Taxes and social security on salary, 2026
The rates, ceilings and allowances behind the calculator, with links to the sources.
Official source Confirm on the official site
Social security, employee share
| Pension insurance | 9.3%Official source |
|---|---|
| Unemployment insurance | 1.3%Official source |
| Health insurance | 7.3% plus half of the extra contribution (average 2.9%)Official source |
| Long-term care insurance | 1.8%, 0.6% more if childlessOfficial source |
| Ceiling for pension and unemployment | €101,400 a yearOfficial source |
| Ceiling for health and care | €69,750 a yearOfficial source |
Taxes
| Basic allowance | €12,348Official source |
|---|---|
| Employee lump sum | €1,230Official source |
| Solidarity surcharge | 5.5% of income tax, exemption limit €20,350 a yearOfficial source |
| Church tax | 8% in Baden-Württemberg and Bavaria, otherwise 9%Official source |
How the tax tariff works
You pay no income tax up to the basic allowance. Above it the rate rises smoothly to 42 percent, and at very high income the top rate of 45 percent applies. The tariff is set in § 32a EStG.
FAQ
When do I pay the solidarity surcharge?
Only when your income tax is above the exemption limit of €20,350 a year. It then phases in up to 5.5%.
Who pays church tax?
Members of a church that levies tax in Germany. Your religion is asked when you register your address.