Pfändungstabelle 2027: what is settled and what is not
The new German exemption limits are only fixed in spring. See the rule that drives them, how much they rose in recent years and what a rate of your own choosing would mean for your net pay.
Attachable under your assumption
€616.59
Today (2026 table): €638.82. Worked example, not an official table.
| Assumed basic allowance | €1,619.15 |
| First dependant | €609.37 |
| Second to fifth dependant, each | €339.49 |
| Ceiling | €4,963.63 |
Statutory method under section 850c(4) ZPO: adjusted in line with the basic tax allowance of section 32a EStG on 1 January 2027 compared with 1 January 2026 (€12,348).
Prepared by Radif Partners · How we calculate · 2026 table (Federal Law Gazette 2026 I No. 80) and ZPO checked on 28 October 2026
As of 28 October 2026 there is no 2027 garnishment table in Germany yet: the Federal Ministry of Justice has not published the 2027 exemption-limit notice (Pfändungsfreigrenzenbekanntmachung). Only the date is fixed. The new amounts take effect on 1 July 2027; until 30 June 2027 the 2026 table, with a basic monthly allowance of €1,587.40, stays in force. How far the limits rise is set by section 850c(4) of the Code of Civil Procedure (ZPO): they follow the percentage change in the basic income tax allowance under section 32a of the Income Tax Act, taken as it stands on 1 January. For 2026 that tax allowance was €12,348; its value on 1 January 2027 will decide the new table. The limits went up by 2.08% in 2026 and by 4.24% in 2025. The calculator on this page works with a rate you enter yourself, so its result is a worked example, never an official figure.
The rule behind every new table
German exemption limits are not set by discretion. Section 850c(4) ZPO requires the ministry to publish three sets of figures in the Federal Law Gazette: the exempt basic amount, the increases for people you support, and the ceiling above which everything can be taken. All three change on 1 July, by the same percentage as the basic income tax allowance has changed against the previous year. The reference point is the version of the tax law in force on 1 January of that year.
For 2027 this means the deciding figure is the basic allowance under section 32a of the Income Tax Act on 1 January 2027, compared with €12,348 on 1 January 2026. The legal texts we checked do not yet contain the 2027 value, so we quote no percentage. If parliament changes the tax scale, the garnishment table moves with it. Only the published notice gives binding figures, down to the cent.
The table itself then follows mechanically. Its rows leave no room for judgement: they come from the allowance, the tenths of section 850c(3) and the rounding down to steps of €10 under subsection 5. Anyone who knows the new allowances can rebuild every row.
How much the limits rose recently
We checked the amounts of three table years against the Federal Law Gazette. The increase differed from year to year: the basic allowance rose by 4.24% in July 2025 and by 2.08% in July 2026. The ceiling and the dependant increases moved in the same proportion each time; small gaps come only from rounding to the cent.
| Valid from | Basic allowance | First dependant | Each further dependant | Ceiling |
|---|---|---|---|---|
| 1 July 2024 | €1,491.75 | €561.43 | €312.78 | €4,573.10 |
| 1 July 2025 | €1,555 | €585.23 | €326.04 | €4,766.99 |
| 1 July 2026 | €1,587.40 | €597.42 | €332.83 | €4,866.30 |
The figures come from the 2026 notice and the 2025 notice, each of which also states the previous year's amounts. What matters to you in the end is not the percentage but the row your net pay falls into. The comparison below shows what the last increase meant for your own wage.
Since 1 July 2026 you keep
Since 1 July 2026 you keep
+€22.30
| Attachable until 30 June 2026 | €329.89 |
| Attachable from 1 July 2026 | €307.59 |
| Allowance 2025 / 2026 | €2,140.23 / €2,184.82 |
| More per year (12 months) | €268 |
Working with your own assumption
The calculator at the top raises every amount of the 2026 table by the rate you enter and then applies the same arithmetic as a real table. An example at 2.00%, picked only to illustrate: on €2,800 net with one dependant, €285.74 would be attachable instead of €307.59. The basic allowance in this example would be €1,619.15 and the ceiling €4,963.63.
Use the assumption for rough planning, for instance to see whether a repayment plan would still be affordable from summer 2027. For your payslip, rely only on the official table. Until the end of June 2027 your employer works with the 2026 garnishment table.
The new table also reaches your bank account. The base amount of a P-account (Pfändungsschutzkonto) is the monthly basic allowance rounded up to the next 10 euros under section 899(1) ZPO, currently €1,590. When the allowance rises in July 2027, that amount rises too; details under P-account allowance.