The gap is driven by the headline tax structure — no special regime applied. Both countries are indicated in USD at the displayed FX.
| Personal income tax progressive · top 45% | $27,829 |
| Social security 20.0% employee · capped | $15,163 |
| Total deductions | $42,992 |
| Gross income | $100,000 |
| Net take-home | $57,008 |
| Personal income tax progressive · top 45% | $24,091 |
| Social security 8.0% employee · capped | $5,094 |
| Total deductions | $29,185 |
| Gross income | $100,000 |
| Net take-home | $70,815 |
| Instrument | Germany · USD | United Kingdom · USD | Δ (GB − DE) |
|---|---|---|---|
I. Personal income tax | |||
Personal income tax DEprogressive · top 45%GBprogressive · top 45% | $27,829 | $24,091 | −$3,738 |
| subtotal · personal income tax | $27,829 | $24,091 | −$3,738 |
II. Mandatory social security & health | |||
~20% of gross (pension 9.3% + health ~8.55% + care 1.7-2.3% + unemployment 1.3%). Health/care cap €69,750 (binding upper). DE20.0% · capped €69,750GB— | $15,163 | — | −$15,163 |
NI Class 1: 8% on £242-£967/wk; 2% above (cap modeled at primary upper earnings limit). DE—GB8.0% · capped £50,300 | — | $5,094 | +$5,094 |
| subtotal · mandatory social security & health | $15,163 | $5,094 | −$10,069 |
| Total deductions | $42,992 | $29,185 | −$13,807 |
| Effective rate | 43.0% | 29.2% | -13.8 pp |
| Gross income | $100,000 | $100,000 | — |
| Net take-home | $57,008 | $70,815 | +$13,807 |
Table 1 · Statutory deductions, single-filer remote worker, FY2026 indicative. All amounts in USD. n/a where instrument does not apply. | |||
| PPP basis · NYC = 100 | Germany | United Kingdom | Δ |
|---|---|---|---|
Cost-of-living index Indicative · placeholder until COL table ships | 70.0 | 78.0 | +8.0 pts |
Nominal net (annual) From the engine — exact | $57,008 | $70,815 | +$13,807 |
| Real net · Germany basket | $57,008 | $63,552 | +$6,544 |
Every line above can be traced to a primary instrument. We publish the model; you may toggle its parameters.
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