Germany tax rates and social insurance 2026
Basic allowance €12,348. Employee pension/unemployment rates are 9.3%/1.3% up to €101,400 annually. Health insurance is 8.75% including the average additional contribution, capped at €69,750. Care insurance is 1.8%, with a 0.6% childless surcharge from age 23. Solidarity surcharge is 5.5% with a €20,350 threshold (€40,700 for class III). Church tax is 8% in Bavaria/Baden-Württemberg and 9% elsewhere.