Net pay by tax class
| Tax class | Net per month | Net per year |
|---|---|---|
| Class 1 (Single) | €2,241.08 | €26,893 |
| Class 2 (Single parent (1 child)) | €2,353.91 | €28,247 |
| Class 3 (Married, higher earner) | €2,525.00 | €30,300 |
| Class 4 (Married, similar incomes) | €2,241.08 | €26,893 |
| Class 5 (Married, lower earner) | €1,881.66 | €22,580 |
| Class 6 (Second job) | €1,840.00 | €22,080 |
Class 2 assumes one child. The class only changes the monthly withholding; your tax return settles the real amount. See tax classes explained.
Where the money goes (class 1)
| Deduction | Per month | Per year | Share of gross |
|---|---|---|---|
| Income tax | €367.25 | €4,407 | 11.0% |
| Solidarity surcharge | €0.00 | €0 | 0.0% |
| Pension insurance (9.3%) | €310.00 | €3,720 | 9.3% |
| Unemployment insurance (1.3%) | €43.33 | €520 | 1.3% |
| Health insurance | €291.67 | €3,500 | 8.8% |
| Long-term care insurance | €80.00 | €960 | 2.4% |
| Total deductions | €1,092.25 | €13,107 | 32.8% |
Your effective income tax rate (income tax plus solidarity surcharge) is 11.0% of gross. The rest of the deductions are social contributions. Pension and unemployment contributions stop at 8,450 euros of monthly income, health and care contributions at 5,812.50 euros.
€40,000 in context
- Hourly: €19.23 gross, about €12.93 net, on a 40-hour week.
- Compared with the median: the median full-time gross annual salary in Germany is €54,066 (Destatis, 2025), so €40,000 is 26% below it.
- With church tax: about €2,208 net per month instead of €2,241.
- A raise of €5,000: adds about €229 net per month.
Frequently asked questions
How much is €40,000 gross per year after tax in Germany?
In tax class 1 without church tax, €40,000 gross leaves about €2,241 net per month, or €26,893 per year. The deductions are 32.8% of your gross salary.
What changes if I pay church tax?
With church tax at 9% (8% in Bavaria and Baden-Wuerttemberg) your monthly net drops to about €2,208, roughly €33 less per month.
How much more do I keep from a raise?
A raise of 5,000 euros gross per year (to €45,000) adds about €229 to your net pay per month, which is 55% of the raise.
Try your own numbers
Your situation is different? Use the Germany salary calculator with your tax class, state, children and health insurance rate.
2026 wage tax and social contribution values, health insurance additional contribution 2.9% (average). Estimates, no tax advice. German version: Jahresgehalt 40.000 Euro.