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Brutto-Netto-Rechner 2025

Berechne dein Nettogehalt — German salary calculator with all deductions.

✓Rates updated: January 2025Source: Bundesfinanzministerium
Germany's payroll deductions are among the most complex in Europe — your net salary (Nettolohn) can be as little as 55-65% of your gross salary (Bruttogehalt) depending on your tax class, state, and insurance choices. The six Steuerklassen (tax classes) determine your income tax withholding: single employees use Class 1, married couples typically split between Class 3 (higher earner) and Class 5 (lower earner) or both use Class 4. Social contributions — pension (9.3%), unemployment (1.3%), health insurance (~9%), and nursing care (1.7-2.2%) — apply to all employees regardless of tax class. This calculator applies 2025 rates for all German states.
€
= 42.000 € / year
Nettolohn / Monat
2.123 €
Nettolohn / Jahr
25.476 €
Net of Gross
60.7%
Netto: 2.123 €Abzüge: 1.377 € (39.3%)
Abzug (Deduction)/ Monat/ Jahr
Bruttogehalt3.500 €42.000 €
Lohnsteuer−649 €−7.788 €
Solidaritätszuschlag−0 €−0 €
Rentenversicherung (9,3%)−326 €−3.906 €
Arbeitslosenversicherung (1,3%)−46 €−546 €
Krankenversicherung (8,15%)−285 €−3.423 €
Pflegeversicherung (2,05%)−72 €−861 €
✓ Nettolohn2.123 €25.476 €
Arbeitgeberkosten (Employer Total Cost)
RV (9,3%)
326 €
AV (1,3%)
46 €
KV (7,3%)
256 €
PV (1,7%)
60 €
Total cost to employer4.186 €/mo
⚠️ Approximate calculation based on 2024 German tax law. Does not account for individual deductions, tax allowances, private health insurance premiums, or employer-specific bonuses. Consult a Steuerberater for exact figures.

Frequently Asked Questions

What is Steuerklasse 3 and who should use it?

Steuerklasse 3 (Tax Class 3) is for married employees whose spouse earns significantly less or does not work. It provides the lowest income tax withholding, maximising monthly take-home pay. However the couple is assessed jointly at year-end and the total household tax liability is the same as other classes — only the monthly withholding differs.

What is the Solidaritätszuschlag (solidarity surcharge)?

The Soli was largely abolished in 2021. It now only applies to individuals with annual income tax exceeding approximately €18,130 (roughly €96,000+ annual salary). High earners still pay 5.5% of their income tax as Soli.

How much is Kirchensteuer (church tax) in Germany?

Church tax is 8% of income tax in Bavaria and Baden-Württemberg, and 9% in all other German states. It applies only to registered members of a recognised church. You can leave the church (Kirchenaustritt) at your local Standesamt to stop paying it.

What is the difference between gesetzliche and private Krankenversicherung?

Gesetzliche Krankenversicherung (GKV) is statutory public health insurance. The contribution is approximately 14.6% plus an average additional contribution of 1.7%, split equally between employee and employer. Private Krankenversicherung (PKV) is optional for those earning above the Versicherungspflichtgrenze (~€69,300 in 2025) and offers different coverage at fixed monthly premiums not based on income.

When does nursing care insurance (Pflegeversicherung) cost more?

Employees without children aged 23 or over pay an additional 0.6% surcharge on nursing care insurance. The standard rate is 1.7% but those with no children pay 2.2%. Having a child removes this surcharge from the birth of the first child.