German wage tax table 2026: tax class II (monthly)
In tax class II the 2026 wage tax on €3,500 gross a month is
€311.00. Wage tax starts at €1,900 gross, the solidarity surcharge at €8,100.
Tax class II is for single parents who get the single-parent relief.
All amounts in euros per month, from the official 2026 program of the Federal Ministry of Finance: statutory health and pension insurance, average 2.9% surcharge, one child, no child allowances. Church tax is 8% in Bavaria and Baden-Württemberg and 9% everywhere else.
| Gross | Wage tax | Soli | Church 8% | Church 9% |
|---|---|---|---|---|
| 600 | 0.00 | 0.00 | 0.00 | 0.00 |
| 650 | 0.00 | 0.00 | 0.00 | 0.00 |
| 700 | 0.00 | 0.00 | 0.00 | 0.00 |
| 750 | 0.00 | 0.00 | 0.00 | 0.00 |
| 800 | 0.00 | 0.00 | 0.00 | 0.00 |
| 850 | 0.00 | 0.00 | 0.00 | 0.00 |
| 900 | 0.00 | 0.00 | 0.00 | 0.00 |
| 950 | 0.00 | 0.00 | 0.00 | 0.00 |
| 1,000 | 0.00 | 0.00 | 0.00 | 0.00 |
| 1,050 | 0.00 | 0.00 | 0.00 | 0.00 |
| 1,100 | 0.00 | 0.00 | 0.00 | 0.00 |
| 1,150 | 0.00 | 0.00 | 0.00 | 0.00 |
| 1,200 | 0.00 | 0.00 | 0.00 | 0.00 |
| 1,250 | 0.00 | 0.00 | 0.00 | 0.00 |
| 1,300 | 0.00 | 0.00 | 0.00 | 0.00 |
| 1,350 | 0.00 | 0.00 | 0.00 | 0.00 |
| 1,400 | 0.00 | 0.00 | 0.00 | 0.00 |
| 1,450 | 0.00 | 0.00 | 0.00 | 0.00 |
| 1,500 | 0.00 | 0.00 | 0.00 | 0.00 |
| 1,550 | 0.00 | 0.00 | 0.00 | 0.00 |
| 1,600 | 0.00 | 0.00 | 0.00 | 0.00 |
| 1,650 | 0.00 | 0.00 | 0.00 | 0.00 |
| 1,700 | 0.00 | 0.00 | 0.00 | 0.00 |
| 1,750 | 0.00 | 0.00 | 0.00 | 0.00 |
| 1,800 | 0.00 | 0.00 | 0.00 | 0.00 |
| 1,850 | 0.00 | 0.00 | 0.00 | 0.00 |
| 1,900 | 5.58 | 0.00 | 0.44 | 0.50 |
| 1,950 | 11.75 | 0.00 | 0.94 | 1.05 |
| 2,000 | 18.25 | 0.00 | 1.46 | 1.64 |
| 2,050 | 25.08 | 0.00 | 2.00 | 2.25 |
| 2,100 | 32.33 | 0.00 | 2.58 | 2.90 |
| 2,150 | 39.91 | 0.00 | 3.19 | 3.59 |
| 2,200 | 47.83 | 0.00 | 3.82 | 4.30 |
| 2,250 | 56.08 | 0.00 | 4.48 | 5.04 |
| 2,300 | 64.75 | 0.00 | 5.18 | 5.82 |
| 2,350 | 73.75 | 0.00 | 5.90 | 6.63 |
| 2,400 | 83.08 | 0.00 | 6.64 | 7.47 |
| 2,450 | 92.75 | 0.00 | 7.42 | 8.34 |
| 2,500 | 102.50 | 0.00 | 8.20 | 9.22 |
| 2,550 | 112.25 | 0.00 | 8.98 | 10.10 |
| 2,600 | 122.08 | 0.00 | 9.76 | 10.98 |
| 2,650 | 132.00 | 0.00 | 10.56 | 11.88 |
| 2,700 | 142.00 | 0.00 | 11.36 | 12.78 |
| 2,750 | 152.08 | 0.00 | 12.16 | 13.68 |
| 2,800 | 162.16 | 0.00 | 12.97 | 14.59 |
| 2,850 | 172.41 | 0.00 | 13.79 | 15.51 |
| 2,900 | 182.66 | 0.00 | 14.61 | 16.43 |
| 2,950 | 193.00 | 0.00 | 15.44 | 17.37 |
| 3,000 | 203.41 | 0.00 | 16.27 | 18.30 |
| 3,050 | 213.83 | 0.00 | 17.10 | 19.24 |
| 3,100 | 224.33 | 0.00 | 17.94 | 20.18 |
| 3,150 | 235.00 | 0.00 | 18.80 | 21.15 |
| 3,200 | 245.58 | 0.00 | 19.64 | 22.10 |
| 3,250 | 256.33 | 0.00 | 20.50 | 23.06 |
| 3,300 | 267.16 | 0.00 | 21.37 | 24.04 |
| 3,350 | 278.00 | 0.00 | 22.24 | 25.02 |
| 3,400 | 288.91 | 0.00 | 23.11 | 26.00 |
| 3,450 | 299.91 | 0.00 | 23.99 | 26.99 |
| 3,500 | 311.00 | 0.00 | 24.88 | 27.99 |
| 3,550 | 322.16 | 0.00 | 25.77 | 28.99 |
| 3,600 | 333.33 | 0.00 | 26.66 | 29.99 |
| 3,650 | 344.58 | 0.00 | 27.56 | 31.01 |
| 3,700 | 355.91 | 0.00 | 28.47 | 32.03 |
| 3,750 | 367.33 | 0.00 | 29.38 | 33.05 |
| 3,800 | 378.83 | 0.00 | 30.30 | 34.09 |
| 3,850 | 390.33 | 0.00 | 31.22 | 35.12 |
| 3,900 | 401.91 | 0.00 | 32.15 | 36.17 |
| 3,950 | 413.58 | 0.00 | 33.08 | 37.22 |
| 4,000 | 425.33 | 0.00 | 34.02 | 38.27 |
| 4,050 | 437.16 | 0.00 | 34.97 | 39.34 |
| 4,100 | 449.00 | 0.00 | 35.92 | 40.41 |
| 4,150 | 461.00 | 0.00 | 36.88 | 41.49 |
| 4,200 | 473.00 | 0.00 | 37.84 | 42.57 |
| 4,250 | 485.08 | 0.00 | 38.80 | 43.65 |
| 4,300 | 497.16 | 0.00 | 39.77 | 44.74 |
| 4,350 | 509.41 | 0.00 | 40.75 | 45.84 |
| 4,400 | 521.66 | 0.00 | 41.73 | 46.94 |
| 4,450 | 534.00 | 0.00 | 42.72 | 48.06 |
| 4,500 | 546.41 | 0.00 | 43.71 | 49.17 |
| 4,550 | 558.91 | 0.00 | 44.71 | 50.30 |
| 4,600 | 571.41 | 0.00 | 45.71 | 51.42 |
| 4,650 | 584.08 | 0.00 | 46.72 | 52.56 |
| 4,700 | 596.75 | 0.00 | 47.74 | 53.70 |
| 4,750 | 609.50 | 0.00 | 48.76 | 54.85 |
| 4,800 | 622.33 | 0.00 | 49.78 | 56.00 |
| 4,850 | 635.16 | 0.00 | 50.81 | 57.16 |
| 4,900 | 648.08 | 0.00 | 51.84 | 58.32 |
| 4,950 | 661.16 | 0.00 | 52.89 | 59.50 |
| 5,000 | 674.25 | 0.00 | 53.94 | 60.68 |
| 5,050 | 687.33 | 0.00 | 54.98 | 61.85 |
| 5,100 | 700.58 | 0.00 | 56.04 | 63.05 |
| 5,150 | 713.91 | 0.00 | 57.11 | 64.25 |
| 5,200 | 727.25 | 0.00 | 58.18 | 65.45 |
| 5,250 | 740.66 | 0.00 | 59.25 | 66.65 |
| 5,300 | 754.16 | 0.00 | 60.33 | 67.87 |
| 5,350 | 767.66 | 0.00 | 61.41 | 69.08 |
| 5,400 | 781.33 | 0.00 | 62.50 | 70.31 |
| 5,450 | 795.00 | 0.00 | 63.60 | 71.55 |
| 5,500 | 808.75 | 0.00 | 64.70 | 72.78 |
| 5,550 | 822.58 | 0.00 | 65.80 | 74.03 |
| 5,600 | 836.41 | 0.00 | 66.91 | 75.27 |
| 5,650 | 850.41 | 0.00 | 68.03 | 76.53 |
| 5,700 | 864.41 | 0.00 | 69.15 | 77.79 |
| 5,750 | 878.50 | 0.00 | 70.28 | 79.06 |
| 5,800 | 892.66 | 0.00 | 71.41 | 80.33 |
| 5,850 | 908.25 | 0.00 | 72.66 | 81.74 |
| 5,900 | 924.41 | 0.00 | 73.95 | 83.19 |
| 5,950 | 940.58 | 0.00 | 75.24 | 84.65 |
| 6,000 | 956.91 | 0.00 | 76.55 | 86.12 |
| 6,050 | 973.25 | 0.00 | 77.86 | 87.59 |
| 6,100 | 989.75 | 0.00 | 79.18 | 89.07 |
| 6,150 | 1,006.33 | 0.00 | 80.50 | 90.56 |
| 6,200 | 1,022.91 | 0.00 | 81.83 | 92.06 |
| 6,250 | 1,039.66 | 0.00 | 83.17 | 93.56 |
| 6,300 | 1,056.41 | 0.00 | 84.51 | 95.07 |
| 6,350 | 1,073.33 | 0.00 | 85.86 | 96.59 |
| 6,400 | 1,090.33 | 0.00 | 87.22 | 98.12 |
| 6,450 | 1,107.41 | 0.00 | 88.59 | 99.66 |
| 6,500 | 1,124.58 | 0.00 | 89.96 | 101.21 |
| 6,550 | 1,141.75 | 0.00 | 91.34 | 102.75 |
| 6,600 | 1,159.08 | 0.00 | 92.72 | 104.31 |
| 6,650 | 1,176.50 | 0.00 | 94.12 | 105.88 |
| 6,700 | 1,194.00 | 0.00 | 95.52 | 107.46 |
| 6,750 | 1,211.58 | 0.00 | 96.92 | 109.04 |
| 6,800 | 1,229.25 | 0.00 | 98.34 | 110.63 |
| 6,850 | 1,247.00 | 0.00 | 99.76 | 112.23 |
| 6,900 | 1,264.83 | 0.00 | 101.18 | 113.83 |
| 6,950 | 1,282.75 | 0.00 | 102.62 | 115.44 |
| 7,000 | 1,300.75 | 0.00 | 104.06 | 117.06 |
| 7,050 | 1,318.83 | 0.00 | 105.50 | 118.69 |
| 7,100 | 1,337.00 | 0.00 | 106.96 | 120.33 |
| 7,150 | 1,355.25 | 0.00 | 108.42 | 121.97 |
| 7,200 | 1,373.66 | 0.00 | 109.89 | 123.62 |
| 7,250 | 1,392.08 | 0.00 | 111.36 | 125.28 |
| 7,300 | 1,410.58 | 0.00 | 112.84 | 126.95 |
| 7,350 | 1,429.16 | 0.00 | 114.33 | 128.62 |
| 7,400 | 1,447.91 | 0.00 | 115.83 | 130.31 |
| 7,450 | 1,466.66 | 0.00 | 117.33 | 131.99 |
| 7,500 | 1,485.50 | 0.00 | 118.84 | 133.69 |
| 7,550 | 1,504.41 | 0.00 | 120.35 | 135.39 |
| 7,600 | 1,523.50 | 0.00 | 121.88 | 137.11 |
| 7,650 | 1,542.50 | 0.00 | 123.40 | 138.82 |
| 7,700 | 1,561.58 | 0.00 | 124.92 | 140.54 |
| 7,750 | 1,580.58 | 0.00 | 126.44 | 142.25 |
| 7,800 | 1,599.66 | 0.00 | 127.97 | 143.96 |
| 7,850 | 1,618.75 | 0.00 | 129.50 | 145.68 |
| 7,900 | 1,637.75 | 0.00 | 131.02 | 147.39 |
| 7,950 | 1,656.83 | 0.00 | 132.54 | 149.11 |
| 8,000 | 1,675.83 | 0.00 | 134.06 | 150.82 |
| 8,050 | 1,694.91 | 0.00 | 135.59 | 152.54 |
| 8,100 | 1,714.00 | 2.16 | 137.12 | 154.26 |
| 8,150 | 1,733.00 | 4.42 | 138.64 | 155.97 |
| 8,200 | 1,752.08 | 6.69 | 140.16 | 157.68 |
| 8,250 | 1,771.08 | 8.95 | 141.68 | 159.39 |
| 8,300 | 1,790.08 | 11.21 | 143.20 | 161.10 |
| 8,350 | 1,809.16 | 13.48 | 144.73 | 162.82 |
| 8,400 | 1,828.25 | 15.75 | 146.26 | 164.54 |
| 8,450 | 1,847.25 | 18.01 | 147.78 | 166.25 |
| 8,500 | 1,868.25 | 20.51 | 149.46 | 168.14 |
| 8,550 | 1,889.25 | 23.01 | 151.14 | 170.03 |
| 8,600 | 1,910.25 | 25.51 | 152.82 | 171.92 |
| 8,650 | 1,931.25 | 28.01 | 154.50 | 173.81 |
| 8,700 | 1,952.25 | 30.51 | 156.18 | 175.70 |
| 8,750 | 1,973.25 | 33.01 | 157.86 | 177.59 |
| 8,800 | 1,994.25 | 35.51 | 159.54 | 179.48 |
| 8,850 | 2,015.25 | 38.01 | 161.22 | 181.37 |
| 8,900 | 2,036.25 | 40.50 | 162.90 | 183.26 |
| 8,950 | 2,057.25 | 43.00 | 164.58 | 185.15 |
| 9,000 | 2,078.25 | 45.50 | 166.26 | 187.04 |
| 9,050 | 2,099.25 | 48.00 | 167.94 | 188.93 |
| 9,100 | 2,120.25 | 50.50 | 169.62 | 190.82 |
| 9,150 | 2,141.25 | 53.00 | 171.30 | 192.71 |
| 9,200 | 2,162.25 | 55.50 | 172.98 | 194.60 |
| 9,250 | 2,183.25 | 58.00 | 174.66 | 196.49 |
| 9,300 | 2,204.25 | 60.50 | 176.34 | 198.38 |
| 9,350 | 2,225.25 | 63.00 | 178.02 | 200.27 |
| 9,400 | 2,246.25 | 65.49 | 179.70 | 202.16 |
| 9,450 | 2,267.25 | 67.99 | 181.38 | 204.05 |
| 9,500 | 2,288.25 | 70.49 | 183.06 | 205.94 |
| 9,550 | 2,309.25 | 72.99 | 184.74 | 207.83 |
| 9,600 | 2,330.25 | 75.49 | 186.42 | 209.72 |
| 9,650 | 2,351.25 | 77.99 | 188.10 | 211.61 |
| 9,700 | 2,372.25 | 80.49 | 189.78 | 213.50 |
| 9,750 | 2,393.25 | 82.99 | 191.46 | 215.39 |
| 9,800 | 2,414.25 | 85.49 | 193.14 | 217.28 |
| 9,850 | 2,435.25 | 87.99 | 194.82 | 219.17 |
| 9,900 | 2,456.25 | 90.48 | 196.50 | 221.06 |
| 9,950 | 2,477.25 | 92.98 | 198.18 | 222.95 |
| 10,000 | 2,498.25 | 95.48 | 199.86 | 224.84 |
Wage tax tables for other classes
The table shows taxes only. Your take-home pay with all social insurance is in the Germany salary calculator, with child allowances, your insurer and your state. All classes as a CSV file (CC BY 4.0).
Frequently asked questions
What is a German wage tax table?
A wage tax table (Lohnsteuertabelle) lists the amount of income tax withheld by an employer for each gross wage bracket and tax class. It is derived from the official BMF payroll tax algorithm.
Which tax class should I choose?
Single employees use class I. Single parents use class II. Married couples choose between class III or V (best when incomes differ significantly) or class IV with or without the factor method (best when incomes are similar).
Is the wage tax table the same as income tax?
The amounts are the same but the mechanism differs. Wage tax (Lohnsteuer) is collected by the employer monthly and is a pre-payment of annual income tax (Einkommensteuer). If too much is withheld, you get a refund via your tax return.
Source: BMF Programmablaufplan for wage tax 2026. Updated 2026-11-04.