Current for 2026•As of: July 2026

Active Retirement Calculator Tax-Free Extra Income 2026.

Earn up to €2,000 per month tax-free from the standard retirement age — calculate your personal tax benefit

FreeNo sign-upGDPR-compliant

Active Retirement Calculator

Tax-free extra income for retirees from the standard retirement age — as of 2026.

0 EUR4,000 EUR

Personal tax rate

%
0 %45 %

Your marginal tax rate depends on your overall situation (statutory pension, other income, if any) — it cannot be derived from your extra income alone. If you don't know it, use 24% as a rough guide.

Pension status

Turn off if you are deferring your pension and continuing to work — in that case the employee share of pension insurance (9.3%) still applies (§ 5 (4) no. 1 SGB VI).

Who benefits from the Aktivrente?

  • Requirement: you have reached the standard retirement age (currently 67, including the transitional rule) — the benefit applies to wages from the following month.
  • Actually drawing a pension is not necessary for the tax exemption — it already applies if you defer your pension. If deferred, however, the employee share of pension insurance still applies.
  • You must be in employment subject to social insurance contributions.
  • Not eligible: mini-jobbers, the self-employed, retired civil servants (pensioners drawing a Pension).

Monthly tax benefit from the Aktivrente

€360.00

€4,320.00 per year

Tax-free share

€1,500.00/mo.

Taxable share

€0.00/mo.

Social insurance deductions (health + long-term care, plus pension if applicable)

€158.25/mo.

Net income with Aktivrente€1,341.75
Net income without Aktivrente rule€981.75

The employee share of pension insurance no longer applies, since you are already drawing your statutory pension in full (§ 5 (4) no. 1 SGB VI).

Simplified calculation, as of July 2026: the marginal tax rate is entered directly, as it depends on your overall situation (statutory pension, other income, if any). Health and long-term care insurance are calculated using the nationwide base rate without individual surcharges or reductions; the employee share of unemployment insurance no longer applies to you from the standard retirement age, regardless of whether you draw your pension. The annual tax benefit is the monthly value × 12 and assumes constant extra income throughout the year.

Important note

These calculations are for non-binding information only and do not replace professional tax advice. All information without guarantee. Learn more

Sources & calculation basis

Our calculations are based on the following official sources (as of: July 2026):

Aktivrente 2026: Tax-Free Extra Income in Retirement

With the Aktivrente ("active retirement"), employees subject to social insurance contributions can, since 1 January 2026, earn up to €2,000 per month from employment tax-free — the benefit applies to wages from the calendar month following the one in which the standard retirement age is reached. The reform is intended to create an incentive to stay in work beyond retirement age, without the extra income being noticeably reduced by wage tax.

Unlike many other tax benefits, actually drawing a pension is not a requirement: even those who defer their pension and continue working full-time or part-time benefit from the new rule once they have passed the standard retirement age. Our calculator shows you, based on your extra income and your personal marginal tax rate, exactly how large your monthly and annual tax benefit turns out to be.

Aktivrente at a Glance

Up to €2,000/month tax-free
Equivalent to €24,000 per year — any amount above that remains taxable as usual.
From the month after the retirement age
Currently 67 (incl. transitional rule) — the benefit applies to wages from the following calendar month.
No pension drawdown required for the tax benefit
The tax exemption already applies even if you defer drawing your pension.
Social insurance contributions mostly remain
Health/long-term care insurance as usual; the employee share of unemployment insurance no longer applies from the standard retirement age; the employee share of pension insurance only if you are actually drawing your full pension.

How the Aktivrente Affects Your Net Income

Example: €2,500 extra income, 30% marginal tax rate

Example: €2,500 extra income, 30% marginal tax rate
ItemAmount
Monthly extra income (gross)€2,500.00
Of which tax-free (Aktivrente)€2,000.00
Of which taxable€500.00
Wage tax without Aktivrente (30% on €2,500)€750.00
Wage tax with Aktivrente (30% on €500)€150.00
Monthly tax benefit€600.00

These Factors Determine Your Tax Benefit

  1. Amount of extra income: Up to €2,000 you benefit fully from the tax exemption — above that, the taxable share rises 1:1 with additional earnings.
  2. Personal marginal tax rate: It depends on your overall situation (statutory pension, other income) — the higher the rate, the greater the absolute benefit per tax-free euro.
  3. Type of employment: Only employment subject to social insurance contributions counts. Mini-jobs are excluded, since no individual wage tax is due there anyway.
  4. Social insurance obligation: Health and long-term care insurance contributions still reduce your net income unchanged. The employee share of unemployment insurance no longer applies from the standard retirement age; the employee share of pension insurance only if you are already drawing your full pension.

Who Benefits from the Aktivrente – and Who Doesn't

Only employees subject to social insurance contributions who have already passed the standard retirement age benefit. Not eligible are mini-jobbers (whose wages are already taxed at a flat rate by the employer), the self-employed, and retired civil servants (pensioners drawing a Pension) — the new tax exemption does not apply to them.

A separate legal framework, independent of the Aktivrente, applies to social insurance: you are only exempt from pension insurance contributions if you are actually drawing your full statutory pension after reaching the standard retirement age (§ 5 (4) no. 1 SGB VI) — in that case, the employee share of the pension insurance contribution no longer applies. If you defer your pension and continue working, you remain subject to pension insurance and keep paying the employee share. For unemployment insurance, by contrast, exemption applies to everyone from the standard retirement age, regardless of whether they draw their pension. In both cases, the employer has continued, since 2022, to pay its half of the contribution where the employee is exempt, though without this creating any additional pension entitlement. Health and long-term care insurance are unaffected by this and continue to be paid in full — this, too, was an explicit goal of the reform, as emphasized by the Federal Ministry of Finance.

Frequently Asked Questions About the Aktivrente

Standard retirement age, mini-jobs, social insurance and the €2,000 limit explained

The tax exemption applies from the calendar month following the one in which you reach the standard retirement age (currently 67, including the individual transitional rule for your birth year) — not already in the month you reach it. Actually drawing a pension is not required for the tax exemption — even those who defer drawing their pension and continue working benefit from it (though they remain subject to pension insurance contributions). The rule has applied since 1 January 2026.

No. Mini-jobs are excluded from the Aktivrente rule, because wages there are already taxed at a flat rate by the employer and remain contribution-free for you anyway. The Aktivrente only provides a benefit for employment subject to social insurance contributions above the mini-job threshold (2026: €603/month).

Health and long-term care insurance contributions are still due in full — according to the Federal Ministry of Finance, the tax exemption of the Aktivrente is explicitly also meant to strengthen the social insurance funds. The employee share of unemployment insurance no longer applies for anyone who has reached the standard retirement age. The employee share of pension insurance, however, only stops applying if you are already drawing your full pension (§ 5 (4) no. 1 SGB VI) — if you defer your pension and continue working, you remain subject to pension insurance and keep paying it. The employer continues to pay half of the contribution in both cases, without this creating any additional pension entitlement.

Only the first €2,000 of your monthly wages (or €24,000 per year) are tax-free. Any amount above that is taxed as usual at your personal tax rate — the rule therefore works like an allowance: the first €2,000 always remain tax-free, and only the amount exceeding it is additionally taxed.

Yes, without restriction. The Aktivrente only concerns the tax treatment of your wages from employment alongside your pension — regardless of whether you are already drawing your pension or have deferred it. Your pension payment itself is not changed by the Aktivrente rule and continues to be taxed under the existing rules.

For business

Calculators for your website or app

Integrate our GDPR-compliant calculators as a widget or use our API. Perfect for HR portals, career pages and financial applications.

  • ✓100% GDPR-compliant - no cookies, no data storage
  • ✓White-label - your branding, your colors
  • ✓REST API for your own applications
  • ✓Built by HEADON.pro - your digital agency
Learn more about HEADON.pro →

Request without obligation

Receive an individual quote from HEADON.pro

Your data will only be used to get in touch with you.
Privacy