This free calculator estimates what you keep after tax as a freelancer or self-employed person in Germany in 2026, including income tax, solidarity surcharge, church tax and, where relevant, trade tax. Enter what you invoice and roughly what you spend on your business. No sign-up, no personal data, results in about two minutes.
Freelancers in Germany typically pay between 14% and 42% of their profit in income tax, rising to 45% at the top. Profit, not revenue, is what’s taxed, so that’s revenue minus deductible business expenses. Below the tax-free allowance of € 12.348 you owe no income tax at all. VAT is separate and is not a cost you bear.
Income tax applies to your annual profit on a progressive scale, from an entry rate of 14% to 42% above € 69.879 of taxable income. On top sits the solidarity surcharge of 5.5% of your income tax, but only above a threshold that most freelancers don’t reach and church tax of 8% or 9% of your income tax if you’re registered with a church.
In your first years, income tax is settled retrospectively through your annual return. After that the tax office sets quarterly advance payments based on your last assessment, due 10 March, 10 June, 10 September and 10 December.
VAT passes through you. You add 19% (or 7% on reduced-rate items) to your invoices, report it via monthly or quarterly VAT returns (Umsatzsteuervoranmeldung), and deduct the VAT you paid on business purchases. Economically it costs you nothing but it does affect your cash flow, because you hold the money before remitting it.
If your turnover stayed below €25,000 last year and is expected to stay below €100,000 this year, you can use the small business scheme (Kleinunternehmerregelung, § 19 UStG) and not charge VAT at all. The trade-off: you also can’t reclaim VAT on your expenses.
You can read more about the Kleinunternehmer rule here.
Trade tax (Gewerbesteuer) applies to registered businesses (Gewerbe), not to the liberal professions (Freiberufler), so doctors, lawyers, architects, journalists and many designers are outside it. Registered businesses owe it only on trade income above the €24,500 allowance, and the rate depends on your municipality’s multiplier. Most of it is credited back against your income tax.
The calculator works in three steps. First it derives your profit: annual revenue minus business expenses. Then it subtracts allowances and deductible provisions to reach taxable income. Finally it applies the 2026 income tax schedule under § 32a EStG, plus solidarity surcharge and church tax where applicable.
– 2026 income tax schedule under § 32a EStG
– Basic tax-free allowance: 12.348 Euro (in 2026)
– Solidarity surcharge: 5.5% of income tax, if assessed income tax exceeds the €40,700 exemption threshold
– Church tax: 8% (Bavaria, Baden-Württemberg) or 9% (all other states)
– Trade tax allowance: €24,500 for sole traders and partnerships
– Your inputs: self-employment status, children, church tax, estimated revenue, estimated expenses
The result is an estimate, not tax advice. It doesn’t account for loss carry-forwards from previous years, joint assessment with a spouse in edge cases, depreciation schedules on individual assets, extraordinary expenses, income from other sources, or cross-border situations. Your binding figure comes from your filed income tax return.
It also doesn’t model social contributions in full. As a self-employed person you arrange your own health insurance and pension – see our guide to insurances for freelancers.
As a rough working rule, set aside 30–40% of your profit for tax and social contributions. The exact share depends on your profit level, whether you’re VAT-registered, and whether you pay church tax. If you’re VAT-registered, keep the VAT you collect in a separate account, it was never your money.
Most freelancers in Germany file three things: an annual income tax return (Einkommensteuererklärung) with a profit-and-loss statement (EÜR), an annual VAT return (Umsatzsteuerjahreserklärung) if VAT-registered, and periodic VAT returns (Umsatzsteuervoranmeldung) monthly or quarterly. Registered businesses may add a trade tax return.
| Return | Frequency | Deadline | Who files it |
|---|---|---|---|
| VAT returnUmsatzsteuervoranmeldung | Monthly or quarterly | 10th of the following month+1 month on request | VAT-registered |
| Income tax returnEinkommensteuererklärung, with EÜR | Annually | 31 July of the following year | All self-employed |
| Annual VAT returnUmsatzsteuerjahreserklärung | Annually | 31 July of the following year | VAT-registered |
| Trade tax returnGewerbesteuererklärung | Annually | 31 July of the following year | Registered businesses (Gewerbe) |
| Advance tax paymentsEinkommensteuer-Vorauszahlung | Quarterly | 10 Mar · 10 Jun · 10 Sep · 10 Dec | Anyone assessed for prepayments |
Filing through a tax advisor? Annual deadlines extend to the end of February of the second following year.
Monthly VAT filing applies above a prior-year VAT liability threshold; below it, quarterly. A permanent one-month extension (Dauerfristverlängerung) is available on application — monthly filers must also make a special advance payment. Advance payments are not a return: no filing, just payment.
– Capture every business expense. Every deductible euro reduces profit and therefore tax. Commonly missed: home office, professional literature, software subscriptions, the business share of phone and internet, training, coworking.
– Time your purchases. Equipment bought before year-end reduces this year’s profit, provided it’s under the €800 net low-value threshold and doesn’t need depreciating.
– Claim your provisions. Health insurance and pension contributions are largely deductible and are routinely under-reported by freelancers.
– Adjust your advance payments. If this year is weaker than last, apply to the tax office to reduce your quarterly prepayments and keep the cash.
– Check whether the small business scheme fits. Under § 19 UStG it saves admin at low turnover, but if you’re making significant business purchases, being VAT-registered usually wins.
Accountable handles VAT returns, your EÜR and your income tax return from a single app, filed directly to the tax office via the ELSTER interface, with German tax coaches on hand.
Yes, it’s free, requires no account and collects no personal data. You can run it as many times as you like and export the result as a PDF.
Enter revenue and expenses separately; the calculator derives your profit. Entering revenue as if it were profit is the most common mistake and produces a tax figure that’s far too high.
It uses the official income tax schedule under § 32a EStG, so with accurate inputs it usually lands within a few percent of your final assessment. Gaps come from loss carry-forwards, depreciation and special expenses the calculator can’t know about.
Yes. Under the small business scheme you don’t charge VAT, but you still owe income tax on your profit, run the calculator without VAT.
Usually after your first full business year, once the tax office has assessed you. Payments then fall quarterly on 10 March, 10 June, 10 September and 10 December, based on your most recent assessment.
Yes, and the distinction matters: liberal professions don’t pay trade tax, registered businesses do above the €24,500 allowance. Select your status at the start so the calculator applies the right treatment.
No. It’s an estimation tool and not tax advice, particularly if you have multiple income sources, shareholdings or cross-border income. For binding advice, speak to a German Steuerberater.
