Tax forecast 2027 and 2028: How much net pay remains?

2026 is the comparison year. For 2027 and 2028, the calculator uses the government income-tax reform draft and its full tariff formulas. The table shows only the main allowances.

The 2026 exemption and transition rules are carried forward. Changes in income tax can still alter the solidarity surcharge.

The preset profile pays no church tax. No change to church-tax rules is assumed for 2027 or 2028.

The pay-as-you-go pension rate follows the German Pension Insurance projection. From 2028, the forecast adds the commission's proposed capital pension at 0.5% total, or 0.25% for employees. The government has announced implementation, but it is not yet enacted.

The contribution follows the published IGES/DAK projection: 2.6% total through 2027 and 2.8% in 2028.

Update 30 Sep 2026: The BMAS draft sets the 2027 health-insurance contribution ceiling at €76,500 and the general annual earnings threshold (JAEG) at €84,150; neither is final. The baseline forecast deliberately uses the BMG projections without reform effects: a 3.8% average supplementary rate for 2027 and 4.1% for 2028. Parliament passed the GKV stabilisation law in July 2026; the BMG expects its measures to hold the 2027 average supplementary rate at 2.9%. This is not a guarantee of the eventual average or any individual's insurer rate, and the baseline does not assume the reform effect in advance. No 2028 JAEG value is available yet. From 2028, the calculator also includes the 2.5% GKV partner surcharge when an insured spouse has no income or only marginal earnings. Statutory exemptions are not enabled in the standard profile. A 100/0 split is detected automatically.

Update 30 Sep 2026: The cabinet adopted the PNOG draft. It proposes a total childless-member surcharge of 0.9% from 2027 (2026: 0.6%); employees pay the additional 0.3 percentage points alone. At €60,000 of contributory annual gross pay, that is €180 more per year before tax effects—even below the contribution ceiling. Parents do not pay the childless surcharge. The model sets the 2027 care-insurance ceiling at €76,500, in line with the health-insurance ceiling; for 2028 it follows the projected health-insurance ceiling of €79,200. The PNOG draft also proposes a 0.52% partner surcharge from 2028, subject to statutory exemptions. These proposals are not yet law.

Child benefit is shown separately from salary net and added exactly once in the family chart. Any advantage from the child allowance is already reflected in income tax.