Active Pension Calculator (Aktivrente) 2026
Since January 2026, retirees in Germany can earn up to €2,000 per month (€24,000/year) completely tax-free — this is the new Aktivrente (Active Pension) law. Social security contributions still apply. Enter your gross income and see your net earnings instantly.
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.
📖 Related Article
Active pension 2026 explained: tax-free allowance, social contributions, and examples for retirees with side income.
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How Restio helps
Restio automatically calculates how your additional income affects your tax liability — including all allowances and social contributions.
Frequently Asked Questions
Who can use the Aktivrente (Active Pension)? ▼
The Aktivrente is available to all retirees who have reached the standard retirement age (Regelaltersgrenze) and continue working. Early retirees are not eligible.
Is the €2,000 limit per month or per year? ▼
The limit is €2,000 per month or €24,000 per year. Both apply — the monthly allowance cannot be carried over to other months.
Do I still pay health insurance contributions? ▼
Yes, social security contributions apply to your entire gross income — not just the portion above €2,000. Health insurance (~9%) and nursing care insurance (~1.7–2.3%) are deducted as usual.
What if I earn more than €2,000 per month? ▼
The amount above €2,000 is taxed normally. Only the first €2,000 is tax-free. Social security contributions still apply to your entire gross salary.
Does the Aktivrente apply to self-employment? ▼
Yes, self-employed retirees can also benefit from the Aktivrente. However, the calculation of social contributions differs from that of employees.