Germany Bonus Tax Calculator 2026
How much of your Weihnachtsgeld, holiday pay or bonus do you actually keep? Enter your monthly salary and the payment. The calculator uses the Finance Ministry's official method for one-off payments.
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| Wage tax | €823.00 |
|---|---|
| Health insurance | €306.25 |
| Care insurance | €84.00 |
| Pension insurance | €325.50 |
| Unemployment insurance | €45.50 |
| Net | €1,915.75 |
- Wage tax from the official BMF 2026 program for one-off payments. Assumes employment all year, statutory insurance and no child allowances.
Christmas bonus after tax 2026 (tax class I)
| Monthly gross | Half a salary, net | Full salary, net |
|---|---|---|
| €2,000 | €589.50 | €1,177.00 |
| €2,500 | €720.12 | €1,437.25 |
| €3,000 | €843.75 | €1,683.50 |
| €3,500 | €961.37 | €1,915.75 |
| €4,000 | €1,071.00 | €2,134.00 |
| €5,000 | €1,272.25 | €2,529.50 |
| €6,000 | €1,652.00 | €3,279.00 |
Statutory insurance with a 2.9% surcharge, childless, no church tax, paid in November.
Why a bonus is taxed more heavily
A bonus is a "sonstiger Bezug". The wage tax on it is the difference between the annual tax with and without the payment, so it is taxed at your top rate. On €3,500 a month a full Christmas bonus costs €823.00 wage tax and €761.25 social insurance, leaving €1,915.75. The solidarity surcharge only applies once the annual tax including the bonus is above the exemption limit.
Social insurance on one-off payments
Health, care, pension and unemployment insurance are due on the bonus too, but only up to the pro-rata contribution ceiling: the monthly ceiling times the months up to the payment, minus pay already assessed. If you earn more than €5,812.50 a month all year, the whole bonus is therefore free of health and care contributions; just below it, part of it is. Example: on €5,500 a month, a full month's pay as a November bonus leaves €2,062.50 of it free of health and care contributions.
Frequently asked questions
Does the one-fifth rule apply to a Christmas bonus?
No. Christmas bonuses, holiday pay and ordinary bonuses are taxed without the one-fifth rule. It only applies to extraordinary income such as severance pay (Section 34 EStG), see the severance calculator.
Is a bonus in a midi-job free of contributions?
No. In the payment month the transition zone formula applies to pay plus bonus up to €2,000; above that the month is assessed normally. A contractually assured bonus also counts in the regularity test: (12 times monthly pay plus the bonus) divided by 12. If that average is above €2,000, the job is no midi-job for the whole year. Example: €1,900 a month plus a €2,200 Christmas bonus gives €2,083.33.
Will I get tax back?
Wage tax on a bonus is a prepayment. Your tax return settles the real annual tax, and if you earned less during the year you may get money back.
Your regular monthly pay is in the Germany salary calculator.
Sources: Section 39b (3) EStG, BMF Programmablaufplan 2026, Section 23a SGB IV. Wage tax checked to the cent against the BMF tax calculator interface.