Active Pension Calculator
Calculate your tax-free income benefit under the German Aktivrente scheme – valid from 01 January 2026 for retirees in social-insurance-obligatory employment.
January (month 1) = 12 months · December (month 12) = 1 month
Enable this option to see your estimated net benefit after your personal income tax rate.
min(2.500, €2,000) × 12 months
24.000,00 €
12 eligible months
min(2.500, €2,000) × 12 months
24.000,00 €
per year
2.000,00 €
tax-free per month
Social insurance contributions still apply in fullThis calculation is for guidance only and does not substitute professional tax advice.
What is the Aktivrente?
The Aktivrente is an income tax exemption that takes effect on 1 January 2026. Retirees who continue working in social-insurance-obligatory employment after reaching the standard retirement age (Regelaltersgrenze) may earn up to €2,000 per month – or €24,000 per year – free of income tax.
Who is eligible?
Eligibility requires reaching the Regelaltersgrenze and being employed in a social-insurance-obligatory capacity (sozialversicherungspflichtige Beschäftigung). Mini-jobbers (earnings up to €556), self-employed individuals, civil servants (Beamte), and freelancers are excluded.
| Period | Tax-Free Amount | Note |
|---|---|---|
| Per month | 2.000 € | Cannot be carried forward |
| Per year (maximum) | 24.000 € | Pro-rata in the entry year |
| Birth Year | Retirement Age |
|---|---|
| Before 1947 | 65 years |
| 1947 – 1958 | 65 J. 1 M. – 66 J. 4 M. |
| 1959 – 1963 | 66 J. 6 M. – 66 J. 11 M. |
| 1964 and later | 67 years |
The Aktivrente exemption applies only to income tax. Social insurance contributions (health, long-term care, pension, and unemployment insurance) continue to be levied on the full gross salary. This should be taken into account when estimating net income.
The Aktivrente expressly carries no Progressionsvorbehalt (income progression effect). The tax-exempt salary does not push your other income – such as pension payments – into a higher tax bracket. This is a key advantage compared with some other tax-exempt income categories.