Salary Calculator Germany - Salary After Tax (2024)

Tax Year: 2024 – 2025

If you live in Berlin and earn a gross annual salary (Bruttogehalt) of €49,260, or €4,105 per month, your monthly net salary (Nettogehalt) will be €2,678. This results in an effective tax rate of 35%, as estimated by our German salary calculator (Brutto Netto Rechner).

The table below breaks down the taxes and contributions levied on these employment earnings in Berlin, Germany.

The following chart outlines your earnings relative to the national average salary and minimum wage in Germany. These are annual, pre-tax figures, calculated assuming full-time employment.

The average salary for full-time workers in Germany is €4,105 per month, or €49,260 per year (source: Federal Statistical Office). If we include bonuses and special pay, gross annual earnings rise to €54,163. Note that the average gets distorted by high earners, which explains why it is higher than the German median salary of €43,842 (€3,654 per month).

The national minimum wage in Germany is €12.41 per hour, which works out to a gross salary of €2,151 a month or €25,813 a year, if we consider the typical full-time work week of 40 hours. Exceptions include certain internships, mandatory traineeships, and anyone under age 18 who has not completed vocational training.

In Germany, taxes are levied at the federal, state, and sometimes even municipal levels. These include Income Tax, Solidarity Surcharge, and several types of Social Insurance. If you are employed, then all taxes and contributions are automatically deducted from you gross salary by your employer each month, so your paycheck is generally net of tax.

If you run your own business, have multiple professions, or are self-employed, then you have to calculate your own taxes and send in an annual tax return.

Generally, if you make any income in Germany, then you must pay taxes. The tax system is overseen by the Federal Central Tax Office (Bundeszentralamt für Steuern) and a collection of regional tax offices (Finanzämter). Our salary calculator for Germany includes all the major tax expenses except the Church Tax (Kirchensteuer), which is only required if you have an affiliation with a church.

These expenses include:

• Income Tax (Lohnsteuer): Germany uses a progressive tax rate, which means your rate increases as your income grows. The 2024 rates range from 0% for incomes below €11,604 up to 45% for the highest salaries.
• Solidarity Surcharge (Solidaritätszuschlag): The Solidarity Surcharge is an additional charge, capped at 5.5% of your income, that goes toward improving infrastructure and the economic situation nationwide.
• Social Insurances: You also must make contributions to various social insurance plans, such as pension (Rentenversicherung), health insurance (Krankenversicherung), unemployment insurance (Arbeitslosenversicherung), and long-term care insurance (Pflegeversicherung).

For a deeper dive into the German tax system, check out our Income Taxes in Germany guide.