Pfändungsfreibetrag 2026: how your protection is built
The exempt amount is more than one figure in a table. It has three building blocks, and each comes from its own subsection of section 850c of the German Code of Civil Procedure.
Exempt basic amount per month
€1,587.40
Above it you also keep 3/10 of the excess.
| Basic allowance (s. 850c(1)) | €1,587.40 |
| First dependant (s. 850c(2) sentence 1) | €597.42 |
| Second to fifth dependant, each | €332.83 |
| P-account allowance per month | €1,590 |
Exemption-limit notice 2026, Federal Law Gazette 2026 I No. 80, valid 1 July 2026 to 30 June 2027.
| Dependants | Allowance | Attachable from |
|---|---|---|
| 0 | €1,587.40 | €1,590 |
| 1 | €2,184.82 | €2,190 |
| 2 | €2,517.65 | €2,520 |
| 3 | €2,850.48 | €2,860 |
| 4 | €3,183.31 | €3,190 |
| 5 or more | €3,516.14 | €3,520 |
Prepared by Radif Partners · How we calculate · 2026 table (Federal Law Gazette 2026 I No. 80) and ZPO checked on 28 October 2026
The Pfändungsfreibetrag is the part of your net pay that no ordinary creditor may take in Germany. Since 1 July 2026 it has three building blocks. First, the basic amount under section 850c(1) ZPO: €1,587.40 a month, €365.33 a week, €73.06 a day. Second, the increase under subsection 2 if you support people by law: €597.42 for the first person and €332.83 each for the second to fifth. That gives €2,184.82 with one person, €2,850.48 with three and €3,516.14 with five. Third, the protected share of the excess under subsection 3: of net pay above the allowance you keep three tenths with no dependants, five tenths with one, and one more tenth for each further person. That protection stops at the ceiling of €4,866.30; anything above can be taken in full. A bank account has an allowance of its own, the P-account base of €1,590.
Three building blocks from section 850c ZPO
The first block is the basic amount. Section 850c(1) ZPO makes earned income up to this amount exempt, with separate figures for monthly, weekly and daily pay. It applies to every debtor, single or with a family. The second block is added only if you support people under a legal duty: subsection 2 raises the basic amount far more for the first person than for each further one. The same provision says who may be counted: spouses, former spouses, registered partners, relatives and a parent entitled under sections 1615l and 1615n of the Civil Code.
The third block works only above the allowance. Under subsection 3, a fixed share of the excess is exempt: three tenths with no dependants, two more tenths for the first person and one more for each further person up to the fifth. Someone supporting five people therefore keeps nine tenths of the excess. The share stops at the ceiling: net pay above €4,866.30 is left out of the calculation and goes to the creditor in full.
| Dependants | Monthly allowance | You keep of the excess | P-account allowance |
|---|---|---|---|
| 0 | €1,587.40 | 3/10 | €1,590 |
| 1 | €2,184.82 | 5/10 | €2,187.42 |
| 2 | €2,517.65 | 6/10 | €2,520.25 |
| 3 | €2,850.48 | 7/10 | €2,853.08 |
| 4 | €3,183.31 | 8/10 | €3,185.91 |
| 5 or more | €3,516.14 | 9/10 | €3,518.74 |
The figures apply from 1 July 2026 and come from the 2026 exemption-limit notice. The calculator at the top shows the allowance for your number of dependants and your pay period.
Weekly and daily pay use the same blocks in smaller units. If you are paid by the week, the basic amount is €365.33, plus €137.50 for the first and €76.60 for each further person. Daily pay uses €73.06, €27.50 and €15.32. The tenths are identical across all three periods; only the table steps are finer.
Allowance, limit and exempt amount
Three terms are often mixed up. The allowance (Freibetrag) is the basic amount plus the increases: €2,184.82 with one dependant. The exemption limit (Freigrenze) is the net pay from which something actually becomes attachable: €2,190 with one dependant; see exemption limit. The exempt amount, finally, is what you really keep at the end of the month: the allowance plus the protected tenths. It grows with your pay, while the allowance stays fixed.
An example makes the difference concrete. On €3,000 net with two dependants the allowance is €2,517.65, yet €2,807.06 is exempt. Comparing only the allowance with your pay overstates the garnishment by the protected tenths.
Attachable amount per month
Attachable amount per month
€192.94
| You keep (exempt) | €2,807.06 |
| Goes to the creditor | €192.94 |
| Row of the official table | €3,000 – €3,009.99 |
| Basic allowance with dependants | €2,517.65 |
The allowance on your bank account
On a Pfändungsschutzkonto (P-account) the table does not apply; a monthly amount does. Section 899(1) ZPO protects the basic amount rounded up to the next 10 euros, currently €1,590. For people you support, section 902 ZPO adds the same increases as for wages; there are no protected tenths on an account. Instead, the account also shields child benefit and other payments. The details are under P-account allowance.
If the allowance is not enough, for instance because of special personal or work-related needs or a large number of dependants, the enforcement court can leave you more on application. The grounds the law accepts are under raising the exempt amount.