Salary Calculator — Germany 2026

Germany 2026 · shareholder-managing director (Gesellschafter-Geschäftsführer) of a GmbH / UG, voluntarily insured

Salary

Gross salary (€ / year)

3 500,00 € / month

Other income counted for tax & KV (€ / year)

Dividends drawn, capital gains, rent — anything the Krankenkasse counts as Einnahmen zum Lebensunterhalt. Raises both the tax rate and the KV basis.

Insurance status

Social-insurance treatment

Zusatzbeitrag (%)

Children (Pflege)

Sick-pay entitlement (14,6 % instead of 14,0 %)

Pension (Rentenversicherung)

Contributions

Tax situation

Assessment

Lohnsteuerklasse

Monthly withholding only. The annual result below is the same for every class.

Church tax

Company side (GmbH / UG)

Gewerbesteuer-Hebesatz (%)

Varies by municipality — e.g. 410 % Berlin, 480 % Hannover, 490 % München.

Gross

–

Net in hand

–

Total deductions

–

Effective burden

–

Where each euro goes, 1 000 → 250 000 € / year

Hover the chart for the € amounts and the % share at that salary.

Breakdown at the salary above

Item	Rate	Per month	Per year	% of gross

Salary vs. dividend — same pre-tax profit out of the GmbH / UG

Item	Salary route	Dividend route

Parameters & assumptions (2026)

This is a planning model, not tax advice. It computes the annual assessment (Einkommensteuer-Veranlagung), not the monthly Lohnsteuer deduction — the payroll figure differs slightly because payroll uses the flat Vorsorgepauschale instead of the real contributions. Confirm anything you act on with Steuerberatung Augustin.