German tax class 2 (II): net pay 2026
Tax class 2 applies to single parents entitled to the single-parent relief. On €3,000 gross a month, class
2 leaves €2,148.75 net in 2026 (statutory health insurance, no
church tax, North Rhine-Westphalia).
Net pay table, tax class 2 (2026)
| Gross / month | Net / month | Deduction rate |
|---|---|---|
| €2,000 | €1,548.75 | 22.6% |
| €2,500 | €1,857.42 | 25.7% |
| €3,000 | €2,148.75 | 28.4% |
| €3,500 | €2,433.50 | 30.5% |
| €4,000 | €2,711.67 | 32.2% |
| €4,500 | €2,983.17 | 33.7% |
| €5,000 | €3,248.00 | 35.0% |
| €6,000 | €3,771.57 | 37.1% |
Calculate your salary in tax class 2
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
€2,711.67
per month · €32,540 per year
| Item | Month | Year |
|---|---|---|
| Gross | €4,000.00 | €48,000 |
| Wage tax (Lohnsteuer) | €418.33 | €5,020 |
| 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 | €1,288.33 | €15,460 |
| Net pay | €2,711.67 | €32,540 |
Deduction rate: 32,2 %Marginal rate: 44,8 %
- 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 2
How do I get class II?
By applying to the tax office if a child you receive child benefit for lives with you and no other adult shares the household. The relief is €4,260 plus €240 for each further child.
Is class II automatic after a separation?
No, you must apply, and backdating is limited, so apply early.
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.