{
  "schema_version": "migrationfit-export-v2",
  "data_version": "2026-06-04",
  "generated_at": "2026-06-12",
  "type": "TaxRuleSet",
  "country_code": "de",
  "country_name": "Germany",
  "year": 2026,
  "title": "Germany net salary rules 2026",
  "html_url": "https://migrationfit.com/tools/net-salary/",
  "verify_url": "https://www.bmf-steuerrechner.de/lohnsteuer-rechner/",
  "disclaimer": "Model output only. Confirm payroll decisions with the official calculator or a qualified tax adviser.",
  "supported_cases": ["Employee payroll model","Germany 2026 statutory health insurance path","Average Zusatzbeitrag override","Standard care contribution and childless surcharge"],
  "unsupported_cases": ["Self-employed income","Private health insurance","Church tax","Solidarity surcharge edge cases","Payroll tax classes beyond the default single model","Employer-side contributions","Deductible expense optimisation"],
  "default_inputs": {"country":"de","year":2026,"grossAnnualEur":58212,"additionalHealthPercent":2.9000000000000004,"careProfile":"standard"},
  "published_average_gross_monthly_eur": 4851,
  "published_profiles": {"single":2746,"couple":3262,"family":3777},
  "default_result": {"gross":58212,"additionalHealthPercent":2.9,"careProfile":"standard","annualIncomeTax":13548,"employeeSocialContributions":12311.84,"netAnnualSalary":32352.16,"effectiveDeductionRate":0.44,"breakdown":{"annualIncomeTax":13548,"socialContributions":{"pension":5413.72,"unemployment":756.76,"health":5093.55,"care":1047.82,"total":12311.84,"bases":{"pensionAndUnemployment":58212,"healthAndCare":58212}}}},
  "rules": {"country":"DE","year":2026,"currency":"EUR","incomeTax":{"type":"BMF section 32a tariff","brackets":[{"upTo":12348,"formula":"tax = 0"},{"upTo":17799,"formula":"floor(((914.51 * y) + 1400) * y), y = (income - 12348) / 10000"},{"upTo":69878,"formula":"floor((((173.10 * z) + 2397) * z) + 1034.87), z = (income - 17799) / 10000"},{"upTo":277825,"formula":"floor(0.42 * income - 11135.63)"},{"upTo":null,"formula":"floor(0.45 * income - 19470.38)"}]},"socialContributions":{"employeeOnly":true,"pension":{"rate":0.093,"ceilingAnnualIncome":101400},"unemployment":{"rate":0.013,"ceilingAnnualIncome":101400},"health":{"statutoryBaseRate":0.146,"additionalHealthRateDefault":0.029,"ceilingAnnualIncome":69750},"care":{"standardRate":0.018,"childlessRate":0.024,"ceilingAnnualIncome":69750}},"assumptions":["Single taxpayer payroll model","No church tax","No solidarity surcharge","No employer-side contributions","No deductible-expense modelling","No private insurance","No tax class payroll adjustments"],"sourceMetadata":[{"label":"BMF §32a 2026 income tax tariff","url":"https://ao.bundesfinanzministerium.de/lsth/2026/A-Einkommensteuergesetz/IV-Tarif-31-34b/Paragraf-32a/paragraf-32a.html","sourceOwner":"Bundesministerium der Finanzen","grade":"A","grain":"national","dateCollected":"2026-06-04","fallbackLevel":"none"},{"label":"BMG health and care contribution rates 2026","url":"https://www.bundesgesundheitsministerium.de/beitraege","sourceOwner":"Bundesministerium für Gesundheit","grade":"A","grain":"national","dateCollected":"2026-06-04","fallbackLevel":"none"},{"label":"Deutsche Rentenversicherung social insurance values","url":"https://www.deutsche-rentenversicherung.de/DRV/DE/Experten/Zahlen-und-Fakten/Werte-der-Rentenversicherung/werte-der-rentenversicherung.html","sourceOwner":"Deutsche Rentenversicherung","grade":"A","grain":"national","dateCollected":"2026-06-04","fallbackLevel":"none"}]}
}