Relocating to Germany
Statutory tax and social-security figures for Germany, each quoted from the official publication cited under it. Tax year 2026; last verified 17 Oct 2026.
Tax and social security
Solidarity surcharge exemption limits
- Annual income tax below which no surcharge is due, single filer
- EUR 20,350
- Annual income tax below which no surcharge is due, joint filers
- EUR 40,700
Source: Solidaritätszuschlaggesetz 1995, § 3 (gesetze-im-internet.de)
Income tax tariff, § 32a EStG
- Tax-free basic allowance (annual taxable income)
- EUR 12,348
- Upper limit of the progressive zones (annual taxable income)
- EUR 69,878
- Marginal rate in the first flat-rate zone, above that limit
- 42%
- Upper limit of the first flat-rate zone (annual taxable income)
- EUR 277,825
- Top marginal rate, above the second limit
- 45%
Source: Einkommensteuergesetz, § 32a, version in force from assessment year 2026 (gesetze-im-internet.de)
Statutory health insurance, GKV
- General contribution rate, employee and employer combined
- 14.6%
- Average additional contribution rate, employee and employer combined
- 2.9%
- Employee share of the contribution rate (general plus average additional, halved)
- 8.75%
- Monthly contribution ceiling
- EUR 5,812.50
Source: Bundesministerium für Gesundheit, Beiträge: Beitragssätze und Beitragsbemessungsgrenzen 2026; § 241 and § 249 SGB V
Pension, unemployment and care insurance ceilings
- Pension insurance monthly contribution ceiling
- EUR 8,450
- Unemployment insurance monthly contribution ceiling
- EUR 8,450
- Long-term care insurance monthly contribution ceiling
- EUR 5,812.50
Source: Sozialversicherungs-Rechengrößenverordnung 2026, §§ 2 and 4; § 341 SGB III; § 55 SGB XI (gesetze-im-internet.de)
Statutory pension insurance, RV
- Contribution rate, employee and employer combined
- 18.6%
- Employee share
- 9.3%
Source: Beitragssatzverordnung 2018, § 1 (gesetze-im-internet.de); Deutsche Rentenversicherung, Werte der Rentenversicherung, status 1 July 2026; § 168 SGB VI
Unemployment insurance, ALV
- Contribution rate, employee and employer combined
- 2.6%
- Employee share
- 1.3%
Source: Sozialgesetzbuch III, § 341 and § 346 (gesetze-im-internet.de)
Long-term care insurance, PV
- Contribution rate, employee and employer combined
- 3.6%
- Employee share
- 1.8%
Source: Pflege-Beitragssatz-Anpassungsverordnung 2025, § 1; § 55 and § 58 SGB XI (gesetze-im-internet.de)
Long-term care insurance, childless surcharge
- Surcharge for childless members, borne by the employee
- 0.6%
Source: Sozialgesetzbuch XI, § 55(3) and § 58(1) (gesetze-im-internet.de)
Cost of living
Groceries benchmark, per month, reference household of 4
2 adults and 2 children
EUR 585
Source: World Bank ICP 2021 food spending per person, calibrated to household surveys (consumer price index 2025)
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Rent and school fees are published city by city. A personal report applies these figures to your own salary, family and employer benefits.