Pay period

€

Children with child benefit · they lower the solidarity surcharge and church tax, not the wage tax

Sets the church tax rate (8% or 9%) and, in Saxony, the long-term care contribution

Age and health insurance35 years · statutory, additional rate 2.9%
years

From 23 without children the long-term care surcharge applies

Health insurance

%

Average 2026: 2.9%

Wage tax per month

incl. solidarity surcharge and church tax €405.50

€405.50

€405.50

With €3,500.00 gross per month in Tax class I, your employer withholds €405.50 in wage tax. Including solidarity surcharge and church tax, the total is €405.50 – 11.6% of gross pay.

Wage taxSection 39b EStG, official 2026 program flowchart
€405.50
Solidarity surchargenone: annual wage tax below €20,350
+ €0.00
Church taxnot liable to church tax
+ €0.00
Taxes combined
€405.50
Taxes per year
€4,866.00
Taxable annual amountGross minus flat allowances and the pension/insurance allowance (€8,463)
€32,271
Marginal tax rateTax on each additional euro earned
29%

Good to know

  • Wage tax is a prepayment

    It is credited against income tax. Work expenses above €1,230 or other deductions bring money back with the tax return.

Wage tax by tax class

The same gross pay of €3,500.00 in all six tax classes – tap to switch.

Social contributions and net pay: Gross-to-net calculator

Wage Tax Calculator 2026 by Rechnerzentrale(opens in a new tab)2026 values