Negative Tax / SI Refund 2026 (Negativsteuer)

Definition

The Negativsteuer (also SV-Rückerstattung, social-insurance refund, § 33 (8) EStG) is a credit for low earners whose income is small enough that no wage or income tax is due. When the computed income tax comes out below zero, 55.00 % of the social-insurance contributions are refunded, in 2026 up to €496 a year. It is paid through the Arbeitnehmerveranlagung (annual tax return), not on the payslip, so it is not part of the monthly net.

Rates and caps by year

How it works

• Employees: 55.00 % of SI contributions, at most €496 a year, or €750 with a Pendlerpauschale.
• Pensioners: 80.00 % of SI contributions, at most €723 a year.
• Zuschlag zum Verkehrsabsetzbetrag: at low incomes the Verkehrsabsetzbetrag rises (phased out over an income band), which also lifts the maximum refund.

Why it isn't in the net

The calculator models the payslip, i.e. what the employer settles and pays out each month. The Negativsteuer only arises in the Veranlagung after year-end and is credited by the tax office. The monthly net is therefore correct, the refund comes on top, via the tax return you have to file to claim it.

See also

• Income tax tariff (§ 33 EStG), why no wage tax is due below the first tariff bracket.
• Pendlerpauschale and Pendlereuro, raises the maximum refund for low earners.