Germany · tax year 2025
German tax and social insurance rates 2025
Generated from the rules files behind the Germany net salary calculator. Checked against BMF (Federal Ministry of Finance) on 7 October 2026; not independently reviewed.
These are the 2025 figures German payroll uses: the income tax allowances built into the BMF Programmablaufplan, the solidarity surcharge and church tax, and the employee and employer social insurance rates with their monthly contribution ceilings.
Work out your own pay with the Germany net salary calculator, or see the 2026 rates. Period covered: 1 January 2025 to 31 December 2025. File status: provisional — values are read from official publications but have not had a second-person review.
Rates at a glance
| Item | Value |
|---|---|
| Basic allowance (Grundfreibetrag) | €12,096 |
| Employee lump sum (Arbeitnehmer-Pauschbetrag) | €1,230 |
| Special expenses lump sum | €36 |
| Relief for single parents | €4,260 |
| Child allowance per child (both parents) | €9,600 |
| Solidarity surcharge rate | 5.5% |
| Soli exemption limit (annual tax, single) | €19,950 |
| Soli phase-in rate | 11.9% |
| Lohnsteuer program flow | Lohnsteuer2025 (Stand 2025-09-17 13:05) |
| Insurance | Employee | Employer | Ceiling per month |
|---|---|---|---|
| Pension (RV) | 9.3% | 9.3% | €8,050 |
| Unemployment (AV) | 1.3% | 1.3% | €8,050 |
| Health (KV), general rate | 7.3% | 7.3% | €5,512.50 |
| Health, average Zusatzbeitrag (shared) | 1.25% | 1.25% | €5,512.50 |
| Care (PV) | 1.8% | 1.8% | €5,512.50 |
| Care in Saxony | 2.3% | 1.3% | €5,512.50 |
| Care: childless surcharge (age 23+) | 0.6% | — | |
| Care: reduction per child (2nd–5th, under 25) | −0.25% | — |
| Item | Value |
|---|---|
| Church tax in Bavaria, Baden-Württemberg | 8% |
| Church tax in other states | 9% |
| Minijob limit per month | €556 |
| Midijob (transition zone) upper limit | €2,000 |
| Midijob factor F | 0.6683 |
Federal states (Bundesländer) 2025
| State | Church tax | Care insurance (employee) |
|---|---|---|
| Baden-Württemberg | 8% | 1.8% |
| Bavaria (Bayern) | 8% | 1.8% |
| Berlin | 9% | 1.8% |
| Brandenburg | 9% | 1.8% |
| Bremen | 9% | 1.8% |
| Hamburg | 9% | 1.8% |
| Hesse (Hessen) | 9% | 1.8% |
| Mecklenburg-Western Pomerania (Mecklenburg-Vorpommern) | 9% | 1.8% |
| Lower Saxony (Niedersachsen) | 9% | 1.8% |
| North Rhine-Westphalia (Nordrhein-Westfalen) | 9% | 1.8% |
| Rhineland-Palatinate (Rheinland-Pfalz) | 9% | 1.8% |
| Saarland | 9% | 1.8% |
| Saxony (Sachsen) | 9% | 2.3% |
| Saxony-Anhalt (Sachsen-Anhalt) | 9% | 1.8% |
| Schleswig-Holstein | 9% | 1.8% |
| Thuringia (Thüringen) | 9% | 1.8% |
Every parameter, with its source
Raw values as stored (rates as decimals, amounts in EUR). Each row links to the official page the value was read from, with the date it was read.
| Parameter | Value | Source |
|---|---|---|
pap.name | Lohnsteuer2025 | bmf-steuerrechner.de · 2026-10-07 |
pap.stand | 2025-09-17 13:05 | bmf-steuerrechner.de · 2026-10-07 |
pap.file | pap/Lohnsteuer2025.xml | bmf-steuerrechner.de · 2026-10-07 |
pap.sourceUrl | https://www.bmf-steuerrechner.de/javax.faces.resource/daten/xmls/Lohnsteuer2025.xml.xhtml | bmf-steuerrechner.de · 2026-10-07 |
pap.retrieved | 2026-10-07 | bmf-steuerrechner.de · 2026-10-07 |
pap.sha256 | 878ea4a0a1e0bb7122e44b02fe7f2e1d70b605768a2b42ec84f895365f4fb7e1 | bmf-steuerrechner.de · 2026-10-07 |
pap.reuseStatus | Official work: the PAP is published by the Federal Ministry of Finance as an annex to its BMF letter on the Programmablaufpläne (published in the Bundessteuerblatt) and is offered to software developers on bmf-steuerrechner.de. As part of an official notice it is an amtliches Werk free of copyright under § 5 Abs. 1 UrhG. The BMF external interface is used only to capture test fixtures (its stated purpose: quality assurance of third-party calculators). Assessment by MoneyOtter, not legal advice (verify). | gesetze-im-internet.de · 2026-10-07 |
incomeTax.grundfreibetrag | 12096 | gesetze-im-internet.de · 2026-10-07 |
incomeTax.arbeitnehmerPauschbetrag | 1230 | bmf-steuerrechner.de · 2026-10-07 |
incomeTax.sonderausgabenPauschbetrag | 36 | bmf-steuerrechner.de · 2026-10-07 |
incomeTax.entlastungsbetragAlleinerziehende | 4260 | bmf-steuerrechner.de · 2026-10-07 |
incomeTax.kinderfreibetragPerChild | 9600 | bmf-steuerrechner.de · 2026-10-07 |
incomeTax.soliFreigrenze | 19950 | bmf-steuerrechner.de · 2026-10-07 |
incomeTax.soliRate | 0.055 | gesetze-im-internet.de · 2026-10-07 |
incomeTax.soliMilderungRate | 0.119 | bmf-steuerrechner.de · 2026-10-07 |
socialInsurance.pension.totalRate | 0.186 | gesetze-im-internet.de · 2026-10-07 |
socialInsurance.pension.employeeRate | 0.093 | gesetze-im-internet.de · 2026-10-07 |
socialInsurance.pension.employerRate | 0.093 | gesetze-im-internet.de · 2026-10-07 |
socialInsurance.pension.ceilingMonthly | 8050 | gesetze-im-internet.de · 2026-10-07 |
socialInsurance.unemployment.totalRate | 0.026 | gesetze-im-internet.de · 2026-10-07 |
socialInsurance.unemployment.employeeRate | 0.013 | gesetze-im-internet.de · 2026-10-07 |
socialInsurance.unemployment.employerRate | 0.013 | gesetze-im-internet.de · 2026-10-07 |
socialInsurance.unemployment.ceilingMonthly | 8050 | gesetze-im-internet.de · 2026-10-07 |
socialInsurance.health.generalRate | 0.146 | gesetze-im-internet.de · 2026-10-07 |
socialInsurance.health.employeeGeneralRate | 0.073 | gesetze-im-internet.de · 2026-10-07 |
socialInsurance.health.employerGeneralRate | 0.073 | gesetze-im-internet.de · 2026-10-07 |
socialInsurance.health.averageAdditionalRate | 0.025 | bundesgesundheitsministerium.de · 2026-10-07 |
socialInsurance.health.additionalRateEmployeeShare | 0.5 | gesetze-im-internet.de · 2026-10-07 |
socialInsurance.health.ceilingMonthly | 5512.50 | gesetze-im-internet.de · 2026-10-07 |
socialInsurance.care.totalRate | 0.036 | gesetze-im-internet.de · 2026-10-07 |
socialInsurance.care.employeeRate | 0.018 | gesetze-im-internet.de · 2026-10-07 |
socialInsurance.care.employerRate | 0.018 | gesetze-im-internet.de · 2026-10-07 |
socialInsurance.care.saxony.employeeRate | 0.023 | gesetze-im-internet.de · 2026-10-07 |
socialInsurance.care.saxony.employerRate | 0.013 | gesetze-im-internet.de · 2026-10-07 |
socialInsurance.care.childlessSurcharge | 0.006 | gesetze-im-internet.de · 2026-10-07 |
socialInsurance.care.childlessSurchargeMinAge | 23 | gesetze-im-internet.de · 2026-10-07 |
socialInsurance.care.reductionPerChild | 0.0025 | gesetze-im-internet.de · 2026-10-07 |
socialInsurance.care.reductionFirstChild | 2 | gesetze-im-internet.de · 2026-10-07 |
socialInsurance.care.reductionLastChild | 5 | gesetze-im-internet.de · 2026-10-07 |
socialInsurance.care.reductionMaxChildAge | 25 | gesetze-im-internet.de · 2026-10-07 |
minijob.limitMonthly | 556 | gesetze-im-internet.de · 2026-10-07 |
minijob.pensionEmployerFlatRate | 0.15 | gesetze-im-internet.de · 2026-10-07 |
minijob.pensionMinimumBaseMonthly | 175 | gesetze-im-internet.de · 2026-10-07 |
minijob.healthEmployerFlatRate | 0.13 | gesetze-im-internet.de · 2026-10-07 |
minijob.lumpSumTaxRate | 0.02 | gesetze-im-internet.de · 2026-10-07 |
midijob.upperLimitMonthly | 2000 | gesetze-im-internet.de · 2026-10-07 |
midijob.factorF | 0.6683 | gesetze-im-internet.de · 2026-10-07 |
midijob.procedure.surchargeBase | BE | gesetze-im-internet.de · 2026-10-07 |
midijob.procedure.reductionBase | BE_AN | gesetze-im-internet.de · 2026-10-07 |
midijob.procedure.rounding | perComponent | gesetze-im-internet.de · 2026-10-07 |
churchTax.defaultRate | 0.09 | bundesfinanzministerium.de · 2026-10-07 |
churchTax.stateRates.by | 0.08 | bundesfinanzministerium.de · 2026-10-07 |
churchTax.stateRates.bw | 0.08 | bundesfinanzministerium.de · 2026-10-07 |
rounding.socialContribution.unit | 0.01 | gesetze-im-internet.de · 2026-10-07 |
rounding.socialContribution.mode | halfUp | gesetze-im-internet.de · 2026-10-07 |
rounding.churchTax.unit | 0.01 | gesetze-im-internet.de · 2026-10-07 |
rounding.churchTax.mode | down | gesetze-im-internet.de · 2026-10-07 |
Download the data
The rules files are published as JSON under a Creative Commons Attribution 4.0 licence. Please credit “MoneyOtter rules data” and link back to this page.
- Germany (national.json) — revision 2, provisional
Not covered here: capital gains. These tables cover employment income only. Gains from selling shares, property or crypto follow separate rules; for crypto, CryptoTaxOwl works out the tax from exchange files.