https://steuer.wtf
The freelancer tax calculator for Germany. See what you actually keep — or what you need to invoice to hit your target.
- Income tax §32a
- Soli
- Church tax
- KSK · GKV · Private
- Rürup & ETF
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Calculate my net income →Tax calculator
You keep per month
2.939 €
35.268 € net per year
Tax year 2026
- Revenue
- 60.000 €
- Business expenses
- −5.000 €
- Profit (Gewinn) Revenue minus business expenses — the basis for both social insurance contributions and income tax.
- 55.000 €
- Health insurance Includes your Kasse's Zusatzbeitrag — KSK members pay half the rate, voluntary GKV the full rate. Assessed only up to the cap (BBG) of 69.750 €/year.
- −4.813 €
- Pension insurance KSK: mandatory at 9.3% (half of 18.6%). Voluntary GKV: optional — most non-KSK freelancers aren't required to pay. Capped at 101.400 €/year.
- −5.115 €
- Nursing care insurance Pflegeversicherung — the rate depends on your children: childless members over 23 pay a 0.6% surcharge in full; the 2nd–5th child each lower the rate by 0.25%.
- −1.320 €
- Taxable income (zvE) Zu versteuerndes Einkommen: profit minus deductible insurance and pension contributions (§10 EStG), rounded down to the full euro.
- 43.945 €
- Income tax (§32a EStG)
- −8.485 €
- Solidaritätszuschlag 5.5% of income tax — but only once your income tax exceeds 20.350 € (single filers). A sliding Milderungszone applies above that, so most freelancers pay little or nothing.
- 0 €
- Net income
- 35.268 €
- Effective tax rate (on profit)
- 15,4 %
- Tax reserve (share of revenue) Set this share of every invoice aside and your income tax, Soli and church tax are covered — handy if you sweep a fixed percentage into a tax sub-account.
- 14,1 %
— calculated locally in your browser —
Estimates only — not tax advice
This calculator provides estimates only and does not constitute tax advice. German tax law is complex and individual circumstances vary. Always consult a qualified Steuerberater for your specific situation. Rates shown are for tax year 2026.
Coming soon
Kleinunternehmerregelung / USt
VAT handling and the small business exemption.
Gewerbesteuer
Trade tax for Gewerbetreibende (non-Freiberufler).
Married / joint assessment
Ehegattensplitting with spouse income.
German interface (Deutsch)
Die komplette Oberfläche auf Deutsch.
Frequently asked questions
German income tax (§32a EStG) is progressive. Your first €12,348 of taxable income is tax-free (Grundfreibetrag). Above that, the marginal rate climbs from 14% to 42% at €69,878, stays at 42% up to €277,825, and is 45% beyond that (Reichensteuer). As a freelancer, the tax applies to your profit minus deductible items like health insurance, pension contributions, and private Altersvorsorge — not to your raw revenue.
The KSK is a social insurance scheme for self-employed artists and publicists — designers, writers, journalists, musicians, photographers and similar creative professions. Members pay only roughly half of the statutory health, pension, and nursing care rates; the KSK covers the other half, like an employer would. For many freelancers this is worth several hundred euros per month.
In voluntary statutory insurance (freiwillige GKV) your contributions are a percentage of your profit (around 17.5% for health in 2026 including the average Zusatzbeitrag, plus nursing care), assessed between a minimum basis and the cap of €69,750 per year. Private insurance charges a fixed monthly premium based on age and health, independent of income — cheaper for healthy high earners, but it does not fall when your income does.
Only at higher incomes. The Soli is 5.5% of your income tax, but it only applies once your income tax exceeds the Freigrenze of €20,350 (2026, single filers) — the full 5.5% only kicks in around €116,600 of taxable income (2026). Between the Freigrenze and that point a sliding Milderungszone applies, so most freelancers pay little or nothing.
If you are a registered member of a church that collects it, Kirchensteuer is 8% of your income tax in Bavaria and Baden-Württemberg and 9% in all other Bundesländer. It is calculated on your income tax, not your income. If you are not registered (or formally leave via Kirchenaustritt), you pay nothing.
The 2026 rates and formulas are implemented from §32a EStG, the SolzG, and official social insurance figures, and the engine is verified against reference values. It was externally audited against official 2026 parameters and a real KSK Beitragsmitteilung. It still simplifies: single assessment only (no Ehegattensplitting yet), the §10 EStG deduction rules in simplified form (pension deductions capped at €30,826 incl. pension insurance, health contributions deductible minus the 4% Krankengeld share, church tax not fed back as a Sonderausgabe), and no Gewerbesteuer (Freiberufler do not pay it). It is an estimate, not tax advice — confirm your specific situation with a Steuerberater.