Germany · Forecast model
Tax and contribution forecast 2027–2028
How could your taxes and social contributions change if your salary and personal profile remain the same?
2027 and 2028 are forecasts based on reform assumptions, drafts and contribution estimates. Actual deductions may differ.
Forecast based on current reform proposals
Selected scenario: Base forecast
Bavaria · adults age 30 · statutory health insurance · no church tax. Couples file jointly; children use the ages and benefit eligibility selected above.
The charts show only the change in annual available net income versus 2026. The x-axis starts at €40,000 household gross and continues in €5,000 increments. Couples' gross income follows the selected split. Unsupported points are neither connected nor shown in the table.
The API is calculating three profiles …
Married · no children
Married · two children
Taxes, contributions and family benefits · 2026–2028
Model values, political status and sources by year.
Income tax forecast
2026 is the reference. 2027 and 2028 use their respective allowances and progressive tax bands. Taxable income differs from gross pay; married couples use joint assessment.
| Contribution type | 2026 | 2027 | 2028 |
|---|---|---|---|
| Basic tax allowance | — | — | — |
| Employee lump-sum allowance | — | — | — |
| Child allowance | — | — | — |
| Tariff coefficient zone 1 | — | — | — |
| Tariff coefficient zone 2 | — | — | — |
| Tariff coefficient zone 2 offset | — | — | — |
| 42% bracket threshold | — | — | — |
| 45% bracket threshold | — | — | — |
| 47% bracket threshold | — | — | — |
| 42% tariff offset | — | — | — |
| 45% tariff offset | — | — | — |
| 47% tariff offset | — | — | — |
Solidarity surcharge
The 2026 exemption and transition rules are carried forward to 2027/2028. Changes in income tax can still change the surcharge.
| Contribution type | 2026 | 2027 | 2028 |
|---|---|---|---|
| Solidarity surcharge threshold | — | — | — |
Church tax
The selected profile pays no church tax in 2026–2028. No church-tax reform is assumed.
Employee pension insurance
2026 provides the reference contribution. The 2027/2028 employee rates and ceilings come from each annual model. Capital pension remains separate.
| Contribution type | 2026 | 2027 | 2028 |
|---|---|---|---|
| Employee pension insurance rate | — | — | — |
| Pension/unemployment contribution ceiling | — | — | — |
Capital pension (reform scenario)
No extra contribution in 2026 or 2027. Only the 2028 capital-pension scenario adds 0.25% for employees (0.5% total), using the pension ceiling and no extra tax relief as model assumptions. A proposal is not enacted law.
| Contribution type | 2026 | 2027 | 2028 |
|---|---|---|---|
| Employee capital pension rate | — | — | — |
Employee unemployment insurance
Unemployment insurance shares the pension ceiling in 2026–2028 but has its own rate. Quantified scenario changes replace the baseline; unquantified risks are excluded.
| Contribution type | 2026 | 2027 | 2028 |
|---|---|---|---|
| Employee unemployment insurance rate | — | — | — |
| Pension/unemployment contribution ceiling | — | — | — |
Health insurance
2026 is the statutory-health reference. 2027/2028 depend on the selected additional-rate scenario and health ceiling. Total and employee rates differ; a model average is not an insurer quote.
| Contribution type | 2026 | 2027 | 2028 |
|---|---|---|---|
| General health insurance rate | — | — | — |
| Health insurance supplementary rate | — | — | — |
| Health insurance contribution ceiling | — | — | — |
Long-term care insurance
2026–2028 account for parent status and children under 25. Children's ages stay constant in this fixed-profile comparison. Additional unquantified care-insurance stress is excluded.
| Contribution type | 2026 | 2027 | 2028 |
|---|---|---|---|
| General care insurance rate | — | — | — |
| Childless care insurance surcharge | — | — | — |
| Care insurance contribution ceiling | — | — | — |
Health partner surcharge
No modelled extra charge in 2026/2027; in 2028 it applies only to supported family-insurance profiles with an explicit exemption choice. It does not apply to the two-earner charts here.
| Contribution type | 2026 | 2027 | 2028 |
|---|---|---|---|
| Health partner surcharge | — | — | — |
Care partner surcharge
The care partner rule is checked separately from health insurance across 2026–2028. A modelled 2028 charge is deducted once; additional tax deductibility is not assumed.
| Contribution type | 2026 | 2027 | 2028 |
|---|---|---|---|
| Care partner surcharge | — | — | — |
Child benefit
Salary net excludes the child-benefit payment. Any tax advantage from the child allowance is already reflected in income tax. Child benefit is reported separately and added exactly once in the family chart.
| Contribution type | 2026 | 2027 | 2028 |
|---|---|---|---|
| Child benefit | — | — | — |
| Child allowance | — | — | — |