Active Pension Calculator (Aktivrente) 2026

What Is the Aktivrente (Active Pension)?

The Aktivrente is a new regulation effective since January 1, 2026. It allows retirees who have reached the standard retirement age to earn up to €2,000 per month (€24,000 per year) completely tax-free. The goal is to address Germany's skilled labor shortage by keeping experienced workers in the labor market.

Legal basis: § 3 Nr. 26b EStG (tax exemption for employment income of retirees).

Who Is Eligible for the Aktivrente?

• Standard retirement age reached: You must have reached the regular retirement age (65–67 depending on your birth year)
• Employment: You are actively working — either as an employee or self-employed
• Not eligible: Early retirees or those receiving disability pensions

How Is the Tax-Free Amount Calculated?

The first €2,000 of monthly gross employment income is completely tax-free. If you earn more, only the excess is taxed normally. Example: If you earn €2,500 gross, €2,000 is tax-free and only €500 is subject to income tax.

Social Security Contributions Under Aktivrente

Important: The tax exemption does not apply to social security contributions. Your entire gross income is subject to:

• Health insurance (employee share): approx. 7.3% + average supplementary contribution ~1.7% = approx. 9%
• Nursing care insurance: approx. 1.7% (with children) or approx. 2.3% (without children)
• No pension insurance — since you're already receiving a pension
• No unemployment insurance — waived after reaching standard retirement age

Aktivrente and Work-Related Expenses

Even as a working retiree, you can claim work-related expenses (Werbungskosten) — for example commuting costs (commuter allowance), work equipment, or the home office deduction. These costs further reduce your taxable income and can be calculated using the work expenses calculator.