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Examples of pension income and taxation

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Examples of total pension and net pension in 2024

Pensioner living alone, EUR per month
Earnings-related pensionNational pensionGuarantee pensionTotal pensionTaxNet pension
--976.59976.59-976.59
-775.70200.89976.59-976.59
100.00758.49118.10976.59-976.59
200.00708.4968.10976.59-976.59
320.41648.287.90976.59-976.59
400.00608.49-1,008.49-1,008.49
486.73565.12-1,051.85-1,051.85
600.00508.49-1,108.49-1,108.49
800.00408.49-1,208.4931.361,177.13
1,000.00308.49-1,308.4972.311,236.18
1,200.00208.49-1,408.49113.261,295.23
1,434.8791.07-1,525.94161.361,364.58
1,500.0058.49-1,558.49174.691,383.80
1,601.207.91-1,609.11195.421,413.69
1,750.00--1,750.00252.121,497.88
2,000.00--2,000.00336.791,663.21

Assumptions: municipal tax rate 7,46 %, church tax not taken into account.

Living with another person*, EUR per month
Earnings-related pensionNational pensionGuarantee pensionTotal pensionTaxNet pension
--976.59976.59-976.59
-692.54284.05976.59-976.59
100.00675.33201.26976.59-976.59
200.00625.33151.26976.59-976.59
320.41565.1291.06976.59-976.59
400.00525.3351.26976.59-976.59
486.73481.967.90976.59-976.59
600.00425.33-1,025.33-1,025.33
800.00325.33-1,125.33-1,125.33
1,000.00225.33-1,225.3338.261,187.07
1,200.00125.33-1,325.3379.211,246.12
1,434.877.91-1,442.78127.311,315.47
1,500.00--1,500.00150.741,349.26
1,601.20--1,601.20192.181,409.02
1,750.00--1,750.00252.121,497.88
2,000.00--2,000.00336.791,663.21

*Marriage, cohabitation or registered partnership
Assumptions: municipal tax rate 7,46 %, church tax not taken into account.

Examples of total pension and net pension from previous years

Examples of total pension and net pension amounts in 2023

Pensioner living alone, EUR per month
Earnings-related pensionNational pensionGuarantee pensionTotal pensionTaxNet pension
-732.67189.75922.42-922.42
100.00713.63108.79922.42-922.42
200.00663.6358.79922.42-922.42
302.71612.257.46922.42-922.42
400.00563.63-963.63-963.63
459.75533.75-993.50-993.50
500.00513.63-1,013.63-1,013.63
750.00388.63-1,138.6325.031,113.60
1,000.00263.63-1,263.6375.541,188.09
1,200.00163.63-1,363.63116.511,247.13
1,355.2986.00-1,441.29148.321,292.97
1,512.377.46-1,519.83180.501,339.33
1,600.00--1,600.00213.341,386.66
1,750.00--1,750.00273.801,476.20
2,000.00--2,000.00353.841,646.17

Assumptions: municipal tax rate 7,38 %, church tax not taken into account.

Living with another person*
Earnings-related pensionNational pensionGuarantee pensionTotal pensionTaxNet pension
-654.13268.29922.42-922.42
100.00635.09187.33922.42-922.42
200.00585.09137.33922.42-922.42
302.71533.7186.00922.42-922.42
400.00485.0937.33922.42-922.42
459.75455.217.46922.42-922.42
500.00435.09-935.09-935.09
750.00310.09-1,060.09-1,060.09
1,000.00185.09-1,185.0943.361,141.73
1,200.0085.09-1,285.0984.331,200.76
1,355.297.46-1,362.75116.141,246.61
1,512.37--1,512.37177.441,334.93
1,600.00--1,600.00213.341,386.66
1,750.00--1,750.00273.801,476.20
2,000.00--2,000.00353.841,646.17

*Marriage, cohabitation or registered partnership
Assumptions: municipal tax rate 7,38 %, church tax not taken into account.

Examples of total pension and net pension amounts in 1.8.2022–31.12.2022

Pensioner living alone, EUR per month
Earnings-related pensionNational pensionGuarantee pensionTotal pension
-703.45182.18885.63
100.00683.16102.47885.63
200.00633.1652.47885.63
290.65587.827.16885.63
300.00583.16-883.16
400.00533.16-933.16
441.48512.41-953.89
500.00483.16-983.16
750.00358.16-1,108.16
1,000.00233.16-1,233.16
1,200.00133.16-1,333.16
1,301.1282.62-1,383.74
1,452.047.16-1,459.20
1,500.00--1,500.00
1,750.00--1,750.00
2,000.00--2,000.00
Living with another person*, EUR per month
Earnings-related pensionNational pensionGuarantee pensionTotal pension
-628.03257.60885.63
100.00607.74177.89885.63
200.00557.74127.89885.63
290.65512.4082.58885.63
300.00507.7477.89885.63
400.00457.7427.89885.63
441.48436.997.16885.63
500.00407.74-907.74
750.00282.74-1,032.74
1,000.00157.74-1,157.74
1,200.0057.74-1,257.74
1,301.127.20-1,308.32
1,452.04--1,452.04
1,500.00--1,500.00
1,750.00--1,750.00
2,000.00--2,000.00

*Marriage, cohabitation or registered partnership

Examples of total pension and net pension amounts in 1.1.–31.7.2022

Pensioner living alone, EUR per month
Earnings-related pensionNational pensionGuarantee pensionTotal pensionTaxNet pension
-679.50175.98855.48-855.48
100.00658.2197.27855.48-855.48
200.00608.2147.27855.48-855.48
280.73567.836.92855.48-855.48
300.00558.21-858.21-858.21
400.00508.21-908.21-908.21
426.41495.00-921.41-921.41
500.00458.21-958.21-958.21
750.00333.21-1,083.2132.631,050.58
1,000.00208.21-1,208.2181.581,126.63
1,256.8779.79-1,336.66134.021,202.64
1,300.0058.21-1,358.21142.821,215.39
1,402.626.92-1,409.54163.771,245.77
1,500.00--1,500.00200.711,299.29
1,750.00--1,750.00301.771,448.23
2,000.00--2,000.00397.591,602.41

Assumptions: municipal tax rate 20.01 %, church tax not taken into account.

 

Living with another person*, EUR per month
Earnings-related pensionNational pensionGuarantee pensionTotal pensionTaxNet pension
-606.65248.83855.48-855.48
100.00585.36170.12855.48-855.48
200.00535.36120.10855.48-855.48
280.73494.9879.77855.48-855.48
300.00485.3670.12855.48-855.48
400.00435.3620.12855.48-855.48
426.41422.156.92855.48-855.48
500.00385.36-885.36-885.36
750.00260.36-1,010.364.711,005.65
1000.00135.36-1,135.3652.621,082.74
1,256.876.94-1,263.81104.281,159.53
1,300.00--1,300.00119.051,180.95
1,402.62--1,402.62160.951,241.67
1,500.00--1,500.00200.711,299.29
1,750.00--1,750.00301.771,448.23
2,000.00--2,000.00397.591,602.41

*Marriage, cohabitation or registered partnership
Assumptions: municipal tax rate 20.01 %, church tax not taken into account.

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Last modified 28/10/2024
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