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Freelancer hourly rate calculator (Germany)

Enter the monthly income you want to keep, your own estimates for tax and for insurance and pension, your yearly business costs and the hours you can realistically bill: you get the hourly rate before VAT and, unless you use the small-business exemption, the rate including VAT.

2026 rules — verified on September 21, 2026Free, no account

Your result

Fill in the fields, then run the calculation: the full breakdown appears here, free of charge.

Sources and assumptions

Calculation assumptions

  • The tax rate and the provision rate are your estimates, not legal figures. German income tax is progressive and depends on your personal circumstances, while health, long-term care and pension contributions depend on the cover you choose. That is why no default is filled in.
  • Simplified order: provision for health, care and pension comes off the profit first, and income tax is then applied to what is left. This only approximates the tax relief available on those contributions; it is not a tax calculation.
  • Billable hours = working weeks × hours per week × billable share. Sales, bookkeeping, training, holidays and sick days earn nothing, so they belong in fewer working weeks or a smaller billable share.
  • Unless you are a small business under section 19 of the VAT Act, German VAT is added at the standard rate. VAT passes through to the tax office and does not raise your income; reduced-rate or exempt services are not modelled.
  • Trade tax is not worked out separately. Liberal professions do not pay it; if you run a trade, fold it into your estimated tax rate.

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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.