On a gross salary of €5,000 per month, the average German employee keeps about €3,150 net. 63 cents of every euro earned, the rest disappears into income tax, the solidarity surcharge, and Germany's five pillars of mandatory social insurance. Once you see this broken down properly, it becomes clear why Germany ranks among the highest-tax countries in the OECD.
How the calculator works
We use the official tax formulas from §32a EStG (2026) for income tax, the solidarity surcharge (5.5% on income tax above the threshold), and current statutory contribution rates from Bundessozialversicherung and BMG. The default scenario: tax class I, North Rhine-Westphalia, no children, no church tax. That covers roughly 30% of employees. Anything else, refine below.
What makes the difference
Tax class
Tax class III is heavily favourable for married single-earners but shifts the burden to the annual tax return, much of it evens out by year-end. Tax class VI, for second jobs, is the most punitive: no basic allowance, heavy upfront withholding.
Bundesland (state) and church tax
Church tax is 8% in Bavaria and Baden-Württemberg, 9% in the rest of the country. Calculated on income tax, not on salary. For an average earner, opting out saves €600 to 900 per year.
Children
The child allowance (Kinderfreibetrag, €9,540 per child in 2026) reduces the assessment base for Soli and church tax. For monthly withholding, child benefit (Kindergeld) applies instead, the tax office runs a "favourability check" at year-end and applies whichever delivers more.
Contribution ceilings
Pension and unemployment insurance have a contribution ceiling (BBG) of €96,600 (West, 2026). Health and long-term care: €66,150. Earnings above these thresholds carry no further social contributions, the effective rate falls as gross rises. The calculator makes that visible if you enter higher gross figures.
What we deliberately don't show
Benefits in kind (company car, meal vouchers), employer-funded savings (VWL), occupational pensions (bAV), too individual to model meaningfully. Deductible expenses (Werbungskosten, Sonderausgaben, exceptional charges): these belong on the tax return, not the monthly slip. The calculator shows what actually lands in your account each month, not what comes back as a year-end refund.