German artists' social levy — 4.9% on fees paid to freelancers
In 2026 the artists' social levy is 4.9% of the fees a business pays in the calendar year to self-employed artists and writers. Typical exploiters such as publishers or advertising agencies owe it from the first euro; other businesses that hire artists for their own advertising or to use their work commercially only once the year's fees exceed EUR 1,000.
2026 rules — verified on September 23, 2026Free, no account
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Sources and assumptions
- gesetze-im-internet.de — Künstlersozialabgabe-Verordnung 2026 (KSAbg2026V) § 1 — tax year 2026, verified on September 23, 2026
Excerpt from the source : « Der Prozentsatz der Künstlersozialabgabe im Jahr 2026 beträgt 4,9 Prozent. »
- gesetze-im-internet.de — KSVG § 24 Abs. 2 Satz 2 — tax year 2026, verified on September 23, 2026
Excerpt from the source : « Die Abgabepflicht nach Satz 1 setzt voraus, dass die Summe der Entgelte nach § 25 für einen in einem Kalenderjahr erteilten Auftrag oder mehrere in einem Kalenderjahr erteilte Aufträge 1 000 Euro übersteigt. »
- gesetze-im-internet.de — KSVG § 24 Abs. 2 Satz 3 Nr. 1 — tax year 2026, verified on September 23, 2026
Excerpt from the source : « für Entgelte, die im Rahmen der Durchführung von Veranstaltungen gezahlt werden, wenn in einem Kalenderjahr nicht mehr als drei Veranstaltungen durchgeführt werden »
Calculation assumptions
- The fees entered are already net: excluding VAT shown on the invoice, payments to collecting societies and tax-free expense allowances (KSVG s. 25(2)).
- Event fees exempted under KSVG s. 24(2) sentence 3 no. 1 are also left out when testing the EUR 1,000 threshold. This reads the wording; the statute does not say so expressly.
- The levy rate is the 2026 rate set by the Artists' Social Levy Regulation 2026; it is reset every year.
- The exemption for music associations with regular choir leaders or conductors (KSVG s. 24(2) sentence 3 no. 2) is not taken into account.
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This result is provided for information purposes only and does not constitute personalised tax advice. Check your situation with the tax authorities or a professional.