All calculators updated to May 2026
All calculators have been updated with the latest values for May 2026, including final supplementary health insurance rates and adjusted contribution ceilings.
This page records the changes that affect the calculators on this site, each with the date it takes effect: the annual adjustment of the basic allowance and the income tax schedule, the contribution rates and ceilings in social insurance, the low-earnings threshold that is tied to the minimum wage, the standard rates for citizens' allowance and child benefit, and the municipal multipliers for property and trade tax. What is included is what has been enacted and published, not what is under discussion, because an announced but unlegislated change is worthless for a calculation. Every entry names the calculators affected, so it stays traceable which figure changes from which day, and links to the official source. For retroactive changes the entry also states from when they must be applied in payroll. Older entries remain in place, because they document which values applied in a past year.
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All important changes to German taxes, salary and social insurance in 2026 – at a glance.
Last updated: 2026-05-12
Tax changes 2026 at a glance
Effective January 1, 2026, numerous changes took effect: The basic tax-free allowance rises to €12,348, the child allowance to €6,828 per child. Income tax brackets have been adjusted for inflation (cold progression). The top marginal rate of 42% applies from €69,879, the wealth tax rate of 45% from €277,826.
Social insurance 2026: New rates and thresholds
The contribution ceiling for pension and unemployment insurance rises to €101,400 a year (€8,450 a month) in 2026, the same in East and West. For health and long-term care insurance, it is €69,750 (€5,812.50 a month). The average supplementary health insurance rate is 2.9%. Long-term care insurance is 3.6% (childless: 4.2%).
Child benefit and child allowance 2026
Kindergeld (child benefit) is €259 per month per child in 2026. The Kinderfreibetrag (child allowance) has been raised to €6,828. The tax office automatically checks which option is more favorable (Günstigerprüfung).
Minimum wage and minijob threshold 2026
The statutory minimum wage is €13.90 per hour since January 1, 2026. The minijob threshold remains dynamically linked to the minimum wage at €603 per month. The transition zone (midijob) ranges from €603.01 to €2,000.
Citizen's allowance 2026: Standard rates unchanged
Bürgergeld standard rates remain unchanged in 2026: €563 for single adults, €506 for partners in a household. Rates for children range from €357 to €471 depending on age, plus housing and heating costs.
Solidarity surcharge and church tax 2026
The solidarity surcharge exemption threshold remains at €20,350 income tax (€40,700 for joint filers) in 2026, exempting ~90% of taxpayers. Church tax rates are unchanged at 8% (Bavaria/BW) or 9% (other states).
Home office and commuter allowance 2026
The home office deduction remains €6/day (max. €1,260/year for 210 days). The commuter allowance is €0.30/km for the first 20 km and €0.38/km from the 21st kilometer onward.
Frequently asked questions
How often is this section updated?
Whenever a rule changes that affects a payslip: new tax values at the turn of the year, revised contribution rates and assessment ceilings, changed allowances, or court rulings with practical consequences. Rather than a fixed schedule, we follow the legislative calendar, so that only genuinely new items appear here.
How can I tell whether an item is still current?
By the date line above the text: it gives the day of the last substantive change, not today s date. Items quoting superseded values are corrected or marked. Wherever an amount appears, the tax year it belongs to is stated alongside, so two years cannot be confused.
Do these items constitute tax advice?
No. They describe the general legal position and illustrate it with examples. Advice on an individual case may only be given in Germany by tax advisers and wage tax assistance associations. For filing a return or challenging an assessment, consulting one of them is sensible where anything is disputed.
What is recorded here, and what is not
This page lists the changes that affect the calculators on this site, each with the date it takes effect: the annual adjustment of the basic allowance and the income tax schedule, the contribution rates and ceilings in social insurance, the low-earnings threshold that moves with the minimum wage, the standard rates for citizens' allowance and child benefit, and the municipal multipliers for property and trade tax. Only measures that have been enacted and published are included, never proposals under discussion, because an announced but unlegislated change is worthless for a calculation. Where a change applies retroactively, the entry states from when it must be applied in payroll, which is not always the date of publication.
Why older entries stay
Entries are not removed when they are superseded, because they document which values applied in a past year, and that is what a tax return for that year needs. Each entry names the calculators affected, so it remains traceable which figure changed on which day and which page was updated as a result.