Wage Tax Calculator 2026
How much wage tax does your employer withhold? Per month or year under Section 39b EStG – with solidarity surcharge and church tax
As of September 2026Basis: Section 39b EStG, Section 51a EStG, SolzG 1995 (Income Tax Act)Calculated in your browser – nothing is stored
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%
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
€405.50With €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.
RZ-26 · headon.pro
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
How German wage tax is calculated in 2026
Wage tax (Lohnsteuer) is the income tax on employment income that your employer withholds from each payslip and pays to the tax office (Section 38 EStG). The amount is set by Section 39b(2) EStG; each year the Federal Ministry of Finance publishes a binding program flowchart for it. This calculator follows the 2026 flowchart and rounds the monthly value as prescribed: annual amount divided by twelve, fractions of a cent dropped.
From annual gross pay, flat allowances are deducted first (€1,230 employee allowance and €36 special expenses allowance, plus the single-parent relief in tax class II), then the pension and insurance allowance for pension, health, long-term care and unemployment insurance. The income tax schedule is applied to the rest – with income splitting in tax class III and a separate method in classes V and VI. For net pay including social contributions, continue in the gross-to-net calculator.
What drives your wage tax
- 1Gross payRegular pay per month or year; one-off payments such as a Christmas bonus are taxed separately.
- 2Tax classIt decides which allowances are included in the withholding and which tax method applies.
- 3ChildrenChild allowances only reduce the solidarity surcharge and church tax in payroll (Section 51a EStG), not the wage tax itself.
- 4Health insurance and ageThey set the insurance allowance: additional rate of your health fund, long-term care surcharge for childless people from 23, private cover.
Worked examples 2026
Both examples assume North Rhine-Westphalia (9% church tax), statutory health insurance with a 2.9% additional rate and age 35. The figures match the official test interface of the Federal Ministry of Finance.
- Gross pay
- €3,500.00
- Wage tax
- €405.50
- Solidarity surcharge
- €0.00
- Church tax (9% of €405.50)
- €36.49
- Taxes combined
- €441.99
- Gross pay
- €4,500.00
- Child allowances
- 2
- Wage tax
- €309.83
- Solidarity surcharge
- €0.00
- Church tax (child allowances bring the base down to €0)
- €0.00
- Taxes combined
- €309.83
Wage tax by tax class compared
The same pay leads to very different withholding depending on the tax class. The tax class does not change the tax owed for the year, though – it only spreads the advance deduction. Overpaid wage tax is refunded after the tax return. Which combination gives couples the highest monthly net pay is shown by the tax class calculator.
- Tax class I
- €405.50
- Tax class II (single parents)
- €305.25
- Tax class III
- €110.16
- Tax class IV
- €405.50
- Tax class V
- €779.33
- Tax class VI (second job)
- €822.33
Frequently asked questions about wage tax
Answers on calculation, tax classes and refunds
How much wage tax do I pay on €3,500 gross?
In tax class I, your employer withholds €405.50 wage tax on €3,500 gross per month in 2026 (statutory insurance, 2.9% additional rate, no children). No solidarity surcharge is due; with 9% church tax, €36.49 is added.
What is the difference between wage tax and income tax?
Wage tax is not a separate tax but the way income tax on employment income is collected. Your employer deducts it monthly; with the tax return it is credited against your actual annual income tax.
Why is wage tax so high in tax class V?
In tax class V, the allowances are given to the partner in tax class III. That is why withholding is high in V and low in III. The joint tax return balances this over the year – filing is mandatory with this combination anyway.
From what salary do you pay wage tax?
In tax class I, pay stays tax-free as long as the taxable annual amount does not exceed the basic allowance of €12,348 (2026). Because flat allowances and the insurance allowance are deducted first, the threshold in gross pay is considerably higher. Enter your pay – the calculator shows whether wage tax is due.
When is the solidarity surcharge due?
Since 2021 only if the annual wage tax exceeds the exemption limit – €20,350 in 2026, €40,700 in tax class III (Section 3 SolzG 1995). Above it, the surcharge rises gradually to 5.5% of the wage tax.
How high is church tax on wage tax?
8% in Bavaria and Baden-Württemberg, 9% in all other states. The base is the wage tax after deducting the child allowances (Section 51a EStG) – which is why parents often pay less or no church tax.
Do I get overpaid wage tax back?
Yes, through the income tax return. The tax office calculates the actual annual tax and takes into account, for example, work expenses above the €1,230 allowance, special expenses or tradesman services. Withheld wage tax is credited and any overpayment refunded.