Brutto-Netto-Rechner (Germany)

A 'Brutto Netto Rechner' (Gross Net Calculator) is a tool used in Germany to calculate your monthly net income (Netto) from your gross salary (Brutto) after deducting income tax (Lohnsteuer), solidarity surcharge (Soli), church tax (Kirchensteuer), and social security contributions.

Tax classes determine how much income tax your employer withholds monthly, but they do not change your total annual tax liability. Class I is for singles, Class II for single parents, Classes III/V for married couples with a large income gap, Class IV for couples with similar incomes, and Class VI for second jobs. Any overpayment is refunded after filing a tax return.

The 'Kinderfreibetrag' defines a tax-free allowance for parents. While it doesn't change your gross salary, it reduces the base on which the Solidarity Surcharge (Soli) and Church Tax are calculated, slightly increasing your monthly net pay. The tax office automatically checks if the child benefit (Kindergeld) you receive is more advantageous than this deduction (Günstigerprüfung).

The 'Soli' is a 5.5% surcharge on income tax. However, it only applies to high earners (annual income tax exceeding €20,350 for singles). Even if you cross this threshold, a mitigation zone (Milderungszone) phases the surcharge in gradually, preventing a sudden tax spike. Our German net salary calculator accounts for this exact taper.

Employees earning under the income threshold (€77,400) are subject to mandatory public health insurance (GKV), charging a base rate of 14.6% plus a fund-specific additional contribution (Zusatzbeitrag), split evenly with the employer. High earners can opt for Private Health Insurance (PKV), where premiums are risk-based rather than income-based.

Unlike the rest of Germany where long-term care insurance (Pflegeversicherung) is split 50/50, the state of Saxony places a higher burden on the employee. Employees pay a higher base rate while employers pay less, because Saxony did not abolish a public holiday (Buß- und Bettag) when the insurance was introduced.

Our engine accurately calculates all statutory German deductions: Income Tax (Lohnsteuer), Solidarity Surcharge (Solidaritätszuschlag), Church Tax (Kirchensteuer), Health Insurance (Krankenversicherung), Long-term Care Insurance (Pflegeversicherung), Pension Insurance (Rentenversicherung), and Unemployment Insurance (Arbeitslosenversicherung).

Kindergeld is a monthly child benefit paid to parents regardless of income. Elterngeld (parental allowance) is an income replacement benefit paid during the first year of a child's life if you pause work.

Yes, you can claim the 'Pendlerpauschale' (commuting allowance) on your annual tax return (currently €0.30/km one way, higher for long distances). This reduces your taxable income, but isn't applied automatically to your monthly paycheck.

If you marry in Germany, you can change your tax classes (e.g., to III and V) retroactively for the entire calendar year. Any overpaid tax from the months before the marriage will be refunded when you file your tax return.