🇩🇪 Germany
Tax Guide
Income tax brackets, social security rates, and employer payroll obligations for Germany — the data HR and finance teams need for accurate workforce cost planning.
Income Tax Brackets — 2026
| Band | Rate | From | To |
|---|---|---|---|
| Grundfreibetrag (Basic Allowance) | 0% | EUR 0 | EUR 12,096 |
| Progressionszone 1 (14% to 24%) | 14% | EUR 12,096 | EUR 17,443 |
| Progressionszone 2 (24% to 42%) | 24% | EUR 17,443 | EUR 68,480 |
| Spitzensteuersatz (Top Rate) | 42% | EUR 68,480 | EUR 277,825 |
| Reichensteuersatz (Wealth Rate) | 45% | EUR 277,825 | No upper limit |
Social Security Contributions
| Type | Employee Rate | Employer Rate | Employee Cap | Employer Cap |
|---|---|---|---|---|
| Rentenversicherung (Pension) | 9.3% | 9.3% | EUR 8,425.8 | EUR 8,425.8 |
| Krankenversicherung (Health Insurance) | 7.3% | 7.3% | No limit | No limit |
| Arbeitslosenversicherung (Unemployment) | 1.3% | 1.3% | No limit | No limit |
| Pflegeversicherung (Nursing Care) | 1.7% | 1.7% | No limit | No limit |
Payroll Calculator
Calculate net salary and employer cost for Germany.
Full bracket-by-bracket breakdown, monthly and annually.
Tax data is sourced from official government publications and updated monthly. Rates are for the 2026 tax year. This information is for guidance only and does not constitute tax or legal advice. Always consult a qualified tax adviser for Germany-specific obligations.
About This Data
- ✓ Sourced from official government publications
- ✓ Updated monthly — always current rates
- ✓ For guidance only — not tax advice
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