German VAT calculator — net, gross and tax amount
German VAT is charged on the net amount, never on the gross: 19 % as a rule, 7 % for the transactions exhaustively listed in UStG s. 12(2).
2026 rules — verified on September 21, 2026Free, no account
This content is part of the path: Filing and paying German VAT· Step 5 of 10· Next step: German VAT return period and special advance payment
Your result
Fill in the fields, then run the calculation: the full breakdown appears here, free of charge.
Sources and assumptions
- gesetze-im-internet.de — UStG § 12 Abs. 1 — tax year 2026, verified on September 21, 2026
Excerpt from the source : « Die Steuer beträgt für jeden steuerpflichtigen Umsatz 19 Prozent der Bemessungsgrundlage »
- gesetze-im-internet.de — UStG § 12 Abs. 2 — tax year 2026, verified on September 21, 2026
Excerpt from the source : « Die Steuer ermäßigt sich auf sieben Prozent für die folgenden Umsätze »
Calculation assumptions
- Taxable supply within Germany (UStG s. 1(1) no. 1).
- The rate is given as an input: whether a supply qualifies for the reduced rate follows the exhaustive list in UStG s. 12(2) and is not checked here.
- Excludes exemptions (s. 4), reverse charge (s. 13b), margin scheme (s. 25a) and the small business exemption (s. 19).
Go further
Understand this calculation: the related course
- Using the German small business VAT rule
- German import VAT and customs for non-EU goods
- When German VAT arises: advances, corrections, vouchers
- Non-profit status and taxing associations in Germany
- Commercial letting and the option to charge VAT in Germany
- Tax groups in Germany: corporation tax, trade tax and VAT
Related calculators
Neighbouring calculations: the other side of the same decision, or the step that follows.
- German small business VAT exemption — check the turnover limits
- German VAT margin scheme (UStG s. 25a)
- EU distance sales from Germany — does the EUR 10,000 threshold apply?
- Small-amount invoice — do the four mandatory details suffice?
- German VAT return period and special advance payment
- German input VAT on mixed-use assets: business allocation
This topic in other countries
Each country applies its own law: these pages are written in its language and read from its official sources.
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.