In Germany, the rate is almost always quoted in gross. The take-home pay is lower: tax and four social security contributions are deducted. Let us break down what makes up the difference.
Your share of social security contributions in 2026:
Together this is approximately 21–22% gross. Next is the income tax (Lohnsteuer). Annual income up to 12 348 € is not taxed, above this the rate gradually increases. The solidarity surcharge for most working-class wages is zero. Church tax (8–9% of the tax) is paid only by members of church communities that collect it.
If you are married and your husband or wife is in Ukraine, please check with the tax office (Finanzamt) which class applies to you.
For tax and contribution purposes, housing provided by the employer in 2026 is valued at 285 € per month (cheaper if there are several people in the room), meals — at 345 €. How much exactly can be deducted from your salary — check your contract and ask: this is a separate matter.
If you did not work the whole year or changed jobs, a tax return often refunds part of the tax. You can file it voluntarily within 4 years. It is mandatory to file, in particular, if you had two employers at the same time, class V or VI, or received sick pay from the insurance fund.
Data verified on October 4, 2026. Rules and amounts change — check with the source before making important decisions.
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