Every year, there are many big changes in Germany. Taxes, social contributions, cost of living and immigration laws change.

This guide lists the most important changes for immigrants living in Germany.

Social contributions

Income tax

Every year, income tax is adjusted for inflation. If your salary stayed the same, you pay a bit less income tax.

Income tax calculator

Public health insurance

On January 1 2027, public health insurance will get more expensive for some people:

  • If you earn over €77,400 per year
    Your insurance will get more expensive. It still costs 7.3% of your salary, but the maximum cost increases to €512 per month. In 2026 it was €471.3 Private health insurance might be a better, cheaper option.
  • If you are a student
    Your public health insurance will get more expensive.

Your insurer might also increase your Zusatzbeitrag. This also makes your health insurance more expensive.

Health insurance calculator

In 2027, public health insurance will stop covering homeopathic medicine.7

Long-term care insurance

On January 1 2027, Pflegeversicherung will get more expensive:

  • If you are over 23 years old, and you have no children
    Pflegeversicherung will cost 2.7% of your salary. In 2026, it was 2.4%.1
  • If you earn over €69,750 per year
    Pflegeversicherung will be more expensive. The maximum cost will increase from €140 to €172 per month.3 Private health insurance might be a better, cheaper option.
  • If you are a student, your Pflegeversicherung will get more expensive.
  • If you have private health insurance
    This change does not affect you. Private Pflegeversicherung prices are calculated differently.

If you have private health insurance, you are not affected.

Public pension insurance

On January 1 2027, the maximum cost of public pension insurance will increase to €823 per month.2 In 2026, it was €786 per month. It still costs 9.3% of your salary, but the contribution limit was raised.

If you earn less than €101,400 per year, this change does not affect you.

If you are self-employed, you probably don’t pay public pension insurance, so this change does not affect you.

Unemployment insurance

On January 1 2027, the maximum cost of unemployment insurance increases to €115 per month.2 In 2026, it was €110 per month. It still costs 1.3% of your salary, but the contribution limit changes.

If you earn less than €101,400 per year, this change does not affect you.

If you are self-employed, you probably don’t pay unemployment insurance, so this change does not affect you.

Public transit

On January 1 2027, the price of the Deutschland Ticket will increase to €66.80 per month. In 2026, it was €63 per month.9

Public holidays

This year, we get 6 public holidays in Berlin. The other 4 public holidays fall on a weekend, so they are lost.

In 2027, there are 10 public holidays, but 4 are on a weekend.

New Year's Day
Neujahr
Women's Day
Frauentag
Good Friday
Karfreitag
Easter Monday
Ostermontag
Labor Day
Erster Mai
Ascension Day
Christi Himmelfahrt
Pentecost Monday
Pfingstmontag
German Unity Day
Tag der Deutschen Einheit
Christmas Day
Erster Weihnachtstag
Second Day of Christmas
Zweiter Weihnachtstag

Public holidays in Berlin

Work

Minimum wage

On January 1 2027, the minimum wage increases to €14.60 per hour. In 2026, it was €13.90 per hour.4

Minijobs

On January 1 2027, the maximum minijob income increases to €633 per month. In 2026, it was €603 per month.5

Digital work contracts

Wegfall des Schriftformerfordernisses (digital work contracts)

  • https://www.dihk.de/de/newsroom/bundesregierung-beschliesst-entwurf-eines-einkommensteuerreformgesetzes-2027-186880

Other changes

More free mammograms

Women over 50 can get free mammogram screenings for breast cancer. Public health insurance pays for it. In August 2027, the minimum age will be lowered to 45 years old.6

Tobacco tax

The tobacco tax will increase on January 1 2027, 2028, 2029 and 2030. Cigarettes will probably be more expensive.8

Sources and footnotes

  1. SWR (October 2026), bundesgesundheitsministerium.de (October 2026), tk.de (October 2026) ⤴

  2. bundesregierung.de (October 2026) ⤴

  3. For a childless employee over 23 years old. bundesregierung.de (October 2026) ⤴

  4. minijob-zentrale.de (October 2026), lbbw.de (October 2026) ⤴

  5. minijob-zentrale.de (October 2026), lbbw.de (October 2026) ⤴

  6. tagesschau (October 2026) ⤴

  7. SWR (October 2026), bundesgesundheitsministerium.de (October 2026), tk.de (October 2026) ⤴

  8. bundesfinanzministerium.de (October 2026) ⤴

  9. bahn.de (October 2026) ⤴