German tax class 1 (I): net pay 2026
Tax class 1 applies to single, divorced and permanently separated people. On €3,000 gross a month, class
1 leaves €2,054.42 net in 2026 (statutory health insurance, no
church tax, North Rhine-Westphalia).
Net pay table, tax class 1 (2026)
| Gross / month | Net / month | Deduction rate |
|---|---|---|
| €2,000 | €1,476.83 | 26.2% |
| €2,500 | €1,768.92 | 29.2% |
| €3,000 | €2,054.42 | 31.5% |
| €3,500 | €2,333.25 | 33.3% |
| €4,000 | €2,605.50 | 34.9% |
| €4,500 | €2,871.08 | 36.2% |
| €5,000 | €3,130.08 | 37.4% |
| €6,000 | €3,641.57 | 39.3% |
Calculate your salary in tax class 1
From 23 without children: care insurance surcharge. From 64: old-age tax relief.
Leave at the yearly average (2026: 2.9%, 2025: 2.5%).
More options: company car, tax allowance, insurance exemptions
Typically a company car. Taxed but not paid out. Company car calculator
As registered in your electronic tax record (ELStAM).
Your net salary 2026
€2,605.50
per month · €31,266 per year
| Item | Month | Year |
|---|---|---|
| Gross | €4,000.00 | €48,000 |
| Wage tax (Lohnsteuer) | €524.50 | €6,294 |
| Solidarity surcharge | €0.00 | €0 |
| Health insurance | €350.00 | €4,200 |
| Care insurance | €96.00 | €1,152 |
| Pension insurance | €372.00 | €4,464 |
| Unemployment insurance | €52.00 | €624 |
| Total deductions | €1,394.50 | €16,734 |
| Net pay | €2,605.50 | €31,266 |
Deduction rate: 34,9 %Marginal rate: 45,8 %
- Tax year 2026. Wage tax follows the official BMF Programmablaufplan (the algorithm German payroll software must use).
- Statutory health insurance with the surcharge entered above; church tax only if selected.
Frequently asked questions about tax class 1
Can a single person change tax class?
No, class I is fixed for single people. It only changes with your status: marriage opens III, IV or V, and single parenthood opens II.
Why do I pay more in class I than a married person in III?
Class III contains a double basic allowance because the partner in V gets practically none. Over the year it evens out when the couple files jointly.
What assumptions does the table use?
Tax year 2026, statutory health insurance (average supplement 2.9%), childless from 23, no church tax, North Rhine-Westphalia. Sources on the methodology page.
Updated 2026-11-04. All six classes compared: German tax classes guide.