Net pay table 2027

Net pay by tax class, 2026

What you take home each month, by gross pay and tax class.

Calculated for 2026 in North Rhine-Westphalia, no church tax, statutory health insurance at the average additional contribution of 2,9 %, aged over 23, no children. Tax class II is for single parents, so it has one child. Up to 2.000 € gross the job is a Midijob, with lower social contributions.

Income tax by tax class, 2026

The income tax your employer deducts each month. On higher pay the solidarity surcharge comes on top, and church tax if you are a church member.

Every deduction in tax class I

What lies between gross and net pay if you are single with no children.

Which tax class are you in?

Check your payslip. It shows your tax class.

I

Usually if you are single or divorced.

II

If you are a single parent and qualify for the single-parent allowance.

III and V

If you are married, you can apply together for III and V. One of you gets III, the other V.

IV

After getting married, you usually both get IV, even if you earn different amounts.

VI

Usually for a job alongside your main job. A Minijob taxed at a flat rate does not use it.

If you both received wages and file jointly, you must submit a tax return if you used III/V or IV with the factor method.

What changes in 2027

For 2027 the basic allowance is meant to rise to 12.564 € and the health insurance contribution ceiling to 6.375 € a month, among other changes. None of it has been passed yet. Once the rules are settled, we recalculate this table for 2027. Everything on gross to net in 2027

How we calculate

Our calculator works out every figure on this page when we build it: income tax and the solidarity surcharge under the finance ministry’s official 2026 rules, social contributions with that year’s rates and ceilings. We check the income tax against the finance ministry’s own calculator.

The table shows monthly figures without one-time payments. Church tax, children, a different health insurer or private health insurance change your net pay.

Notes on our calculations