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.
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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 €12,096, the child allowance to €6,612 per child. Income tax brackets have been adjusted for inflation (cold progression). The top marginal rate of 42% applies from €68,481, 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 €66,150 (West) and €64,350 (East) in 2026. For health and long-term care insurance, it is €62,100. The average supplementary health insurance rate is 2.5%. Long-term care insurance rises to 3.4% (childless: 4.0%).
Child benefit and child allowance 2026
Kindergeld (child benefit) is €255 per month per child in 2026. The Kinderfreibetrag (child allowance) has been raised to €6,612. The tax office automatically checks which option is more favorable (Günstigerprüfung).
Minimum wage and minijob threshold 2026
The statutory minimum wage is €12.82 per hour since January 1, 2026. The minijob threshold remains dynamically linked to the minimum wage at €556 per month. The transition zone (midijob) ranges from €556.01 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 €18,130 income tax (€36,260 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.