Christmas Bonus Calculator 2026
Calculate how much net income remains from your holiday or Christmas bonus after income tax and social security deductions in Germany.
The Christmas bonus is treated as a special payment (one-off payment) for tax purposes. It is taxed using the annual tax table, which often results in a higher tax rate than regular wages due to progressive taxation.
How is the Christmas bonus taxed in Germany?
In Germany, the Christmas bonus is treated under tax law as a "other payout" (one-off payment) rather than regular wages. This has noticeable effects on taxation:
- The Annual Table: Tax on special payments is determined by comparing the estimated annual salary without the bonus against the annual salary with the bonus.
- Higher Marginal Tax Rate: Because the Christmas bonus is added to your yearly gross salary, the tax progression applies, leading to a higher tax rate.
Frequently Asked Questions (FAQ)
Is there a legal right to a Christmas bonus?
Generally, there is no statutory right to a Christmas bonus. However, a claim may arise from a collective agreement, a works agreement, the employment contract, or company practice.
Must the Christmas bonus be repaid upon resignation?
This depends on the contract. Repayment clauses are strictly regulated. Repayment is usually only permissible if the bonus exceeds 100 EUR and you leave the company before March 31 of the following year.