German salary calculator.

Wage tax examples 2026: what stays net

Example values for common monthly salaries, calculated with the 2026 tariff.

Brutto/MonatNetto/MonatSteuernSozialabgabenNetto/Jahr
2.000,00 €1.484,42 €80,58 €435,00 €17.813,04 €
2.500,00 €1.779,17 €177,08 €543,75 €21.350,04 €
3.000,00 €2.067,50 €280,00 €652,50 €24.810,00 €
3.500,00 €2.349,42 €389,33 €761,25 €28.193,04 €
4.000,00 €2.625,00 €505,00 €870,00 €31.500,00 €
4.500,00 €2.894,25 €627,00 €978,75 €34.731,00 €
5.000,00 €3.157,17 €755,33 €1.087,50 €37.886,04 €
6.000,00 €3.676,99 €1.038,92 €1.284,09 €44.123,88 €
7.000,00 €4.223,99 €1.385,92 €1.390,09 €50.687,88 €
8.000,00 €4.737,11 €1.766,80 €1.496,09 €56.845,32 €

Annahmen: Steuerklasse 1, gesetzlich krankenversichert (Zusatzbeitrag 2,9 %), keine Kinder, ohne Kirchensteuer, Nordrhein-Westfalen. Alle Werte gerundet und ohne Gewähr.

FAQ: German wage tax

What is the difference between wage tax (Lohnsteuer) and income tax (Einkommensteuer)?⌄
Wage tax (Lohnsteuer) is not a separate tax but a way of collecting income tax: your employer withholds it directly from your salary and pays it to the tax office. Income tax (Einkommensteuer), by contrast, is assessed after the end of the year via your tax return. The wage tax already paid is credited against it – if you paid too much, you get a refund.
How high is the basic tax-free allowance in 2026?⌄
The basic tax-free allowance (Grundfreibetrag) is 12,348 euros per person in 2026 (§32a EStG). No income tax is due up to this level of taxable income. For jointly assessed married couples the amount doubles to 24,696 euros.
How does the tax class affect wage tax?⌄
The tax class (Steuerklasse) determines which allowances are applied in the monthly wage tax deduction. The deduction is lowest in tax class 3 and highest in tax classes 5 and 6. However, the tax class has no effect on your final annual tax bill – it only changes how much is withheld during the year.
Who still pays the solidarity surcharge in 2026?⌄
The solidarity surcharge (Solidaritätszuschlag) of 5.5% of income tax only applies to higher incomes. Thanks to the exemption threshold, around 90% of taxpayers do not pay it at all; above the threshold it phases in gradually within a transition zone. Our calculator applies the exemption threshold and transition zone automatically.
How high is church tax in Germany?⌄
Church tax (Kirchensteuer) is 8% of income tax in Bavaria and Baden-Württemberg and 9% in all other federal states. It is only charged if you are a member of a religious community that levies the tax. Church tax paid is deductible as a special expense.
How can I lower my wage tax?⌄
The most important levers: register an allowance with the tax office (e.g. for high commuting costs or a second household), choose the right tax class combination, claim work-related expenses (Werbungskosten) above the lump sum, and use retirement savings contributions. Much of this only takes effect with your tax return – the wage tax deduction is just a prepayment.

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