Question 1

How do I calculate gross to net salary in Germany?

Accepted Answer

In Germany, your net salary is calculated by deducting income tax (Lohnsteuer, 0–45% progressive), social security contributions (pension 9.3%, health ~8.55%, care 1.7–2.4%, unemployment 1.3%), and the Solidarity Surcharge if applicable. For 2026, the basic tax-free allowance (Grundfreibetrag) is €12,348/year. Our calculator applies the official 2026 rates automatically.

Question 2

What is the Grundfreibetrag in Germany for 2026?

Accepted Answer

The Grundfreibetrag (basic tax-free allowance) in Germany for 2026 is €12,348 per year. Income below this threshold is not subject to income tax. This was increased from €12,096 in 2025 to partially compensate for inflation.

Question 3

What are the income tax brackets in the Netherlands for 2026?

Accepted Answer

In 2026, the Netherlands taxes Box 1 income (employment) at 35.75% up to €38,883, then 37.56% up to €78,426, and 49.50% above €78,426. The first bracket rate includes 27.65% in national insurance contributions (AOW pension, WLZ care, ANW), so the actual income tax component is only 8.10%.

Question 4

How does the 30% ruling work for expats in the Netherlands?

Accepted Answer

The 30% ruling (30%-regeling) allows qualifying expats to receive 30% of their gross salary tax-free. For 2026, the minimum taxable salary threshold is €48,013 (or €36,497 for under-30s with a master’s degree). This can save €8,000–18,000 per year depending on salary level.

Question 5

What is the net salary for €50,000 gross in Germany (Steuerklasse 1)?

Accepted Answer

For a €50,000 gross annual salary in Germany in Steuerklasse 1 (single, no children), you will receive approximately €32,000–33,000 net per year (about €2,667–2,750/month), after income tax, pension, health, unemployment, and long-term care contributions. Use our calculator for your exact figure.

Question 6

How is income tax calculated in Spain (IRPF)?

Accepted Answer

Spain’s IRPF has 6 national brackets: 19% up to €12,450; 24% up to €20,200; 30% up to €35,200; 37% up to €60,000; 45% up to €300,000; 47% above €300,000. Rates are split 50/50 between the state and autonomous community. Employee Social Security (Seguridad Social) is 6.35% of gross, capped at ~€58,920/year. The personal minimum (mínimo personal) is €5,550, and there is a work expense deduction (rendimientos del trabajo) of up to €5,565 that phases out above €13,115. The Beckham Law offers a flat 24% rate for qualifying foreign workers.

Question 7

What is IRS Jovem in Portugal?

Accepted Answer

IRS Jovem is a Portuguese youth income tax relief for workers under 35 in their first 10 years of employment. It gives a partial exemption from IRS: 50% in years 1–3, 25% in years 4–7, and 10% in years 8–10, capped at €20,000 of income per year. Social Security contributions (11%) still apply in full. This measure was updated in the 2026 State Budget.

Question 8

How does the French quotient familial affect my tax?

Accepted Answer

France’s quotient familial divides household taxable income by the number of ‘parts’ before applying the IR brackets, then multiplies the tax back. A single person has 1 part; a couple (PACS or married) has 2 parts; each of the first two children adds 0.5 parts; the third and each subsequent child adds 1 part. This significantly reduces tax for families; a couple with 2 children (3 parts) effectively taxes each part of income at a lower marginal rate.

Question 9

What is AM-bidrag and how does Denmark tax work?

Accepted Answer

AM-bidrag is Denmark’s 8% labour market contribution, deducted first from gross salary. All other taxes then apply to the remaining 92%. These include bundskat (12.01% on income above the personal allowance of DKK 49,700), kommuneskat (22–27% depending on municipality), and from 2026 a new 3-tier state supertax: mellemskat 7.5% on income DKK 641,200–777,900, topskat 7.5% on DKK 777,900–2,500,000, and a new top-topskat of 5% above DKK 2,500,000. The overall effective tax rate typically ranges from 35–55%. Denmark has no separate social security contributions beyond AM-bidrag; healthcare is funded through general taxation.

Annual income	Rate
Up to €12,348	0% tax-free (Grundfreibetrag)
€12,349 – €68,430	14% to 42% progressive
€68,431 – €277,825	42% (Spitzensteuersatz)
Above €277,826	45% (Reichensteuer)

Insurance	Rate	Ceiling
Pension (Rentenversicherung)	9.3%	€101,400/yr
Health (Krankenversicherung)	7.3% + ~1.45% add.	€69,750/yr
Long-term care (Pflegeversicherung)	1.8% (2.4% childless)	€69,750/yr
Unemployment (Arbeitslosenversicherung)	1.3%	€101,400/yr

Class	Who it applies to
I	Single, divorced, widowed
II	Single parent (with child allowance)
III	Married, higher earner (lowest withholding)
IV	Married, equal earners
V	Married, lower earner (highest withholding)
VI	Second or additional job

Germany: Tax Guide 2026

🇩🇪 Germany: Einkommensteuer 2026

Income tax brackets (Lohnsteuer)

Social security contributions (employee share)

Steuerklassen (Tax classes)

Key allowances and deductions