Part of the topic: 💶 Taxes & salary
What changes in 2027: minimum wage, Minijob, Deutschlandticket & more
An overview of changes for 2027 in Germany, each marked with its status at the time of writing (final, announced, draft or planned). We update this page when drafts become law. Each item links to a free calculator.
Minimum wage rises to €14.60 final
From 1 January 2027 the statutory minimum wage is €14.60 gross per hour (2026: €13.90), set by the Mindestlohnanpassungsverordnung.
Open calculator →Minijob limit rises to €633 final
Because the limit is tied to the minimum wage (× 130 ÷ 3), Minijobbers may earn up to €633 per month from 2027 (2026: €603).
Open calculator →Deutschlandticket: €66.80 per month announced announced
For 2027 a price of €66.80 per month has been announced (2026: €63).
Open calculator →Higher contribution ceilings (draft) draft
The federal cabinet approved new ceilings on 7 Oct 2026: €6,375 per month for health/care and €8,850 for pension/unemployment insurance. The Bundesrat still has to agree.
Open calculator →Statutory health insurance: higher earnings limit for switching to private insurance final
The annual earnings limit above which employees may leave statutory health insurance rises to €84,150 in 2027 (including a one-off increase), set by the GKV contribution-stabilisation law.
Open calculator →Average additional contribution expected to stay at 2.9 % estimate
The GKV estimation group expects the average additional contribution rate to stay at 2.9 % in 2027 (14 Oct 2026); the health ministry publishes the official value by 1 November. Each health insurer sets its own rate.
Open calculator →Care insurance: higher surcharge for childless people (draft) draft
A cabinet draft of 30 Sep 2026 raises the care-insurance surcharge for childless employees from 0.6 to 0.9 percentage points; the general rate is to stay at 3.6 %. Parliament still has to decide.
Open calculator →Higher basic tax allowance planned planned
A basic income-tax allowance of €12,564 (2026: €12,348) is planned; the legislative process was not complete at the time of writing.
Open calculator →Kindergeld €267 and higher child allowance planned planned
The government's draft Income Tax Reform Act 2027 plans Kindergeld of €267 per child (2026: €259) and a child allowance of €10,056 (2026: €9,756); first Bundestag reading 8 Oct 2026, not yet passed.
Open calculator →Employee allowance to rise to €1,430 (draft) planned
The same draft raises the employee lump sum for work expenses from €1,230 to €1,430.
Open calculator →Elterngeld reform for births from November 2027 (draft) draft
A government draft (July 2026) raises the minimum Elterngeld to €330 and the maximum to €1,900 per month, but limits couples to 12 months in total and drops the partnership bonus. It is to apply to children born from November 2027; parliament has not yet decided.
Open calculator →Kinderzuschlag: €25 immediate supplement to end (draft) draft
The draft Budget Accompanying Act 2027 (cabinet 6 Jul 2026) drops the €25 immediate supplement contained in the Kinderzuschlag from 1 January 2027 (2026 maximum: €297 per child). Not yet passed.
Open calculator →Minijob: employer flat-rate tax to rise from 2 % to 5 % (draft) planned
The Income Tax Reform Act 2027 draft raises the flat-rate tax employers pay on Minijobs from 2 % to 5 %. For the Minijobber the pay usually stays the same; the employer's costs rise.
Open calculator →Tax-free Sunday and holiday supplements: basis up to €75 per hour (draft) planned
The same draft raises the hourly base wage up to which Sunday, holiday and night supplements stay tax-free from €50 to €75.
Open calculator →Dental subsidies fall by 10 points law
From 1 Jan 2027 the fixed subsidies for dentures fall to 50/60/65 % (with bonus booklet 5/10 years); passed by Bundestag and Bundesrat in July 2026 (GKV-Beitragssatzstabilisierungsgesetz).
Open calculator →E-invoicing: next stage for businesses law
From 2027, businesses with a prior-year turnover above €800,000 must issue B2B invoices as e-invoices (XRechnung/ZUGFeRD); from 2028 all businesses. Small businesses and invoices up to €250 are exempt.
Open calculator →Electric cars: tax exemption extended final
Electric cars first registered by 31 Dec 2030 stay exempt from vehicle tax for up to ten years, at the latest until 31 Dec 2035 (passed in December 2025).
Open calculator →Plan your bridge days info
Easter Sunday 2027 falls on 28 March. With a few vacation days you can turn Easter, Ascension Day and Christmas into long breaks – see the bridge-day overview.
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