netto

Submodules

Classes

TaxConfig

Configuration for tax and social security calculations.

Functions

calc_inverse_netto(→ float)

Calculate required gross salary to reach desired net income.

calc_netto(→ float)

Calculate net income from gross salary.

calc_deductible_social_security(→ float)

calc_insurance_health(→ float)

calc_insurance_nursing(→ float)

calc_insurance_pension(→ float)

calc_insurance_unemployment(→ float)

calc_social_security(→ float)

calc_social_security_by_integration(→ float)

get_rate_health(→ float)

get_rate_nursing(→ float)

get_rate_pension(→ float)

get_rate_unemployment(→ float)

calc_income_tax(→ float)

Calculate the income tax for a given taxable income.

calc_income_tax_by_integration(→ float)

Calculate income tax by numerical integration of marginal tax rates.

calc_taxable_income(→ float)

Calculate the taxable income for a given salary and deductibles.

get_marginal_tax_rate(→ float)

Calculate the marginal tax rate for a given taxable income.

calc_church_tax(→ float)

Calculate church tax (Kirchensteuer).

calc_soli(→ float)

Calculate solidarity tax (Solidaritätszuschlag).

Package Contents

class netto.TaxConfig[source]

Configuration for tax and social security calculations.

Parameters:

  • year (int) – Tax year (2018-2026, default: 2025)

  • has_children (bool) – Has children (affects nursing insurance)

  • is_married (bool) – Married status (doubles tax brackets)

  • extra_health_insurance (float) – Extra health insurance rate

  • church_tax (float) – Church tax rate (set to 0.0 for none)

Examples

>>> TaxConfig()
>>> TaxConfig(year=2025, is_married=True, has_children=True)
>>> TaxConfig(church_tax=0.0)
year: int = 2025
has_children: bool = False
is_married: bool = False
extra_health_insurance: float = 0.025
church_tax: float = 0.09
__post_init__()[source]

Validate configuration values.

netto.calc_inverse_netto(desired_netto: float, deductibles: float = 0, config: netto.config.TaxConfig | None = None) → float[source]

Calculate required gross salary to reach desired net income.

Parameters:

  • desired_netto (float) – Desired net income

  • deductibles (float, optional) – Additional deductibles that reduce taxable income

  • config (TaxConfig, optional) – Tax configuration (uses defaults if not provided)

Returns:

Required gross salary

Return type:

float

Examples

>>> calc_inverse_netto(50000)
>>> calc_inverse_netto(50000, deductibles=5000)
>>> config = TaxConfig(year=2025, is_married=True)
>>> calc_inverse_netto(50000, config=config)
netto.calc_netto(salary: float, deductibles: float = 0, verbose: bool = False, config: netto.config.TaxConfig | None = None) → float[source]

Calculate net income from gross salary.

Parameters:

  • salary (float) – Yearly gross salary

  • deductibles (float, optional) – Additional deductibles that reduce taxable income

  • verbose (bool, optional) – Print detailed calculation breakdown

  • config (TaxConfig, optional) – Tax configuration (uses defaults if not provided)

Returns:

Net income

Return type:

float

Examples

>>> calc_netto(50000)
>>> calc_netto(50000, deductibles=10000)
>>> calc_netto(50000, verbose=True)
>>> config = TaxConfig(year=2025, is_married=True)
>>> calc_netto(50000, config=config)
netto.calc_deductible_social_security(salary: float, config: netto.config.TaxConfig | None = None) → float[source]
netto.calc_insurance_health(salary: float, config: netto.config.TaxConfig | None = None) → float[source]
netto.calc_insurance_nursing(salary: float, config: netto.config.TaxConfig | None = None) → float[source]
netto.calc_insurance_pension(salary: float, config: netto.config.TaxConfig | None = None) → float[source]
netto.calc_insurance_unemployment(salary: float, config: netto.config.TaxConfig | None = None) → float[source]
netto.calc_social_security(salary: float, config: netto.config.TaxConfig | None = None) → float[source]
netto.calc_social_security_by_integration(salary: float, config: netto.config.TaxConfig | None = None) → float[source]
netto.get_rate_health(salary: float, config: netto.config.TaxConfig | None = None) → float[source]
netto.get_rate_nursing(salary: float, config: netto.config.TaxConfig | None = None) → float[source]
netto.get_rate_pension(salary: float, config: netto.config.TaxConfig | None = None) → float[source]
netto.get_rate_unemployment(salary: float, config: netto.config.TaxConfig | None = None) → float[source]
netto.calc_income_tax(taxable_income: float, config: netto.config.TaxConfig | None = None) → float[source]

Calculate the income tax for a given taxable income.

Parameters:

  • taxable_income (float or int) – The taxable income for which the income tax should be calculated.

  • config (TaxConfig, optional) – Tax configuration (uses default if not provided)

Returns:

income_tax – The income tax for the given taxable income.

Return type:

float

Examples

# Calculate income tax for a taxable income of 10000 calc_income_tax(10000)

netto.calc_income_tax_by_integration(taxable_income: float, config: netto.config.TaxConfig | None = None) → float[source]

Calculate income tax by numerical integration of marginal tax rates.

Parameters:

  • taxable_income (float) – Taxable income

  • config (TaxConfig, optional) – Tax configuration (uses defaults if not provided)

Returns:

Income tax amount

Return type:

float

Examples

>>> calc_income_tax_by_integration(10000)
netto.calc_taxable_income(salary: float, deductible_social_security: float, deductibles_other: float = 0) → float[source]

Calculate the taxable income for a given salary and deductibles.

Parameters:

  • salary (float or int) – The yearly salary for which the taxable income should be calculated.

  • deductible_social_security (float or int) – The amount of deductible social security contributions.

  • deductibles_other (float or int, optional) – Other deductibles that reduce the taxable income (default is 0).

Returns:

taxable_income – The taxable income for the given salary and deductibles.

Return type:

float

Examples

# Calculate taxable income for a salary of 50000 with deductible social security contributions of 1000 and no other deductibles calc_taxable_income(50000, 1000)

# Calculate taxable income for a salary of 60000 with deductible social security contributions of 2000 and other deductibles of 500 calc_taxable_income(60000, 2000, 500)

netto.get_marginal_tax_rate(taxable_income: float, config: netto.config.TaxConfig | None = None) → float[source]

Calculate the marginal tax rate for a given taxable income.

Parameters:

  • taxable_income (float or int) – The taxable income for which the marginal tax rate should be calculated.

  • config (TaxConfig, optional) – Tax configuration (uses default if not provided)

Returns:

marginal_tax_rate – The marginal tax rate for the given taxable income.

Return type:

float

Examples

# Calculate marginal tax rate for a taxable income of 10000 get_marginal_tax_rate(10000)

netto.calc_church_tax(tax_assessment: float, config: netto.config.TaxConfig | None = None) → float[source]

Calculate church tax (Kirchensteuer).

Parameters:

  • tax_assessment (float) – The income tax assessment base

  • config (TaxConfig, optional) – Tax configuration (uses default if not provided)

Returns:

The church tax amount

Return type:

float

netto.calc_soli(tax_assessment: float, config: netto.config.TaxConfig | None = None) → float[source]

Calculate solidarity tax (Solidaritätszuschlag).

Parameters:

  • tax_assessment (float) – The income tax assessment base

  • config (TaxConfig, optional) – Tax configuration (uses default if not provided)

Returns:

The solidarity tax amount

Return type:

float