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French simplified-VAT instalments calculator
TaxVATYour two half-yearly VAT instalments — 55 % in July, 40 % in December — the balance due with the annual CA12 return, the €1,000 exemption, and when you may ask for the instalments to be adjusted.Free, no accounttax year 2026Company directorChartered accountantIn shortWork out your two VAT instalments under the French régime réel simplifié from last year's VAT, and see when each one falls due.What you get1st instalment (55 % of the reference VAT) · 2nd instalment (40 % of the reference VAT) · Total paid in advance · VAT estimated for the current financial yearACRE: start-up contribution relief
BusinessSelf-employed statusFirst-year contribution savings under ACRE: reduced micro-social rate, or one-quarter exemption of self-employed contributions depending on income.Free, no accounttax year 2026Company directorIndividualIn shortWork out what ACRE saves you in your first year: full versus reduced contributions under the micro regime, exemption rate against the PASS thresholds under the standard regime.What you getContribution savings from ACRE · Full contribution rate · Reduced ACRE rate · Contributions without ACREShort-time work: indemnity and allowance
Salary & payrollPay and remunerationShort-time work indemnity paid to the employee (60% of gross hourly pay, capped), allowance refunded to the employer (36%) and the month's net employer cost.Free, no accounttax year 2026IndividualCompany directorFinance directorChartered accountantIn shortEnter the gross hourly rate, the idle hours of the month and the contract hours: the calculator returns the employee's hourly and monthly indemnity, the allowance refunded to the employer, the employer's net cost and the gross pay loss.What you getShort-time work indemnity for the month (employee) · Employee's hourly indemnity · Hourly allowance refunded to the employer · Allowance for the month (employer)Retirement age and quarters calculator
Salary & payrollPay and remunerationFrom your month and year of birth: statutory retirement age, quarters required for a full-rate pension and the automatic full-rate age (French general scheme).Free, no accounttax year 2026IndividualIn shortEnter your year and month of birth: you get the age from which you can retire, the number of quarters required for a pension without reduction, the earliest year of departure and the age at which the full rate is granted whatever your number of quarters.What you getStatutory retirement age — duration detailed below, this calculation produces no amount · Statutory retirement age — years (years) · Statutory retirement age — additional months (months) · Quarters required for the full rate (quarters)Exempt flat-rate teleworking allowance
Salary & payrollSocial contributionsMaximum teleworking allowance exempt from French social contributions by regime and number of days, and the part of a paid allowance that exceeds the flat rate.Free, no accounttax year 2026Company directorChartered accountantIndividualIn shortChoose the regime (no collective agreement, or an industry-wide, professional, inter-professional or group agreement), the payment method and the number of days: the calculation gives the flat-rate allowance exempt from social contributions without receipts and, if you enter the allowance actually paid, the part that exceeds it and remains subject unless justified.What you getMaximum exempt allowance for the month · Allowance paid by the employer · Part exempt from social contributions · Part subject to social contributions (excess)Straight-line and declining-balance depreciation
BusinessCorporate income taxWork out the rate, the first-year charge and the full depreciation schedule of a fixed asset, straight-line or declining-balance, with the switch-over year.Free, no accounttax year 2026Company directorFinance directorChartered accountantStudentIn shortEnter the original cost, the useful life and the month the asset entered service: you get the rates, the pro-rated first charge and the full schedule, straight-line, declining-balance or both side by side.What you getFirst-year charge · Depreciable value (total of charges) · Depreciable base · Straight-line rateARCE business start-up capital
BusinessSelf-employed statusConvert your remaining unemployment rights into start-up capital: amount paid, schedule of the two instalments, and rights given up.Free, no accounttax year 2026Company directorIndividualIn shortEnter your daily allowance and remaining days: the calculation gives the capital paid AND what you give up by choosing it — free of charge.What you getARCE capital paid · Remaining ARE rights · Capital before contribution · Supplementary pension contributionUnemployment benefit (ARE) calculator
Salary & payrollPay and remunerationEstimate your French return-to-work allowance (ARE): daily reference salary, daily and monthly benefit, pension contribution, and benefit duration.Free, no accounttax year 2026IndividualIn shortEnter your age, months worked and average gross monthly salary: the calculator returns the daily reference salary, the gross daily benefit (the higher of two formulas, bounded by a minimum and by 75 % of the daily salary), the monthly benefit over 30 days and the estimated benefit duration.What you getGross monthly benefit (30 days) · Monthly salary taken into account (capped) · Daily reference salary (SJR) · Formula 1: 40.4 % of SJR + fixed partLife insurance withdrawal tax calculator
TaxInvestment incomeWork out the income tax and social levies due on a French life insurance withdrawal: gain portion, allowance after 8 years, 7.5% or 12.8% rate, net received.Free, no accounttax year 2026IndividualChartered accountantIn shortOnly the gains included in the withdrawal are taxed: 12.8% before 8 years; from 8 years, an allowance of €4,600 (single) or €9,200 (couple) then 7.5% up to €150,000 of premiums and 12.8% above — plus 17.2% social levies on all gains.What you getTotal deducted from the withdrawal (tax + social levies) · Gain portion included in the withdrawal · Annual allowance applied · Income tax base after allowanceCompany car benefit in kind calculator (flat-rate valuation)
Salary & payrollSocial contributionsValue a company car benefit in kind on the annual flat rate: purchase or lease, vehicle age, employer-paid fuel, and the electric vehicle allowance.Free, no accounttax year 2026Company directorChartered accountantIndividualIn shortThe flat-rate company car benefit is a percentage of an annual base — the VAT-inclusive purchase cost, or the total annual leasing cost — the percentage depending on when the car was made available, whether it is owned or leased, its age, and whether the employer pays for fuel; a fully electric car then benefits from a capped allowance.What you getBenefit in kind for the year · Applicable flat rate · Annual base used · Annual benefit before allowanceWorking capital requirement (WCR)
BusinessSelf-employed statusWork out your company's operating working capital requirement, in euros and in days of turnover, starting either from your balance sheet or from your payment terms.Free, no accounttax year 2026Company directorFinance directorChartered accountantIn shortThe operating working capital requirement is what your operating cycle ties up permanently: inventory + trade receivables − trade payables. Enter either the three balance-sheet items or your turnover periods: you get the amount, its equivalent in days of turnover, the item-by-item breakdown and, if you know your working capital, the resulting net cash position.What you getOperating working capital requirement · Annual turnover incl. VAT · Annual purchases incl. VAT · InventoryLiquidation surplus (boni de liquidation)
BusinessCorporate income taxLiquidation surplus of a dissolved French company, the 2.5 % charge due when the closing minutes are registered, how the surplus is taxed in the shareholder's hands, and what is actually cashed in.Free, no accounttax year 2026Company directorChartered accountantIn shortEnter the net assets left for distribution, the capital actually contributed and the company's form: the calculator shows what counts as a surplus, what registering the partition costs, what the shareholder pays on the surplus and what is left.What you getLiquidation surplus · Partition duty on the total net assets shared · Surplus attributable to the shareholder · Income tax on the surplusGift vouchers, gifts and vouchers exempt from social contributions
Salary & payrollSocial contributionsExempt share, share reintegrated into the social contribution base, and employer cost of a gift voucher, a gift in kind, holiday vouchers (chèques-vacances) or a pre-funded Cesu, award by award.Free, no accounttax year 2026Company directorChartered accountantIn shortEnter the type of benefit, the occasion and the amount: the calculator gives the tolerance threshold that applies, what stays exempt, what falls back into the contribution base, and what the gesture really costs the employer.What you getShare reintegrated into the contribution base · Share exempt from social contributions · Tolerance threshold applying to this award · Annual total for this employee, this award includedCash flow from operations (CAF)
BusinessSelf-employed statusWork out your financial year's cash flow from operations using either the additive or the subtractive method, and read it against your dividends, revenue and financial debt.Free, no accountCompany directorFinance directorChartered accountantStudentIn shortPick your starting point — net income or gross operating surplus — then enter the items to be restated: you get the cash flow from operations, the amount retained after dividends, its share of revenue, and your debt repayment capacity in years.What you getCash flow from operations · Net income for the year · Depreciation and provision charges, added back · Reversals of depreciation and provisions, deductedMortgage borrowing capacity calculator
Real estateCapital gainsCompute the capital you can borrow under the French HCSF rule (35% debt-service ratio, 25 years) from your income, your current loans, the rate and the term.Free, no accounttax year 2026IndividualIn shortYour maximum monthly payment is 35% of your net pre-tax income, minus your current loan payments; the borrowable capital follows from the rate, the term and the insurance.What you getBorrowable capital · Maximum monthly payment, insurance included · Monthly borrower insurance · Monthly payment available excluding insuranceCost of a home employee calculator (Cesu)
Salary & payrollSocial contributionsReal cost of a home employee declared through the French Cesu scheme: from the agreed net hourly pay to the employer cost, flat-rate deduction and 50% tax credit included.Free, no accounttax year 2026IndividualIn shortStarting from the net hourly pay you hand over, the calculation rebuilds the gross wage, adds employer contributions, removes the flat-rate deduction of 2 € per hour worked, then subtracts the tax credit worth 50% of the expenses actually borne, capped at 12 000 € of expenses in the general case.What you getMonthly net pay handed to the employee · Of which paid-leave uplift · Estimated gross wage · Employee contributions (withheld from the gross)Business property tax CFE
BusinessLocal taxesEstimate your CFE: minimum base by revenue bracket, rental value of your premises, municipal rate, collection fees, exemption and first-year reduction.Free, no accounttax year 2026Company directorChartered accountantFinance directorIn shortEnter your revenue from two years ago, the rental value of your premises and your municipality's rate: the base is the higher of the rental value — halved in the first year of taxation — and the minimum base, which then applies in full, then increased by collection fees.What you getEstimated CFE (collection fees included) · Revenue bracket of the minimum-base scale · Minimum base — legal floor of the bracket · Minimum base — legal ceiling of the bracketFrench employee contributions: gross to net
Salary & payrollSocial contributionsBreak down 2026 employee contributions (pension, AGIRC-ARRCO T1/T2, CSG-CRDS) and convert monthly gross salary to net, with the real social-security ceiling brackets.Free, no accounttax year 2026Company directorFinance directorIndividualIn shortGo from gross to net salary with the exact 2026 brackets (social security ceiling, AGIRC-ARRCO, CSG-CRDS) — not a flat-rate estimate.What you getMonthly net salary (before income tax) · Uncapped pension insurance (0.40%) · Capped pension insurance (6.90%) · Supplementary pension T1 (AGIRC-ARRCO + CEG)French self-employed (TNS) social charges
BusinessSelf-employed statusCompute your self-employed contributions — single base after the flat allowance, progressive health and family-allowance rates, capped pension and disability-death contributions — and your net income after contributions.Free, no accounttax year 2026Company directorChartered accountantIn shortSelf-employed contributions are computed on a single base — gross professional income less a 26% allowance — then by the scales of the French social security code: progressive health and family allowances, pension and disability-death capped at the annual social security ceiling.What you getNet income after contributions · Flat allowance · Single base for contributions and CSG-CRDS · Health-maternityVAT deduction coefficient
TaxVATHow much input VAT a business may actually deduct on a given purchase: the product of the coefficient d'assujettissement, the coefficient de taxation and the coefficient d'admission, each rounded up to two decimals, and their product rounded up in turn.Free, no accounttax year 2026Company directorChartered accountantIn shortEnter the VAT your supplier charged you, how far the purchase serves operations within the scope of French VAT, how far those operations carry a right to deduct, and which exclusion applies: the calculator returns the three coefficients, their product and the deductible amount.What you getDeductible VAT · Input VAT charged on the purchase · Non-deductible VAT · Coefficient d'assujettissement appliedMaternity leave calculator: duration and daily allowances
Salary & payrollSocial contributionsCompute the statutory duration of your French maternity leave (prenatal and postnatal) and your Social Security daily allowances from your gross salary.Free, no accounttax year 2026IndividualChartered accountantIn shortLeave lasts 16 weeks for a 1st or 2nd child, 26 from the 3rd, 34 for twins and 46 for triplets; the daily allowance is the capped daily reference salary reduced by 21%, between a statutory minimum and maximum.What you getTotal daily allowances over the leave · Total leave duration (weeks) · Prenatal leave (days) · Postnatal leave (days)Paternity and childcare leave calculator
Salary & payrollSocial contributionsWork out the length of French paternity and childcare leave, the compulsory portion to be taken right after the birth, the daily allowances paid by the health insurance fund, and what the employer is left paying when it maintains the salary.Free, no accounttax year 2026Company directorChartered accountantIndividualIn shortLeave lasts 25 calendar days for one child and 32 for several, starting with a compulsory first period of 4 days followed by an optional, splittable period; the daily allowance is the capped daily reference salary reduced by 21%, and it is paid to the employer under subrogation.What you getTotal daily allowances over the leave actually taken · Paternity leave duration (calendar days) · COMPULSORY first period, to be taken immediately after the birth (calendar days) · Optional second period, maximum (calendar days)Training contribution and apprenticeship tax
Salary & payrollSocial contributionsPrice the training and work-study levies owed on your payroll: CFP, apprenticeship tax, CPF-CDD contribution and the supplementary apprenticeship contribution.Free, no accounttax year 2026Company directorFinance directorChartered accountantIn shortEnter your headcount and annual gross payroll: the calculation adds up the vocational training contribution, both fractions of the apprenticeship tax, the CPF-CDD contribution on your fixed-term contracts and, above 250 employees, the supplementary apprenticeship contribution.What you getAnnual total owed for training and work-study · Vocational training contribution · Apprenticeship tax — main share · Apprenticeship tax — balanceOccupational accident contribution (AT/MP): from gross to net rate
Salary & payrollSocial contributionsRedo the AT/MP net rate calculation from the gross rate notified by the Carsat and the year's four uplifts M1 to M4, then work out the annual contribution on your payroll.Free, no accounttax year 2026Company directorFinance directorChartered accountantIn shortEnter the gross rate shown in the calculation details of your AT/MP rate and your payroll: the calculator applies the official formula "(gross rate + M1) × (1 + M2) + M3 + M4", states which pricing regime applies to you, and works out the contribution due.What you getAnnual AT/MP contribution · Gross rate used · Applicable net rate · What the four uplifts addArtist-author social contributions
BusinessSelf-employed statusWork out your French artist-author Urssaf contributions from your revenue or profit: social base, pension, CSG-CRDS and training levy.Free, no accounttax year 2026Company directorIndividualIn shortThe social base is not your income: under micro-BNC a 34% allowance applies, then a 15% uplift; under the actual-profit regime a 15% uplift on the profit; and for royalties taxed as salary, the gross amount as it stands. The contributions due are then the capped pension at 6.15%, CSG at 9.20%, CRDS at 0.50% and the training levy at 0.35%.What you getContributions and levies due · Social base of the BNC share · Overall social base · Capped old-age pension contributionSASU president's social contributions
BusinessSelf-employed statusCalculate the employee and employer social contributions of a SASU president — an assimilated employee with no unemployment insurance — and the full cost of the pay to the company.Free, no accounttax year 2026Company directorChartered accountantIndividualIn shortThe SASU president is covered by the general scheme like an executive employee, except for unemployment insurance: this calculation gives the net pay before tax, the employer contributions and the real employer cost.What you getTotal monthly employer cost · Employee contributions under the general scheme · Apec contribution, employee share · Total employee contributionsCost of an apprentice
Salary & payrollSocial contributionsLegal minimum pay of an apprentice (% of the SMIC by age and contract year), net after the exemption, employer cost and hiring aid deducted.Free, no accounttax year 2026Company directorFinance directorChartered accountantIn shortEnter the apprentice's age, the contract year, the company size and the diploma prepared: the calculator returns the minimum gross and net monthly pay, the employer cost over the period and the net cost after the first-year hiring aid.What you getNet employer cost after aid, over the period · Applicable percentage of the SMIC · Minimum gross monthly pay · Employee contribution exemption threshold (50% of the SMIC)Cost of hiring an employee in France
BusinessPay and remunerationFrom gross salary to full employer cost: employer charges, benefits, 13th month, and real first-year cost including recruitment fees.Free, no accountCompany directorFinance directorIn shortPrice the real cost of hiring: salary, employer contributions, 13th month and benefits, first year included.What you getMonthly employer cost · Approximate net salary · Employer charges · Employer benefitsThree-year forecast income statement
BusinessSelf-employed statusTurnover, costs, EBITDA, loan interest, tax and self-financing capacity, year by year over three years: the first table of the forecast the bank asks for.Free, no accounttax year 2026Company directorFinance directorChartered accountantIn shortEnter your income and costs for each year, and your loan as the loan offer describes it: the calculator works through contribution margin, EBITDA, operating result, interest, tax and net result, then the self-financing capacity you will carry into the financing plan.What you getYear 1 — Turnover · Year 1 — Contribution margin · Year 1 — EBITDA · Year 1 — Operating resultThree-year forecast file: income statement and financing plan
BusinessSelf-employed statusThe forecast income statement and the financing plan, linked: self-financing capacity and loan capital repaid flow from one to the other with no re-entry. The two tables the bank reads together.Free, no accounttax year 2026Company directorFinance directorChartered accountantIn shortEnter your activity, your investments, your contributions and your loan: the calculator draws up the income statement for the three years, carries its self-financing capacity and capital repaid into the financing plan, and shows whether the project is financed year after year.What you getYear 1 — Turnover · Year 1 — Contribution margin · Year 1 — EBITDA · Year 1 — Operating resultHome employment tax credit calculator
TaxPersonal income taxCompute your French tax credit for employing help at home: 50% of personal-services expenses, within the ceiling that applies to your household.Free, no accounttax year 2026IndividualIn shortThe tax credit is 50% of personal-services expenses, retained up to €12,000 a year — raised by €1,500 per dependent child or person over 65 up to €15,000, to €15,000 (€18,000 with increases) in the first year of direct employment, and to €20,000 in case of disability.What you getTax credit (50% of retained expenses) · Handyman work retained (sub-ceiling €500) · IT assistance retained (sub-ceiling €3,000) · Small gardening work retained (sub-ceiling €5,000)Family tax credit (CIF)
BusinessCorporate income taxWork out the French family tax credit on childcare and personal-services spending, including the per-beneficiary cap and the annual ceiling.Free, no accounttax year 2026Company directorIn shortThe family tax credit is 50% of spending on childcare for your employees' youngest children and 25% of personal-services spending, the latter counted up to a yearly cap per beneficiary; the total credit is itself capped each year.What you getFamily tax credit · Childcare spending retained, grants deducted · Credit for childcare · Personal-services spending taken into accountChildcare tax credit calculator
TaxPersonal income taxCompute the French tax credit for the childcare costs of a child under 6 cared for outside the home: nursery, day-care centre, registered childminder.Free, no accounttax year 2026IndividualIn shortThe tax credit is 50% of childcare costs incurred outside the home, net of the allowances received, retained up to an annual ceiling per child under 6 — a reduced ceiling applies in shared custody.What you getChildcare tax credit · Expense ceiling per child · Household expense ceiling · Expenses retainedResearch and innovation tax credit
BusinessCorporate income taxCompute your French research tax credit (30% of R&D expenses up to €100M, 5% above, flat operating costs included) and, if you are an SME, your 20% innovation tax credit.Free, no accounttax year 2026Company directorFinance directorChartered accountantIn shortEnter your R&D expenses: the engine adds the flat operating costs (40% of staff costs, 75% of depreciation), caps approved subcontracting, applies 30% up to €100M then 5%, and adds for an SME 20% of innovation expenses within a €400,000 limit — complete result, free.What you getTotal tax credit (CIR + CII) · Flat operating costs on staff costs (40%) · Flat operating costs on depreciation (75%) · Flat operating costsForeign income tax credit (France)
TaxPersonal income taxSalary, fees, dividends or rent received outside France: the French tax before and after the treaty tax credit, depending on whether the treaty grants a credit equal to the foreign tax or a credit equal to the French tax — and the effective rate your foreign income imposes on your French income.Free, no accounttax year 2026IndividualCompany directorChartered accountantIn shortEnter your French-source and foreign-source net taxable income, the tax you paid abroad and the relief method laid down by the treaty with the source State: the calculator shows the French tax on your worldwide income, the credit that offsets it, what remains payable, and what progressivity alone costs you.What you getWorldwide net taxable income · French tax on worldwide income · Average rate of tax on your worldwide income · French tax attributable to foreign income aloneCrypto-asset capital gains calculator
TaxInvestment incomeCompute the French tax on a crypto sale: pro-rated portfolio acquisition cost, exemption threshold, flat tax (PFU) or progressive scale.Free, no accounttax year 2026IndividualIn shortA crypto-asset disposal only uses up a fraction of the portfolio's acquisition cost, in proportion to the share sold: the resulting gain is exempt if your disposals for the year stay under the threshold, otherwise it is taxed under the flat tax or, by election, under the progressive scale — both amounts are compared.What you getTotal due on this disposal · Share of the acquisition cost attributable to this disposal · Taxable gain (or loss) · Income taxCSG-CRDS calculator (France)
TaxSocial contributions2026 CSG, CRDS and social levies by income type: work income (9.7%), retirement pension (8.8% at the full rate) or capital income (18.6% since 1 January 2026).Free, no accounttax year 2026IndividualCompany directorIn shortCompute CSG and CRDS by income type — employment, pension or capital — at the current rates.What you getTotal CSG-CRDS and levies · Base (98.25% of gross) · CSG · of which CSG deductible from income taxWorking while drawing a French pension (cumul emploi-retraite)
Salary & payrollPay and remunerationGoing back to work after claiming a French pension: unrestricted or capped cumul emploi-retraite, which cap applies, how much pension is withheld each month, and what new rights the work creates.Free, no accounttax year 2026IndividualCompany directorChartered accountantIn shortEnter your pensions, the pay from your new activity and the two conditions of unrestricted cumul: the calculator tells you whether your pension is paid in full, how much is withheld, and what the new activity earns you in future rights.What you getGross monthly pensions (basic + supplementary) · Earnings counted towards the cap · Monthly cap that applies (0 = no cap) · Annual cap that applies (self-employed schemes)Business value-added contribution CVAE
BusinessLocal taxesCompute your CVAE: capped added value, effective rate by revenue, relief, exemption floor and the additional tax for chambers of commerce (CCI).Free, no accounttax year 2026Company directorFinance directorChartered accountantIn shortEnter your revenue and your added value: the effective rate, the relief and the CCI tax are applied — complete result, free.What you getTotal CVAE payable (contribution + CCI tax) · Taxable added value (after cap) · Effective tax rate · Gross CVAEPER deduction ceiling calculator
TaxPersonal income taxWork out your deduction ceiling for payments into a French retirement savings plan (PER), including carried-forward allowances, the deductible amount and the estimated tax saving.Free, no accounttax year 2026IndividualCompany directorChartered accountantIn shortEmployee: your ceiling is 10% of the previous year's professional income (capped at 8 times that year's social security ceiling), with a minimum of 10% of that ceiling. Self-employed deducting from profit: 10% of the profit of the payment year (capped at 8 times that same year's social security ceiling), plus 15% of the portion between 1 and 8 times that ceiling, with the same minimum.What you getDeduction ceiling for the year · Income taken into account (capped at 8 times the social security ceiling) · 10% share of income taken into account · Additional 15% share of profit between 1 and 8 times the social security ceilingDividends: flat-rate levy or election for the progressive scale
TaxInvestment incomeCompare, to the cent, how a dividend is taxed under the prélèvement forfaitaire unique and under the elected progressive scale, with the 40 % allowance, the deductible share of the general social contribution, the advance already withheld and the tipping-point marginal band.Free, no accounttax year 2026Company directorIndividualChartered accountantIn shortEnter the gross dividend and your household's marginal band: the engine costs both regimes, shows the band at which they cost the same, deducts the non-final flat-rate advance already withheld by the paying institution, and says whether a balance remains payable or a refund is due.What you getTotal tax on the dividend · Gross dividend distributed · Allowance on dividends (scale election) · Base subject to income taxDividends vs salary: the director's trade-off
BusinessPay and remunerationFor the same company envelope, compare take-home pay between salary (charges + marginal-rate tax) and dividends (corporate tax at 15% then 25% for a qualifying SME, then 31.4% flat tax).Free, no accounttax year 2026Company directorChartered accountantIn shortCompare what you keep, net of everything, between flat-taxed dividends and director's pay — on your own figures.What you getBest take-home · Take-home — salary · Gross salary · Employer chargesBusiness gift and the Dutreil pact
TaxInheritance and giftsWhat a family business transfer costs in tax: the Dutreil pact's partial exemption, the family allowance, the progressive scale and the reduction where the donor is under 70 — set against the very same gift made without a pact.Free, no accounttax year 2026Company directorChartered accountantIn shortEnter the value of the business or shares, the family relationship, the donor's age and the pact conditions actually met: the calculator returns the duty payable, the duty that would be payable without a pact, and the gap between them.What you getGift duty payable · Full-ownership value transferred · Value of the bare ownership given · Value of the usufruct kept by the donorGift tax calculator
TaxInheritance and giftsEstimate the French gift tax due on what you receive according to your relationship with the donor: family cash gift, allowance, bracket-by-bracket scale, net received.Free, no accounttax year 2026IndividualChartered accountantIn shortState your relationship with the donor and the value received: the family cash-gift exemption (if requested) and the relationship allowance are deducted, then the gift tax scale is applied bracket by bracket.What you getGift tax due · Family cash-gift exemption · Allowance applicable · Taxable base after exemption and allowanceInheritance tax calculator
TaxInheritance and giftsEstimate the French inheritance tax due on your share of an estate according to your relationship with the deceased: allowance, bracket-by-bracket scale and net received.Free, no accounttax year 2026IndividualChartered accountantIn shortState your relationship with the deceased and your net share: the relationship allowance is deducted, then the inheritance tax scale is applied bracket by bracket — a spouse or civil-union (PACS) partner is exempt.What you getInheritance tax due · Allowance applied · Taxable share after allowance · Tax — 1st bracket of the scaleFrench notary fees and transfer duties calculator
Real estateCapital gainsEstimate the acquisition costs of an existing or new-build home in France: registration duties, land registry contribution, notary's fees and VAT, item by item.Free, no accounttax year 2026IndividualChartered accountantIn shortFor an existing home, acquisition costs combine the departmental duty (4.5% in most departments), the 1.2% municipal tax, assessment fees of 2.37% of the departmental duty, the 0.1% land registry contribution and the notary's fees by bracket, including 20% VAT.What you getEstimated acquisition costs (duties, contribution and fees incl. VAT) · Base of the duties (price excluding furniture) · Departmental duty — land registration tax · Additional municipal taxDismissal notice period
Salary & payrollPay and remunerationWork out the statutory length of your dismissal notice period from your seniority and the ground for dismissal, plus the pay in lieu of notice if your employer waives it.Free, no accounttax year 2026IndividualCompany directorFinance directorIn shortThe statutory notice period is one month between 6 months and 2 years of seniority and two months from 2 years; below 6 months the law sets no length, and there is no notice period for gross misconduct, wilful misconduct or unfitness for work.What you getStatutory notice period · Pay in lieu of notice (gross)Average headcount (social-security rules)
Salary & payrollSocial contributionsAnnual average headcount under French social-security rules: full-time-equivalent count, statutory exclusions, threshold crossed, and the real date it takes effect after the five-calendar-year neutralisation.Free, no accounttax year 2026Company directorFinance directorChartered accountantIn shortDescribe your workforce for the year and the months actually staffed: the calculator returns the annual average headcount in full-time equivalents, says whether the threshold you follow is crossed, and gives the year from which the obligations apply — or cease.What you getAnnual average headcount (FTE) · Permanent monthly headcount (FTE) · Temporary contingent, monthly headcount (FTE) · Months countedEarly-payment discount (escompte de règlement)
BusinessSelf-employed statusWhat an early-payment discount really costs: the equivalent annualised rate for the seller who grants it, the return for the buyer who takes it, and the net amount due.Free, no accounttax year 2026Company directorFinance directorChartered accountantIn shortEnter the discount rate, the normal payment term and the early one: the calculator restates the discount as an annual rate — the only figure comparable to the cost of an overdraft or of factoring.What you getAnnualised cost to the seller · Annualised return to the buyer (the same figure, read the other way) · Cost over the period, measured against the net paid · Days gained on the normal termHealth and welfare cover: exempt employer share
Salary & payrollSocial contributionsExemption cap on the employer share of a French company health (frais de santé) or welfare (prévoyance) contract, the fraction added back to the social contribution base, CSG-CRDS, forfait social, and the effect on the employee's taxable pay.Free, no accounttax year 2026Company directorChartered accountantIn shortEnter what the company pays each year into the contract for one employee, plus that employee's pay: the calculator returns the exemption cap in euros, what exceeds it and must be added back, what CSG-CRDS and forfait social cost, and what is added to the employee's taxable pay.What you getExemption cap for social contributions · Employer share paid into the contract · Fraction exempt from social contributions · Fraction to add back to the contribution baseFrench flat tax (PFU) on capital income
TaxInvestment incomeCompute the 31.4% flat tax (12.8% income tax + 18.6% social levies since 1 January 2026) on your dividends, interest and capital gains.Free, no accounttax year 2026IndividualCompany directorIn shortCompute the French flat tax on your investment income: 12.8% income tax + 18.6% social levies, i.e. 31.4%.What you getFlat tax (PFU) · Income tax portion (12.8%) · Social levies (18.6%) · Net received after flat taxBuying out the German early-retirement reduction — compensation payment under SGB VI s. 187a
Salary & payrollSocial contributionsWork out how much you would pay the German statutory pension insurance to offset the whole reduction of an early old-age pension: pension points lost, price per point and total for 2026.Free, no accounttax year 2026IndividualCompany directorIn shortWhat is bought back are the pension points the reduction removes: points × (1 − access factor). Each lost point costs the contribution rate applied to the provisional average earnings — about EUR 9,661.58 in 2026 — divided by the access factor, because the point you buy back is itself reduced.What you getPayment to offset the reduction in full · Months drawn early · Access factor · Pension points lost to the reductionGerman trade tax prepayments — four dates, one quarter, at least EUR 50
TaxLocal taxesWork out your trade tax prepayments under GewStG s. 19: a quarter of the annual tax each on 15 February, 15 May, 15 August and 15 November, rounded down to whole euros and set only from EUR 50 per date.Free, no accounttax year 2027Company directorFinance directorChartered accountantIn shortEach prepayment is a quarter of the trade tax from the last assessment, due on 15 February, 15 May, 15 August and 15 November. It is rounded down to whole euros and set only if it reaches EUR 50; the municipality may adjust it to the tax expected for the year.What you getTotal prepayments for the year · Annual trade tax used · One quarter, rounded down to whole euros · Prepayment due 15 FebruaryGerman choice of legal form — sole trader or GmbH? Tax on the same profit
BusinessSelf-employed statusCompare what is left of one profit after tax: as a sole trader or partner (income tax, solidarity surcharge, trade tax credited under EStG s. 35) or through a GmbH that pays out everything — optionally with a managing director's salary.Free, no accounttax year 2027Company directorChartered accountantIn shortA sole trader's profit bears trade tax after a EUR 24,500 allowance and income tax at the scale rates; the trade tax is credited against income tax up to four times the base amount. In a GmbH the profit bears trade tax, corporation tax and solidarity surcharge, and the dividend then bears flat-rate withholding tax. Without retaining profits, a GmbH that pays everything out is rarely cheaper.What you getHighest net amount among the forms compared · Sole trader: trade tax · Sole trader: trade tax base amount · Sole trader: extra income tax caused by the profit (before credit)German late-payment surcharge on social security contributions — one percent per month begun
Salary & payrollSocial contributionsWork out the late-payment surcharge under SGB IV s. 24: one percent of the arrears, rounded down to the nearest EUR 50, for every month begun — no grace period, and a EUR 150 small-amount threshold.Free, no accounttax year 2026Company directorFinance directorChartered accountantIn shortContributions not paid by the end of the due date attract one percent of the arrears, rounded down to EUR 50, for each month begun. Unlike the tax surcharge, there is no three-day grace period.What you getSurcharge payable · Arrears · Arrears rounded down to EUR 50 · Surcharge per month begunEmployer contribution to German private health and long-term care insurance
Salary & payrollSocial contributionsWork out the employer's contribution under SGB V s. 257 and SGB XI s. 61: half the general rate plus half the average additional rate, up to the contribution ceiling, but never more than half the premium actually paid.Free, no accounttax year 2026Company directorFinance directorChartered accountantIn shortThe employer pays what it would bear if the employee were in the statutory scheme — for health insurance, half the general rate plus half the average additional rate — but never more than half of what the employee pays to the private insurer.What you getTotal employer contribution · Health insurance contribution · Statutory health contribution before the cap · Health insurance assessment baseGerman health and long-term care insurance for the self-employed — voluntary member contributions
BusinessSelf-employed statusWork out the monthly contribution to German statutory health and long-term care insurance as a voluntarily insured self-employed person under SGB V s. 240: minimum assessment base, rate with or without sick pay, the fund's additional contribution and the care contribution — all borne by you alone.Free, no accounttax year 2026Company directorIndividualIn shortVoluntarily insured self-employed people pay on their total income, at least on one ninetieth of the monthly reference amount per calendar day (2026: EUR 1,318.33 a month) and at most up to the contribution ceiling. Without opting in to sick pay the reduced 14.0% rate applies, with it 14.6%, plus the fund's additional rate in both cases. There is no employer share.What you getTotal monthly contribution (health and long-term care) · Health insurance contribution · Long-term care contribution · Total contribution per yearGerman health insurance threshold 2026 — statutory cover or free to go private?
Salary & payrollSocial contributionsCheck under SGB V s. 6 whether your regular annual pay exceeds the annual earnings threshold — EUR 77,400 in 2026, EUR 69,750 for those privately insured since 2002 — and from when you are exempt.Free, no accounttax year 2026IndividualCompany directorFinance directorIn shortYou are exempt once your regular annual pay EXCEEDS the threshold. If you are already compulsorily insured, the exemption starts only when the calendar year ends — and only if your pay also exceeds the following year's threshold. A new job paid above the threshold is exempt from day one.What you getApplicable 2026 annual earnings threshold · Exempt from compulsory health insurance · Amount above the threshold · Gap to the thresholdGerman duty-free allowances for travellers — what can you bring in?
TaxVATCheck under Germany's travellers' allowances regulation (EF-VO) whether goods brought from outside the EU stay free of import charges: value limit by mode of travel and age, tobacco and alcohol by quantity.Free, no accounttax year 2026IndividualStudentIn shortFrom non-EU countries, goods up to EUR 300 stay free of import charges, EUR 430 for air and sea passengers, EUR 175 under 15. On top come 200 cigarettes, 1 litre of spirits or 2 litres up to 22% vol., 4 litres of wine and 16 litres of beer — tobacco and alcohol only from age 17.What you getValue of goods above the allowance (minimum) · Value limit applied · Share of the tobacco allowance used · Share of the allowance for spirits and drinks up to 22% vol. usedGerman allowance for truck drivers sleeping in the cab — EUR 9 a day
TaxPersonal income taxWork out the flat-rate allowance under EStG s. 9(1) sentence 3 no. 5b for drivers who spend the night in their truck's cab, and compare it with actual costs.Free, no accounttax year 2026IndividualCompany directorIn shortA driver who sleeps in the employer's vehicle may claim EUR 9 instead of actual costs for each calendar day that qualifies for a meal allowance for 24 hours away or for the day of departure or return — on one basis for the whole year.What you getDeductible amount for the year · Qualifying calendar days · Flat-rate allowance · Actual costsOccupational pension adjustment in Germany — the minimum increase under BetrAVG s. 16
Salary & payrollPay and remunerationWork out the minimum increase due on a German company pension at the adjustment review: in line with consumer prices, with net pay, or under a commitment of one per cent a year.Free, no accounttax year 2026Company directorFinance directorIndividualIn shortThe employer reviews an adjustment every three years. The duty is deemed met if the pension rises at least as much as the consumer price index or the net pay of comparable employees. An employer who commits to at least one per cent a year need not review at all — but only for pensions based on promises given after 31 December 1998 (BetrAVG s. 30c(1)).What you getMonthly pension at which the adjustment duty is deemed met · Rise in the consumer price index · Pension in line with the index · Rise in net payGerman vehicle tax on electric cars — exempt until when, and what then?
TaxLocal taxesFind the day your electric vehicle's exemption from German vehicle tax ends under KraftStG s. 3d, and the annual weight-based tax that follows — cut by half for electric vehicles.Free, no accounttax year 2026IndividualCompany directorIn shortElectric vehicles first registered between 18 May 2011 and 31 December 2030 are exempt for ten years, but never beyond 31 December 2035. After that they pay the weight-based tax of KraftStG s. 9(1) no. 3, reduced by 50 per cent.What you getAnnual tax once the exemption has ended · Ten-year exemption under s. 3d applies · Exempt until — day · Exempt until — monthGerman parental-allowance partnership bonus — ElterngeldPlus for parallel part-time
Salary & payrollPay and remunerationWork out the partnership bonus under BEEG s. 4b: two to four extra months of ElterngeldPlus for each parent when both work 24 to 32 hours a week at the same time.Free, no accounttax year 2026IndividualIn shortIf both parents work between 24 and 32 hours a week at the same time, each gets two to four extra months of ElterngeldPlus. It is based on the loss of income, but capped at half the basic allowance they would get with no income.What you getTotal partnership bonus · Basic allowance from the income loss · Basic allowance with no income · ElterngeldPlus capEarning on German citizen's income (Bürgergeld) — allowances under SGB II s. 11b
Salary & payrollPay and remunerationWork out how much of your earnings you keep while receiving Bürgergeld: a basic EUR 100 allowance plus an earnings allowance of 20, 30 and 10 percent across three bands.Free, no accounttax year 2026IndividualStudentIn shortThe first EUR 100 is exempt. You keep 20 percent of the part between EUR 100 and 520, 30 percent between EUR 520 and 1,000, and 10 percent between EUR 1,000 and 1,200 — up to EUR 1,500 with a minor child. The rest reduces your Bürgergeld.What you getEarnings you keep · Basic allowance · Allowance on EUR 100 to 520 · Allowance on EUR 520 to 1,000German additional leave for severely disabled employees — SGB IX s. 208
Salary & payrollPay and remunerationWork out the statutory additional leave for severely disabled employees: five working days on a five-day week, adjusted to your working pattern, and cut to twelfths when recognition starts during the year.Free, no accounttax year 2026IndividualCompany directorFinance directorIn shortSeverely disabled employees get an extra working week of leave: five days on a five-day week, four on four, six on six. If the status did not cover the whole year, they get one twelfth per full month.What you getAdditional leave · Additional leave for a full year · Full months counted · Entitlement before roundingGerman payment in lieu of untaken leave — when employment ends
Salary & payrollPay and remunerationWork out the payment for untaken statutory leave under BUrlG s. 7(4): pro-rata leave under s. 5, less days already taken, valued at the holiday pay of s. 11.Free, no accounttax year 2026IndividualCompany directorFinance directorIn shortLeave that can no longer be taken because employment has ended must be paid out. It is cut to twelfths only if you leave within the first six months or in the first half of the year — leave in the second half after six months and the full annual leave stays due.What you getPayment in lieu of leave · Leave due in the year of leaving · Already taken · Untaken leave to be paidGerman inheritance tax relief for business assets in classes II and III (§ 19a)
TaxInheritance and giftsWork out the relief under § 19a of the Inheritance Tax Act when a class II or III heir or donee receives business assets, farm and forestry assets or shares in a corporation.Free, no accounttax year 2026Company directorIndividualChartered accountantIn shortFor the share attributable to the favoured assets, the tax of the recipient's actual class is compared with the class I tax, and the whole difference is deducted as relief. On the favoured assets, a nephew therefore pays tax at the class I rates, computed on his own taxable acquisition (after his own allowance).What you getInheritance tax after the relief · Tax at the actual class · Tax at class I · Tax attributable to favoured assets (actual class)German investment losses — share losses, derivatives and carry-forward
TaxInvestment incomeOffset investment losses under § 20 (6) of the Income Tax Act: share losses only against share gains, other losses against any investment income, prior-year carry-forwards — and see what remains taxable.Free, no accounttax year 2026IndividualIn shortInvestment losses offset investment income only, never salary or rent. Losses on selling shares reduce only gains on selling shares. The former EUR 20,000 caps on derivatives and bad-debt losses no longer apply in any open case.What you getTaxable investment income · Share gains after offsetting · Other income after offsetting · Investment income after offsettingGerman investment income: flat tax or personal rate? (Günstigerprüfung)
TaxInvestment incomeCompare the 25 per cent flat tax with ordinary income tax on your investment income under § 32d (6) of the Income Tax Act — solidarity surcharge included on both sides.Free, no accounttax year 2026IndividualStudentIn shortOn application, investment income net of the saver's allowance is added to your other income and taxed at the ordinary rates, provided this lowers income tax including surcharges. That only pays while your marginal rate stays below 25 per cent.What you getSaving from the application · Investment income after the saver's allowance · Ordinary income tax on the other income · Flat tax (25 per cent)German income splitting — what does joint assessment save?
TaxPersonal income taxCompare two individual assessments with joint assessment under the splitting method of § 32a (5) of the Income Tax Act — income tax and solidarity surcharge.Free, no accounttax year 2026IndividualCompany directorIn shortUnder splitting, spouses pay twice the tax due on half their combined income. The saving comes only from the gap between their incomes: it is nil when both earn the same and largest for a single-earner couple.What you getIncome tax saving from splitting · Income tax, spouse 1 (individual assessment) · Income tax, spouse 2 (individual assessment) · Income tax under both individual assessmentsRest breaks — how long must the break be?
Salary & payrollPay and remunerationCheck the minimum rest break under s. 4 of the German Working Time Act and, for young workers, s. 11 of the Youth Employment Protection Act: 30, 45 or 60 minutes, split into blocks of at least 15 minutes, and the longest stretch allowed without a break.Free, no accounttax year 2026Company directorIndividualStudentIn shortAdults need at least 30 minutes' break when working more than six hours and 45 minutes beyond nine hours, and may not work more than six hours in a row without one. Young workers need 30 minutes beyond four and a half hours and 60 minutes beyond six. Only interruptions of at least 15 minutes count.What you getMinimum break (minutes) · Break that counts (minutes) · Break minutes missing · Shortest block that counts as a break (minutes)Other insurance premiums — how much can you deduct?
TaxPersonal income taxWork out the special-expense deduction for health, long-term care and other insurance premiums under s. 10(1) nos. 3 and 3a and s. 10(4) of the German Income Tax Act: the EUR 1,900 or 2,800 cap, the sick-pay reduction and full relief for basic cover.Free, no accounttax year 2026IndividualCompany directorChartered accountantIn shortBasic health and long-term care cover and other insurance premiums are deductible together up to EUR 2,800, or EUR 1,900 where an employer subsidy or contribution-free cover exists. If basic cover alone exceeds that cap, it is deducted in full — and the other premiums then count for nothing.What you getDeductible other insurance premiums · Cap · Sick-pay reduction · Basic cover (no. 3)Official benefit-in-kind values for meals and accommodation
Salary & payrollPay and remunerationWork out the official value of meals and accommodation provided to employees under s. 2 of the German Social Insurance Remuneration Ordinance (SvEV): monthly and daily values, reductions for shared housing, trainees and multiple occupancy, and credit for what the employee pays.Free, no accounttax year 2026Company directorFinance directorChartered accountantIn shortFull board counts as EUR 345 a month (breakfast 71, lunch and dinner 137 each) and accommodation as EUR 285 — less 15 % for shared housing or living in the employer's household, 15 % for minors and trainees, and 40 to 60 % where several employees share. Whatever the employee pays is deducted.What you getBenefit in kind added to earnings · Value of meals · Value of accommodation · Reduction on accommodationHoliday allowance — can it be taxed at the flat 25 % rate?
Salary & payrollPay and remunerationCheck whether a holiday allowance (Erholungsbeihilfe) qualifies for flat-rate wage tax under s. 40(2) sentence 1 no. 3 of the German Income Tax Act: the annual limit for employee, spouse and children, the flat tax and the exemption from social security.Free, no accounttax year 2026Company directorFinance directorChartered accountantIn shortUp to EUR 156 for the employee, EUR 104 for the spouse and EUR 52 per child in a calendar year, the employer may tax the allowance at a flat 25 % — provided it makes sure the money is spent on recreation. One euro too many and the whole allowance is taxed at the employee's own rate.What you getFlat-rate wage tax (borne by the employer) · Family's annual limit · Holiday allowances in the calendar year · Allowance taxed at the flat rateGerman artists' social levy — 4.9% on fees paid to freelancers
BusinessSocial contributionsWork out the 2026 Künstlersozialabgabe under the KSVG: who must pay, the EUR 1,000 threshold for own advertising and commercial use, the exemption for no more than three events, and the 4.9% levy rate.Free, no accounttax year 2026Company directorFinance directorChartered accountantIn shortIn 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.What you getArtists' social levy for the year · Levy-free event fees · Levy base · De minimis thresholdGerman acquisition threshold — is your EU purchase taxable in Germany?
TaxVATCheck under UStG s. 1a whether goods bought from another EU country count as an intra-Community acquisition taxable in Germany: the EUR 12,500 threshold for the previous and current year, opting out, and goods the threshold never covers.Free, no accounttax year 2026Company directorChartered accountantFinance directorIn shortThe acquisition threshold only protects certain buyers: businesses making exclusively exempt supplies with no input VAT recovery, farmers and foresters on the flat-rate scheme, and legal persons that are not in business. For them there is no intra-Community acquisition as long as their EU purchases neither exceeded EUR 12,500 last year nor are expected to exceed it this year. The threshold falls away if the buyer opts out (including by using its VAT ID) and never applies to new vehicles or excise goods.What you getIntra-Community acquisition taxable in Germany · Acquisition threshold · Threshold exceeded last year · Threshold expected to be exceeded this yearGerman accounts filing penalty — what does a late annual report cost?
BusinessSelf-employed statusFiling deadline under HGB s. 325 and the administrative fine (Ordnungsgeld) under HGB s. 335: a EUR 2,500 to 25,000 range, six weeks after the warning, and the mandatory cut to EUR 500, 1,000 or 2,500 when you file late.Free, no accounttax year 2026Company directorFinance directorChartered accountantIn shortA company's annual accounts must reach the company register no later than one year after the balance sheet date. After that, the Federal Office of Justice warns of a fine of EUR 2,500 to 25,000 and allows six weeks. File within those six weeks and no fine is imposed; file later but before the decision and the statute requires the fine to be reduced.What you getFine to be imposed · Filing deadline after the balance sheet date · Period after the warning (weeks) · Warned fine within the statutory rangeGerman housing benefit (Wohngeld) — rent allowance under the WoGG s. 19 formula
Real estatePay and remunerationWork out the German rent allowance under the Housing Benefit Act: the maximum rent by rent level and household size, the climate component, heating-cost relief and the formula 1.15 · (M − (a + b · M + c · Y) · Y).Free, no accounttax year 2026IndividualIn shortHousing benefit comes from the formula 1.15 · (M − (a + b · M + c · Y) · Y). M is your rent up to the maximum for your rent level plus the climate component, increased by the heating-cost relief; Y is the household's monthly total income; a, b and c depend on the number of household members. Below EUR 10 a month there is no entitlement.What you getMonthly housing benefit · Maximum rent allowed · Climate component · Heating-cost reliefGerman pension contributions for the self-employed — standard, half-rate or income-based
BusinessSocial contributionsWork out the monthly compulsory German state pension contribution for self-employed people who are compulsorily insured, under SGB VI s. 165: the reference amount, 50% in the start-up years, or your proven income uprated.Free, no accounttax year 2026Company directorChartered accountantIn shortWithout proof of income, the reference amount (Bezugsgröße) is treated as your earnings — EUR 3,955 a month in 2026, for a contribution of EUR 735.63. Until the end of the third calendar year after you started, half of it applies. If you prove your income with a tax assessment, you pay on that income — uprated, no lower than twelve times the marginal-employment threshold and no higher than the contribution ceiling.What you getProvisional average earnings for 2026 (SGB VI Annex 1) · Monthly pension contribution · 2026 reference amount per month · Start-up phase (1 = yes)German widow's or widower's pension — pension-type factor, first three months and income test
Salary & payrollPay and remunerationWork out the large or small German survivor's pension under SGB VI ss. 46, 67 and 97: the full pension for the three months after death, then 55% or 25%, less 40% of your own income above the allowance.Free, no accounttax year 2026IndividualIn shortFor the three months following the month of death the pension is paid with a factor of 1.0 and no income test. After that it is 55% (large) or 25% (small widow's pension) of the deceased's pension, and 40% of your own net income above 26.4 times the current pension value is deducted.What you getSurvivor's pension after the income test · Calendar months after the month of death · Pension-type factor · Current pension value in the month calculatedGerman state pension from pension points — the SGB VI s. 64 formula
Salary & payrollPay and remunerationWork out your monthly German state pension from your pension points (Entgeltpunkte): personal points times the pension-type factor times the current pension value — EUR 40.79 from July 2025, EUR 42.52 from July 2026.Free, no accounttax year 2026IndividualCompany directorIn shortThe monthly pension is the product of three factors: your personal pension points (points times the access factor), the pension-type factor (1.0 for old-age and full disability pensions, 0.5 for partial disability) and the current pension value.What you getGross monthly pension at the start date · Pension points · Access factor · Personal pension pointsGerman family care leave — interest-free loan and repayment
Salary & payrollPay and remunerationWork out the interest-free loan that comes with German family care leave (Familienpflegezeit) under ss. 2, 3 and 6 FPfZG: half the drop in standardised net pay, for up to 24 months, repaid within 48 months of the start.Free, no accounttax year 2026IndividualCompany directorFinance directorIn shortIf you cut your hours to no less than 15 a week to care for a close relative at home, you can get an interest-free loan of half your lost net pay for up to 24 months. It must be repaid within 48 months of the start of the leave.What you getMonthly loan instalment · Drop in standardised net pay · Maximum monthly instalment · Months supportedGerman maintenance advance in 2026 — minimum maintenance less full child benefit
Salary & payrollPay and remunerationWork out the German maintenance advance (Unterhaltsvorschuss) under ss. 1 and 2 UVG: the minimum maintenance for the child's age band, less the full child benefit for a first child, less maintenance received and half the child's own income.Free, no accounttax year 2026IndividualIn shortThe advance equals the minimum maintenance for the age band, reduced by the full child benefit for a first child. Up to the twelfth birthday there is no further condition; from twelve to eighteen it is paid only if the child is not on Bürgergeld or the caring parent earns at least EUR 600 a month.What you getMonthly maintenance advance · Minimum maintenance for the age band · Child benefit for a first child · Advance before deductionsGerman carer's support pay — up to ten days in an acute care situation
Salary & payrollPay and remunerationWork out German carer's support pay (Pflegeunterstützungsgeld) under SGB XI s. 44a(3): up to ten working days a year per relative needing care, paid at the child sick pay rate.Free, no accounttax year 2026IndividualCompany directorIn shortFor a short absence the relative's long-term care insurer pays up to ten working days a year — in total, for every employee who stays off for that same relative. The amount follows child sick pay: 90 per cent of lost net pay, 100 per cent after a one-off payment, subject to a cap.What you getTotal carer's support pay · Days still available · Days paid · Share of lost net payGerman child sick pay in 2026 — days and amount
Salary & payrollPay and remunerationWork out German child sick pay (Kinderkrankengeld) under SGB V s. 45: 15 working days per child in 2026 (30 for single parents), 90 or 100 per cent of lost net pay, capped at 70 per cent of the daily contribution ceiling.Free, no accounttax year 2026IndividualCompany directorIn shortFor calendar year 2026 each child gives 15 working days, 35 at most in total; single parents get 30 per child and 70 at most. The benefit is 90 per cent of lost net pay, or 100 per cent if you received a one-off payment in the previous twelve months.What you getTotal child sick pay · Days per child · Total days available · Days paidGerman accrued-gains equalisation free of inheritance tax — ErbStG s. 5
TaxInheritance and giftsWork out how much of a German accrued-gains equalisation claim escapes inheritance or gift tax: the notional claim on death, capped by reference to tax value, or the actual claim after divorce or on the matrimonial-property route, in full.Free, no accounttax year 2026IndividualChartered accountantIn shortUnder the default German matrimonial regime, the equalisation claim is not taxed. Where the surviving spouse inherits, the claim is worked out notionally and capped at the amount matching the tax value of the deceased's final assets; where the gain is actually equalised — after divorce, a marriage contract or disclaiming the inheritance — the claim is left out of the taxable transfer altogether.What you getAmount not treated as a taxable transfer · Accrued gain, spouse A · Accrued gain, spouse B · B's equalisation claimGerman inheritance tax pension allowance — ErbStG s. 17 for spouses and children
TaxInheritance and giftsWork out the special pension allowance: EUR 256,000 for a surviving spouse, EUR 52,000 down to EUR 10,300 for children depending on age — each reduced by the capitalised value of survivors' pensions that are not subject to inheritance tax.Free, no accounttax year 2026IndividualChartered accountantIn shortThe pension allowance comes on top of the personal allowance: EUR 256,000 for a surviving spouse or civil partner, and for children up to EUR 52,000 depending on age, until they turn 27. It is reduced by the capitalised value of survivors' pensions, such as widow's or orphan's pensions, that are exempt from inheritance tax.What you getPension allowance after reduction · Statutory pension allowance · Capitalised value of pensions · Reduced pension allowanceGerman family home exemption — inheritance and gift tax, ErbStG s. 13(1) nos. 4a to 4c
TaxInheritance and giftsWork out how much of a family home passes free of German inheritance or gift tax: a lifetime gift between spouses with no limit, inheritance by the spouse subject to ten years of owner-occupation, inheritance by children additionally capped at 200 square metres of living space.Free, no accounttax year 2026IndividualChartered accountantIn shortBetween spouses the family home is exempt without limit — as a gift with no holding period, on death subject to ten years of owner-occupation. Children who move in also inherit it tax-free, but only to the extent the living space does not exceed 200 square metres.What you getExempt value · Value of the family home · Exempt share · Value remaining taxableGerman business property relief — standard or optional relief under ErbStG ss. 13a and 13b
TaxInheritance and giftsWork out how much of an inherited or gifted German business stays tax-free: 85 or 100 percent relief on qualifying assets, the tapering EUR 150,000 deduction, the payroll test and the administrative-assets test.Free, no accounttax year 2026Company directorChartered accountantIn shortRelief does not apply to the business value as a whole, only to its qualifying part — the value less harmful administrative assets. Of that, 85 percent is exempt under standard relief, or 100 percent under the irrevocable optional relief, provided payroll is maintained for five or seven years respectively.What you getValue remaining taxable · Fair market value · Administrative assets covered by the allowance · Qualifying assetsGerman real estate transfer tax on share deals
Real estateLocal taxesWhether acquiring shares in a property-holding company triggers real estate transfer tax (GrEStG s. 1(2a), (2b) and (3)), and how much it is on the assessed property value.Free, no accounttax year 2026Company directorChartered accountantIn shortA share deal becomes taxable when at least 90 percent of the shares pass to new shareholders within ten years — for partnerships and corporations alike — or when at least 90 percent come together in one hand. The tax base is then the assessed property value, not the price paid for the shares.What you getReal estate transfer tax · Taxable event (1 = yes, 0 = no) · Threshold for a change of shareholders · Look-back period (years)German insolvency pay levy (U3): rate and contribution base
Salary & payrollSocial contributionsThe employer's monthly insolvency pay levy under SGB III ss. 358 to 360: 0.15 percent of pay subject to pension insurance, up to the contribution ceiling, unless a regulation sets another rate for the year.Free, no accounttax year 2026Company directorFinance directorChartered accountantIn shortThe employer alone pays 0.15 percent a month of the pay on which pension contributions are assessed — so never above the pension contribution ceiling. Public employers that cannot become insolvent and private households are exempt.What you getInsolvency pay levy for the month · Pay · Contribution base (up to the pension ceiling) · Levy rate appliedGerman input VAT on mixed-use assets: business allocation
TaxVATWhether input VAT on an asset used partly for private purposes can be recovered, and how much: the 10 percent threshold of UStG s. 15(1) sentence 2, apportionment for real estate under s. 15(1b), and private use under s. 3(9a).Free, no accounttax year 2026Company directorChartered accountantIn shortBelow 10 percent business use there is no input VAT deduction. Above it, VAT on a movable asset is recovered in full and the private use is taxed as a deemed supply; for real estate only the business share is deductible.What you getDeductible input VAT · Input VAT on the invoice · Minimum business-use share · Business use (allocation possible: 1 = yes, 0 = no)German UG statutory reserve: how much to set aside
BusinessSelf-employed statusHow much a UG (haftungsbeschränkt) must put into its statutory reserve under GmbHG s. 5a(3), what is left to distribute, and when the reserve is enough to lift share capital to EUR 25,000.Free, no accounttax year 2026Company directorChartered accountantIn shortA quarter of the annual profit, after deducting last year's loss carried forward, goes into the statutory reserve. It cannot be distributed and may only fund a capitalisation of reserves or absorb losses — until share capital reaches EUR 25,000.What you getMandatory transfer to the statutory reserve · Minimum share capital of a GmbH · Profit after loss carried forward · Statutory reserve after the transferGerman right of withdrawal — last day to cancel
BusinessSelf-employed statusWork out the last day to withdraw from a distance or off-premises contract under German law: 14 days from receipt of the goods or conclusion of the contract (BGB ss. 355, 356), up to twelve months and 14 days without proper notice — with weekend roll-over under BGB s. 193.Free, no accounttax year 2026Company directorIndividualIn shortThe withdrawal period is 14 days. For goods it starts when they are received (for part deliveries, the last one), for services when the contract is concluded — but never before proper notice of the right of withdrawal. Without notice, the right expires at the latest twelve months and 14 days after that point.What you getDays until the period ends · Last day to withdraw — day · Last day to withdraw — month · Last day to withdraw — yearGerman statutory warranty — how long are you liable for defects?
BusinessSelf-employed statusWork out when statutory liability for defects ends on a sale (BGB s. 438) or a contract for work (BGB s. 634a): two years, five for buildings, 30 for third-party rights in rem — with the one-year reversed burden of proof on consumer sales (BGB s. 477).Free, no accounttax year 2026Company directorFinance directorIndividualIn shortClaims for defects are usually time-barred two years after the goods are delivered or the work is accepted, and after five years for a building or building materials. On a sale to a consumer, a defect that shows up in the first year is presumed to have existed from the start.What you getWarranty period · Defect claims time-barred at the end of — day · Defect claims time-barred at the end of — month · Defect claims time-barred at the end of — yearGerman payment default — from when is your customer in default?
BusinessSelf-employed statusFind out under BGB s. 286 on which day a debtor is in default without a reminder: 30 days after the due date and receipt of the invoice, or the day after a calendar date — with weekend roll-over under BGB s. 193.Free, no accounttax year 2026Company directorFinance directorIn shortA debtor who does not pay an invoice within 30 days of it falling due and being received is in default by then at the latest — a consumer only if the invoice specifically warned of this. If the payment date is fixed by the calendar, default arises the day after it without any reminder.What you getDefault without a reminder · In default from — day · In default from — month · In default from — yearGerman limitation period — when does your claim become time-barred?
BusinessSelf-employed statusFind out when a claim becomes time-barred under BGB ss. 195 and 199: three years from the end of the year, ten years at most from when it arose — and 30 years for a final judgment or enforceable title (BGB s. 197).Free, no accounttax year 2026Company directorFinance directorIn shortThe standard limitation period is three years and starts at the end of the year in which the claim arose and you knew the debtor and the facts. Regardless of knowledge, the claim is barred ten years after it arose at the latest; a claim established by final judgment only after 30 years.What you getLimitation period that applies · Time-barred at the end of — day · Time-barred at the end of — month · Time-barred at the end of — yearGerman minimum child maintenance — with child benefit offset
Salary & payrollPay and remunerationWork out minimum maintenance for a minor child under BGB s. 1612a and the Minimum Maintenance Ordinance for 2026, by age band, a percentage of it, and the amount payable after offsetting child benefit (BGB s. 1612b).Free, no accounttax year 2026IndividualIn shortIn 2026 minimum maintenance is EUR 486 a month until the sixth birthday, EUR 558 until the twelfth and EUR 653 thereafter. Where the other parent looks after the child, half of the child benefit reduces the amount payable.What you getMonthly amount payable · Age band · Minimum maintenance for the age band · Percentage appliedGerman disability pension — additional earnings limit
Salary & payrollPay and remunerationWork out the additional earnings limit under SGB VI s. 96a for full and partial reduced-earning-capacity pensions — and how far earning above it reduces the monthly pension.Free, no accounttax year 2026IndividualIn shortFor full reduced earning capacity the limit is three eighths of 14 times the monthly reference amount; for partial reduced earning capacity it is 9.72 times per earnings point, but never below six eighths. One twelfth of the excess is deducted from the pension at 40%.What you getMonthly pension paid · Additional earnings limit for the calendar year · Annual amount above the limit · Rate applied to the excessGerman family health cover — income and age limits
Salary & payrollSocial contributionsCheck whether a spouse, civil partner or child stays covered free of charge under family insurance: total income up to one seventh of the monthly reference amount, or up to the marginal-employment limit for a minijob (SGB V s. 10).Free, no accounttax year 2026IndividualStudentIn shortA family member stays covered while their regular total income does not exceed one seventh of the monthly reference amount; for a minijob the marginal-employment limit applies instead. Children are also covered only up to 18, up to 23 if not working, and up to 25 while in education or training.What you getMonthly income limit that applies · Monthly reference amount (SVBezGrV 2026) · One seventh of the monthly reference amount · Headroom below the limitGerman co-payment cap — 2% or 1% of household income
Salary & payrollSocial contributionsWork out your personal cap on statutory health co-payments under SGB V s. 62: 2% of the household's annual gross income, 1% for the chronically ill — after the allowances for relatives and children.Free, no accounttax year 2026IndividualIn shortIn any calendar year you pay co-payments only up to the cap: 2% of the household's gross income for living costs, 1% for the chronically ill. Income is first reduced by allowances for relatives and children.What you getYour co-payment cap for the calendar year · Allowance for relatives · Allowance for children · Relevant gross incomeGerman heating-cost allocation — your share under the Heating Costs Ordinance
Real estateInvestment incomeWork out your share of heating and hot-water costs under ss. 7 and 8 HeizkostenV: 50 to 70 per cent by metered use, the rest by floor area — and the 15 per cent reduction right under s. 12.Free, no accounttax year 2026IndividualCompany directorIn shortAt least 50 and at most 70 per cent of heating and hot-water costs are shared by metered use, the rest by living space. In certain older oil- or gas-heated buildings 70 per cent is mandatory. If the bill is not based on use, the occupant may cut their share by 15 per cent.What you getYour share of heating and hot-water costs · Share of heating by use applied · Share of hot water by use applied · Heating by useGerman residential lease notice — end date under BGB s. 573c
Real estateInvestment incomeWork out when a German residential tenancy ends under BGB s. 573c: notice received by the third working day, end of the month after next, and for the landlord three months more after five and after eight years.Free, no accounttax year 2026IndividualCompany directorIn shortIf notice is received by the third working day of a month, the tenancy ends at the close of the month after next. For the landlord the period grows by three months after five and again after eight years since the flat was handed over — for the tenant, never.What you getCalendar months until the tenancy ends (including the month of receipt) · Tenancy ends — day · Tenancy ends — month · Tenancy ends — yearGerman living space — measured under the Living Space Ordinance
Real estateInvestment incomeWork out living space under ss. 2 to 4 WoFlV: in full from two metres of clear height, half between one and two metres, balconies and terraces normally one quarter.Free, no accounttax year 2026IndividualCompany directorIn shortFloor area with at least two metres of clear height counts in full, between one and two metres by half, below that not at all. Unheatable conservatories count by half; balconies and terraces normally by a quarter, at most by half.What you getLiving space (sq m) · Counted in full (sq m) · Counted by half (sq m) · Under 1 m: counted (sq m)German CO2 cost split — the ten-step model between tenant and landlord
Real estateInvestment incomeWork out under the CO2KostAufG how much of the carbon cost of heating the landlord bears: ten steps by kilograms of CO2 per square metre and year, from 0 to 95 per cent.Free, no accounttax year 2026IndividualCompany directorIn shortWhat counts is the CO2 emitted per square metre of living space per year, rounded to one decimal place. Below 12 kg the tenant bears it all; from 52 kg the landlord bears 95 per cent. Non-residential buildings split it half and half.What you getLandlord's CO2 costs · CO2 per sq m per year (kg, rounded) · Step in the table (1 to 10) · Landlord's shareGerman commercial register fees — HRegGebV fee schedule
BusinessSelf-employed statusWork out the court fees for an entry in the German commercial register: first registration of a sole trader, a partnership, a GmbH or an AG, later entries and Prokura registrations — including the fee for making the data available online.Free, no accounttax year 2026Company directorFinance directorChartered accountantIn shortThe register court charges fixed amounts from the HRegGebV fee schedule, not a percentage of the company's value. Registering a new GmbH costs EUR 225, or EUR 360 with a contribution in kind. Every registration fee carries an extra third for making the data available for retrieval.What you getTotal register fees · Registration fee · Prokura fees · Data made available for retrieval (1/3)German tax adviser fee for an income tax return (StBVV)
TaxPersonal income taxWork out the statutory fee a German tax adviser may charge for preparing your income tax return under StBVV s. 24: the full fee from Table A for the sum of your positive income, and the rate of 1/10 to 6/10 applied to it.Free, no accounttax year 2026IndividualCompany directorChartered accountantIn shortFor an income tax return, the adviser receives 1/10 to 6/10 of the full fee in Table A. The value is the sum of positive income, at least EUR 8,000. With EUR 50,000 of income the full fee is EUR 1,304, so the fee lies between EUR 130.40 and EUR 782.40.What you getTax adviser's fee · Value applied · Full fee (10/10), Table A · Rate in tenthsGerman court fees (GKG) — value-based fee under s. 34
BusinessSelf-employed statusWork out the court fee for a German civil case from the amount in dispute: the single fee on the scale of GKG s. 34, times the rate in the schedule of costs — 3.0 for a first-instance action, 1.0 after a settlement or withdrawal, 0.5 for a payment order.Free, no accounttax year 2026Company directorFinance directorIndividualIn shortUp to EUR 500 in dispute, the single court fee is EUR 40; above that it rises by a fixed amount for each started step of value. An action before a local or regional court costs three times that fee (no. 1210 of the GKG schedule), so EUR 849 for a EUR 10,000 claim.What you getCourt fee · Amount in dispute applied · Single fee (1.0) · Fee rateNotary and land registry fees for a property purchase in Germany (GNotKG)
Real estateInheritance and giftsWork out the statutory notary and land registry fees on a German property purchase from the price: notarisation, completion, supervision of payment, registration of the buyer, the priority notice and, if you finance, the land charge — all on Table B of GNotKG s. 34.Free, no accounttax year 2026IndividualCompany directorIn shortThe notary and the land registry both charge on Table B of the GNotKG, each fee being a multiple of the single fee: 2.0 to notarise the contract, 0.5 each for completion and payment supervision, 1.0 to register the new owner and 0.5 for the priority notice. VAT is added to the notary's fees only.What you getTotal notary and land registry fees · Value (purchase price) · Single fee (1.0), Table B · Notarising the contract (2.0)German trade tax deductions — GewStG s. 9
TaxLocal taxesWork out the deductions under GewStG s. 9: land tax, profit shares from partnerships, dividends from holdings of at least 15 percent, foreign permanent establishments, and donations up to 20 percent of profit or 4 per mille of turnover and wages.Free, no accounttax year 2026Company directorFinance directorChartered accountantIn shortSince the 2025 assessment period, the deduction for business-owned real estate is the land tax actually booked as an expense — no longer 1.2 percent of the assessed value. Dividends from holdings of at least 15 percent at the start of the period are deducted to the extent they are included in profit, less directly related expenses. Donations reduce trade income up to 20 percent of profit or 4 per mille of turnover and wages.What you getTotal deductions · Deduction for real estate (no. 1) · Profit shares from partnerships (no. 2) · Dividends from German holdings (no. 2a)German electric vehicle depreciation — 75 percent in year one
BusinessCorporate income taxWork out the accelerated write-off for electric vehicles under EStG s. 7(2a): 75, 10, 5, 5, 3 and 2 percent of cost for vehicles bought between July 2025 and December 2027 — with no monthly pro-rating.Free, no accounttax year 2026Company directorFinance directorChartered accountantIn shortAn electric vehicle held as a fixed asset and bought after 30 June 2025 and before 1 January 2028 can be written down by 75 percent of its cost in the year of purchase, then by 10, 5, 5, 3 and 2 percent. There is no pro-rating: a car bought in December still takes the full 75 percent. If a special write-off has been claimed on the vehicle, this schedule is not available.What you getDepreciation in the year of purchase · Year of purchase · First following year · Second following yearGerman special depreciation for small businesses (s. 7g) — up to 40 percent
BusinessCorporate income taxWork out the special depreciation for small and medium-sized businesses under EStG s. 7g(5) and (6): up to 40 percent of cost in total, on top of ordinary depreciation, spread over five years.Free, no accounttax year 2026Company directorFinance directorChartered accountantIn shortOn top of ordinary depreciation, up to 40 percent in total of the cost of a movable fixed asset can be deducted in the year of purchase and the four following years — provided profit in the year before the purchase does not exceed the EUR 200,000 limit and the asset is used almost exclusively for the business. The 40 percent applies to assets bought after 31 December 2023.What you getSpecial depreciation still available · Cost of acquisition or production · Reduction taken into account · Depreciation basisGerman building depreciation — 2, 2.5 or 3 percent, or 5 percent declining
Real estatePersonal income taxWork out depreciation on a building under EStG s. 7(4) and (5a): the rate depends on the type of building and the year it was completed, not on its useful life. First-year amount pro-rated by month.Free, no accounttax year 2026Company directorIndividualChartered accountantIn shortThe straight-line rate follows the completion date, not the purchase date: 3 percent for business buildings not used as housing and for buildings completed after 31 December 2022, 2 percent for completions from 1925 to 2022, 2.5 percent before that. New residential buildings on which construction started between October 2023 and September 2029 may instead be written down at 5 percent of the remaining book value.What you getDepreciation in the first year · Depreciation rate applied · Depreciation for a full year · Months counted in the first yearGerman wage garnishment limits — attachable earnings from 1 July 2026
Salary & payrollPay and remunerationWork out, under ZPO s. 850c and the 2026 notice on exemption limits, how much of your monthly net pay a creditor can attach: EUR 1,587.40 protected, raised for each dependant, with the income rounded down to EUR 10.Free, no accounttax year 2026Company directorFinance directorIndividualChartered accountantIn shortSince 1 July 2026, EUR 1,587.40 a month cannot be attached, EUR 2,184.82 with one dependant. Of the excess, three tenths stay protected, plus two tenths for the first dependant and one tenth for each further one up to the fifth; everything above EUR 4,866.30 can be attached.What you getAttachable amount per month · Protected base amount including increases · Dependants taken into account · Income rounded down to EUR 10 (up to the ceiling)German works council size — members and full-time release under the BetrVG
BusinessPay and remunerationFind out whether your establishment can elect a works council, how many members it has under BetrVG s. 9 and how many must at least be released from their jobs under s. 38.Free, no accounttax year 2026Company directorFinance directorChartered accountantIn shortA works council is elected once there are five permanent employees entitled to vote, three of them eligible to stand: one person up to 20 voters, three members up to 50, then according to the total headcount, up to 35 members at 9,000. From 200 employees at least one member is released full time.What you getWorks council members · Members under the s. 9 table · Minimum members released full time (s. 38)German employer social security contributions — what a gross salary really costs
Salary & payrollSocial contributionsWork out the employer's share of German health, pension, unemployment and long-term care contributions on a monthly gross salary: half rates, the Saxony rule of SGB XI s. 58(3) and the contribution ceilings.Free, no accounttax year 2026Company directorFinance directorChartered accountantIn shortThe employer bears half of each contribution: 9.3 percent pension, 1.3 percent unemployment, 1.8 percent long-term care and half of the health insurance rate including the fund's supplement. It does not bear the childless surcharge; where the place of work is in Saxony it pays 1.3 instead of 1.8 percent for care.What you getEmployer social security contributions per month · Health insurance · Pension insurance · Unemployment insuranceGerman levy for unfilled disability quota places — quota and monthly amounts
BusinessSocial contributionsWork out the equalisation levy under SGB IX s. 160: compulsory places from 20 jobs, the 5 percent quota, monthly amounts from EUR 155 to EUR 815 per unfilled place, and the small-employer rules.Free, no accounttax year 2026Company directorFinance directorChartered accountantIn shortFrom 20 jobs, 5 percent must be held by severely disabled people — one place below 40 jobs, two below 60. Each unfilled compulsory place costs EUR 155, 275, 405 or 815 a month, depending on the employment rate actually reached.What you getLevy for the year · Compulsory places per month · Average employment rate for the year · Unfilled compulsory places, annual averageDividend or director's salary? — German GmbH tax comparison
BusinessPay and remunerationFor a shareholder-director of a German GmbH, compare what is left of a profit after tax: paid out as a dividend after trade tax, corporation tax, solidarity surcharge and flat capital-income tax — or paid as salary after income tax at the marginal rate.Free, no accounttax year 2027Company directorFinance directorChartered accountantIn shortA distributed profit first bears the company's taxes (trade tax, corporation tax and solidarity surcharge — trade tax is not deductible) and then the flat tax on capital income. A salary is a business expense for the GmbH and is taxed only in the director's hands, at their marginal rate. Which route wins depends on the marginal rate and on the municipal multiplier.What you getHigher net amount · GmbH trade tax · Corporation tax · Solidarity surcharge on corporation taxGerman lawyer fees (RVG) — value-based fee under s. 13
BusinessSelf-employed statusWork out the statutory German lawyer's fee from the value in dispute: the full fee (1.0) on the scale of RVG s. 13, and the multiple that applies to your matter, such as 1.3 for an out-of-court business fee.Free, no accounttax year 2026Company directorFinance directorIndividualIn shortUp to EUR 500 in value, the full fee is EUR 51.50. Above that, it rises by a fixed amount for each started step of value, and the amount per step grows with the value. The fee actually charged is that full fee times the rate in the fee schedule, and never less than EUR 15.What you getFee · Value applied · Full fee (1.0) · Fee rateGerman EC Sales List — monthly, quarterly or yearly?
TaxVATFind out under UStG s. 18a how often you must file the EC Sales List (Zusammenfassende Meldung) with the Federal Central Tax Office, and by when: the EUR 50,000 quarterly threshold, the rules for services and the annual option.Free, no accounttax year 2026Company directorFinance directorChartered accountantIn shortThe default is monthly, by the 25th day after the month ends. You may file quarterly as long as your intra-EU supplies of goods exceed EUR 50,000 neither in the current quarter nor in any of the four previous quarters. Cross-border B2B services are reported quarterly.What you getReporting period in months · Length of the reporting period · Quarterly threshold · Reporting period ends in monthGerman advance lump sum (Vorabpauschale) on accumulating funds and ETFs
TaxInvestment incomeWork out the advance lump sum under InvStG s. 18: base return at 70 percent of the base rate, capped by the year's gain, reduced by distributions and by twelfths in the year of purchase — then the taxable share after partial exemption.Free, no accounttax year 2026IndividualCompany directorFinance directorChartered accountantIn shortThe advance lump sum is the amount by which a fund's distributions for the year fall short of the base return. The base return is the start-of-year value times 70 percent of the base rate, but never more than the year's gain plus distributions. A losing year produces no lump sum.What you getAdvance lump sum · Base return before cap · Gain plus distributions · Base returnGerman unemployment benefit blocking period — length and lost days
Salary & payrollPay and remunerationWork out the length of a blocking period (Sperrzeit) under SGB III s. 159 — after resigning, turning down a job, insufficient job-search efforts or a missed appointment — and how many days it removes from the benefit entitlement under s. 148.Free, no accounttax year 2026IndividualCompany directorIn shortGiving up a job triggers a twelve-week blocking period, cut to three or six weeks in the cases the statute lists. It does not merely postpone benefit, it shortens the entitlement — by at least a quarter after a twelve-week period.What you getLength of the blocking period · Blocking period in days · A quarter of the entitlement (minimum reduction) · Days already received (s. 148(1) no. 1)German equalisation of accrued gains — half the surplus
TaxInheritance and giftsWork out the equalisation claim between German spouses under BGB ss. 1373 to 1378 from each spouse's initial and final assets — with inheritances and gifts, add-backs, and the cap at the assets actually held.Free, no accounttax year 2026IndividualCompany directorIn shortEach spouse's accrued gain is final assets minus initial assets, never below zero. The spouse with the larger gain owes the other half the difference — but no more than what they own, net of debts, when the property regime ends. On divorce, the date the divorce petition became pending replaces the end of the regime for both (BGB s. 1384).What you getEqualisation claim · Spouse A's accrued gain · Spouse B's accrued gain · Surplus of the larger gainSplitting an estate agent's fee on a German home purchase
Real estateInvestment incomeCheck how the agent's commission may be split under BGB ss. 656b to 656d when a consumer buys a flat or a detached house: equal shares where the agent acts for both sides, at most half passed on to the buyer otherwise.Free, no accountIndividualCompany directorIn shortThe statute does not cap the commission, it governs how it is split. Where both sides engage the agent, they pay the same. Where only the seller engaged the agent, no more than half may be passed on to the buyer — and the buyer need only pay once the seller has paid their share and proved it.What you getShare owed by the buyer · Maximum lawful buyer share · Share owed by the sellerGerman rent increase after modernisation — 8 per cent, capped per m²
Real estateInvestment incomeWork out the rent increase a German landlord may pass on after modernisation works (BGB ss. 559, 559a, 559c): 8 per cent of the chargeable costs a year, capped at EUR 3 per m² over six years (EUR 2 where the rent is below EUR 7 per m²).Free, no accounttax year 2026IndividualCompany directorIn shortThe landlord may raise the annual rent by 8 per cent of the costs spent on the flat, after removing the share that ordinary repairs would have cost and any subsidies. Over six years the monthly rent may not rise by more than EUR 3 per square metre, or EUR 2 where the rent before the increase was under EUR 7 per square metre.What you getPermitted rent increase per month · Costs after third-party funds · Repair share deducted · Chargeable costsGerman care allowance (Pflegegeld) — including the combined benefit
Salary & payrollSocial contributionsWork out the monthly care allowance under SGB XI s. 37 for care grades 2 to 5, and the reduced allowance when you also use in-kind care from a home care service under s. 36 (s. 38 SGB XI).Free, no accounttax year 2026IndividualCompany directorIn shortThe care allowance is EUR 347 a month for care grade 2, EUR 599 for grade 3, EUR 800 for grade 4 and EUR 990 for grade 5. If you also use in-kind care, the allowance is cut by the percentage of the in-kind ceiling you have used.What you getCare allowance paid per month · Full allowance for the care grade · Ceiling for in-kind care · In-kind care countedGerman care grade calculator — from assessment points to Pflegegrad
Salary & payrollSocial contributionsConvert the point totals of the six assessment modules under SGB XI s. 15 and Annex 2 into weighted points and find the care grade (Pflegegrad) from 1 to 5.Free, no accounttax year 2026IndividualCompany directorIn shortEach module total is placed in a points band under SGB XI Annex 2 and given weighted points; of modules 2 and 3, only the higher one counts. From 12.5 total points you reach care grade 1, from 27 grade 2, from 47.5 grade 3, from 70 grade 4 and from 90 grade 5.What you getCare grade (Pflegegrad) · Points band, module 1 · Points band, module 2 · Points band, module 3German Basisrente (Rürup) deduction — ceiling on pension contributions
TaxPersonal income taxWork out how much of your contributions to the state pension, a professional pension scheme and a Basisrente can be deducted as special expenses under EStG s. 10(3) — doubled for married couples, net of the employer's share and reduced for civil servants.Free, no accounttax year 2026IndividualCompany directorChartered accountantIn shortPension contributions are deductible up to the maximum contribution to the miners' pension insurance: for 2026, EUR 124,800 × 24.7 per cent = EUR 30,826 (rounded up), doubled for joint assessment. Since 2023 they count in full — less the tax-free employer's share.What you getDeductible as special expenses · Maximum contribution to the miners' pension insurance (rounded up) · Ceiling · Reduction under EStG s. 10(3) sentence 3German early retirement at 63 — earliest start and pension reduction
Salary & payrollPay and remunerationWork out, for the old-age pension for long-term insured people (SGB VI ss. 36 and 236), the earliest start date, the number of months drawn early and the reduction of 0.3 per cent a month (SGB VI s. 77) — and whether 45 years give a pension with no reduction.Free, no accounttax year 2026IndividualCompany directorIn shortWith a 35-year qualifying period the old-age pension can start early from age 63; each month before the pension age lowers the access factor by 0.003, so the pension by 0.3 per cent — at most 14.4 per cent over four years. With 45 years there is an unreduced pension from its own age (65 for those born from 1964), but it cannot be drawn early.What you getMonthly pension after reduction · Months drawn early · Reduction · Access factorGerman employer-paid public transport ticket: tax-free or 25 per cent flat rate
Salary & payrollPay and remunerationCompare, for an employer-paid public transport ticket or subsidy, the exemption under EStG s. 3 no. 15 with the 25 per cent flat-rate wage tax under s. 40(2) — including where the ticket is funded by salary sacrifice.Free, no accounttax year 2026Company directorFinance directorIndividualIn shortGiven on top of salary, the ticket is tax-free but reduces the employee's commuting allowance. Taxed at the 25 per cent flat rate, the commuting allowance stays intact — and the flat rate is available even under salary sacrifice.What you getFlat-rate wage tax · Flat rate · Tax-free under s. 3 no. 15 · Amount taxed at the flat rateGerman workplace health promotion: EUR 600 tax-free (EStG s. 3 no. 34)
Salary & payrollPay and remunerationCheck how much of an employer's health benefits stays free of tax and social security: up to EUR 600 per employee and calendar year, on top of salary and only for certified measures.Free, no accounttax year 2026Company directorFinance directorIndividualIn shortCertified health measures that the employer provides on top of the salary already owed are tax-free up to EUR 600 a calendar year. Only the excess becomes pay; salary sacrifice never qualifies.What you getTax-free amount · Benefits for the year · Annual cap · Taxable payGerman flat-rate tax on gifts and non-cash benefits (EStG s. 37b, 30 per cent)
Salary & payrollPay and remunerationWork out the flat-rate income tax a business can pay on behalf of the recipients of gifts and incentives — business contacts or its own staff: 30 per cent of the gross cost including VAT, with two EUR 10,000 limits.Free, no accounttax year 2026Company directorFinance directorChartered accountantIn shortThe giver may settle the recipient's tax at 30 per cent of the gross cost. Above EUR 10,000 per recipient and year only the excess is excluded; a single benefit above EUR 10,000, however, is excluded altogether.What you getTotal flat-rate income tax · Flat rate · Eligible cost per recipient · Ineligible cost per recipientGerman occupational pension: tax-free and contribution-free limits (8 and 4 per cent)
Salary & payrollPay and remunerationWork out how much of an occupational pension contribution stays free of income tax (EStG s. 3 no. 63) and of social security (SvEV s. 1) — including the mandatory 15 per cent employer top-up on salary sacrifice (BetrAVG s. 1a(1a)).Free, no accounttax year 2026Company directorFinance directorIndividualIn shortContributions are tax-free up to 8 per cent of the general pension insurance ceiling, but free of social security only up to 4 per cent. In 2026 that means EUR 8,112 and EUR 4,056 a year — in between, social security is due but no wage tax.What you getTax-free contribution · Mandatory employer top-up (15%) · Total contribution for the year · Tax-free ceiling (8%)Holiday for young workers in Germany — 30, 27 or 25 Werktage
Salary & payrollPay and remunerationWork out the minimum holiday of young workers under JArbSchG s. 19: age at the start of the calendar year decides, converted to your working days per week, plus the extra leave for underground mining.Free, no accounttax year 2026Company directorIndividualStudentIn shortYoung workers get at least 30 Werktage if they are not yet 16 at the start of the calendar year, 27 if not yet 17 and 25 if not yet 18. On a five-day week that is 25, 22.5 and 20.83 days of holiday.What you getHoliday days at this rhythm · Statutory minimum in Werktage · Extra leave for underground mining · Total WerktageGerman minimum apprentice pay — second, third and fourth year
Salary & payrollPay and remunerationWork out the minimum pay for apprentices under BBiG s. 17(2): the first-year amount for the year training began, uplifts of 18, 35 and 40 per cent, rounding to whole euros — and check the pay you agreed.Free, no accounttax year 2026Company directorChartered accountantStudentIn shortFrom the second year of training, the first-year minimum is increased by 18 per cent, then 35 per cent in the third year and 40 per cent in the fourth — always on the amount for the year in which training began, rounded to whole euros.What you getMonthly minimum pay · First-year minimum (start year) · Uplift for the year of training · Agreed payGerman short-term employment — three months or 70 working days?
Salary & payrollSocial contributionsCheck whether a temporary job counts as short-term employment exempt from social insurance under SGB IV s. 8(1) no. 2: the calendar-year time limit, advance limitation, professional exercise and the separate rule for farms.Free, no accounttax year 2026Company directorChartered accountantIn shortEmployment is short-term when it is limited in advance to no more than three months or 70 working days in the calendar year — 15 weeks or 90 working days on a farm. If it is pursued professionally and pay exceeds the marginal-employment threshold, it does not qualify.What you getShort-term employment (exempt from social insurance) · Time limit in months · Time limit in weeks · Time limit in working daysSmall-business exemption — does German unfair-dismissal law apply?
Salary & payrollPay and remunerationCheck the threshold of KSchG s. 23: more than ten employees, or more than five for staff hired before 2004, with part-timers weighted at 0.5 or 0.75 and trainees left out of the count.Free, no accounttax year 2026Company directorChartered accountantIn shortGeneral protection against unfair dismissal applies only where MORE than ten employees are normally employed. Part-timers up to 20 hours count 0.5, up to 30 hours 0.75, and trainees do not count. For staff hired before 2004, more than five such long-standing employees is enough.What you getUnfair-dismissal protection applies · Weighted headcount, all employees · Weighted headcount, hired before 2004 · Trainees left out of the countSide income on German unemployment benefit — what is deducted?
Salary & payrollPay and remunerationWork out how a side job or self-employed activity reduces German unemployment benefit: a EUR 165 allowance on net income, the 30 per cent flat business-expense rate and the 15-hour limit.Free, no accounttax year 2026IndividualIn shortEUR 165 a month of net side income is disregarded; the rest reduces unemployment benefit euro for euro. At 15 hours a week or more you are no longer unemployed at all.What you getUnemployment benefit after deduction · Costs deducted · Net income from the side activity · Amount disregardedGerman start-up grant (Gründungszuschuss) — how much can you get?
BusinessSelf-employed statusWork out the maximum German start-up grant under SGB III ss. 93 and 94: six months of unemployment benefit plus EUR 300, then nine months of EUR 300 — and check the 150-day remaining entitlement.Free, no accounttax year 2026IndividualCompany directorIn shortFor six months you receive your last unemployment benefit plus EUR 300; then, once you show the business is trading, nine more months at EUR 300. You need at least 150 days of benefit left on the day you start — and both phases are discretionary.What you getMaximum total grant · Monthly grant in phase 1 · Phase 1 (six months) · Monthly grant in phase 2German minijob — what does it really cost the employer?
Salary & payrollSocial contributionsWork out the employer's charges on a German minijob: flat-rate health and pension contributions, the single flat-rate tax, and the pension top-up the minijobber pays — in a business or a private household.Free, no accounttax year 2026Company directorIndividualFinance directorIn shortIn a business the employer pays 13 per cent health, 15 per cent pension and, if chosen, a 2 per cent flat-rate tax; in a private household 5 per cent each. Unless exempted, the minijobber tops the pension up to the full rate.What you getEmployer charges per month · Total monthly cost to the employer · Flat-rate health contribution · Flat-rate pension contributionGerman employee social security contributions — your share of gross pay
Salary & payrollSocial contributionsWork out the employee's share of German health, pension, unemployment and long-term care insurance: half rates, the childless surcharge and the 2026 contribution ceilings.Free, no accounttax year 2026IndividualCompany directorFinance directorIn shortAs a rule the employee bears half of each contribution: 9.3 per cent pension, 1.3 per cent unemployment insurance, 1.8 per cent long-term care and half the health fund rate including its supplement. Childless employees pay a 0.6-point care surcharge on their own after the end of the month in which they turn 23.What you getYour monthly share of social security contributions · Health insurance · Pension insurance · Unemployment insuranceSpreading major repair costs on a German rental home — EStDV s. 82b
Real estatePersonal income taxSpread major maintenance costs on a privately held, mainly residential rental building evenly over two to five years (EStDV s. 82b), and see what happens to the balance if the building is sold.Free, no accounttax year 2026IndividualChartered accountantIn shortMajor maintenance costs on a building held privately and used mainly as housing may be spread evenly over two to five years. If the building is sold during that period, the remaining balance is deducted in the year of sale.What you getDeduction in the first year · Spreading period applied · Even annual amount · Deductible expenses year 1German reinvestment reserve (EStG s. 6b) — rollover and profit surcharge
TaxCapital gainsWork out how much of a gain on land or buildings can be rolled over under EStG s. 6b, which reinvestment deadline applies, and the 6 per cent surcharge per full financial year when the reserve is released unused.Free, no accounttax year 2026Company directorChartered accountantFinance directorIn shortA gain on land can be rolled over into land or buildings; a gain on a building only into buildings. The reserve lasts four financial years, six for a new building started in time. If it is released without a rollover, profit is increased by 6 per cent for each full financial year it existed.What you getTaxable increase in profit · Gain on sale · Amount that can be rolled over · Released without rolloverEU distance sales from Germany — does the EUR 10,000 threshold apply?
TaxVATCheck under UStG s. 3c whether your distance sales to consumers in other EU countries are taxed in Germany or in the country of arrival: the EU-wide EUR 10,000 threshold, prior and current year, and opting out.Free, no accounttax year 2026Company directorChartered accountantFinance directorIn shortAn intra-EU distance sale is in principle taxed where the goods arrive. It stays taxable in Germany if you are established in a single member state and your EU distance sales, together with electronic, telecoms and broadcasting services to consumers abroad, neither exceeded EUR 10,000 last year nor exceed it this year.What you getTaxable in the country of arrival · EU-wide threshold · Threshold exceeded last year · Threshold exceeded this yearGerman index-linked rent — adjusting to the consumer price index
Real estateInvestment incomeWork out an index-linked rent adjustment under BGB s. 557b: change in the consumer price index, the one-year freeze and the month from which the new rent is due.Free, no accounttax year 2026IndividualCompany directorIn shortUnder an index-linked lease the rent follows the Federal Statistical Office's consumer price index. It must stay unchanged for at least a year, and the adjusted rent is payable from the start of the month after next following receipt of the notice.What you getChange in monthly rent · Change in the index · Rent as adjusted by the index · Rent owed once effectiveGerman compulsory share (Pflichtteil) — children and spouse by property regime
TaxInheritance and giftsWork out the statutory share and the compulsory share of each child and of the surviving spouse under BGB ss. 2303, 1924, 1931 and 1371 — for the community of accrued gains, separation of property and community of property.Free, no accounttax year 2026IndividualCompany directorIn shortThe compulsory share is half the statutory share, which depends on the property regime: under the default community of accrued gains the spouse takes a quarter plus a quarter; under separation of property with one or two children everyone takes equally, otherwise the spouse takes a quarter; the children split the rest equally.What you getCompulsory share per child · Statutory share per child · Spouse's statutory share · Spouse's compulsory shareRealsplitting — deducting maintenance paid to a former spouse in Germany
TaxPersonal income taxWork out how much maintenance paid to a divorced or permanently separated spouse you can deduct under EStG s. 10(1a) no. 1 — up to EUR 13,805 plus health and care insurance contributions you cover — and what the recipient is taxed on under s. 22 no. 1a.Free, no accounttax year 2026IndividualChartered accountantIn shortWith the recipient's consent, maintenance to a former spouse is deductible up to EUR 13,805 a year; the cap rises by any basic health and care insurance contributions you pay for them. The recipient is taxed on exactly the amount you deduct, less a EUR 102 expense allowance.What you getDeduction for the payer · Total maintenance paid · Cap, including the increase · Non-deductible partTax on a German life insurance payout — full or half the gain
TaxInvestment incomeWork out the taxable income from a German endowment policy under EStG s. 20(1) no. 6: payout minus premiums, halved when the policy ran twelve years and you have reached 60 — or 62 for policies taken out from 2012.Free, no accounttax year 2026IndividualChartered accountantIn shortThe taxable amount is the payout less the premiums paid. Only half is taxed if the policy ran at least twelve years AND is paid out after your 60th birthday — or your 62nd for policies taken out from 2012.What you getIncome to be taxed · Gain (payout less premiums) · Share of the gain taxed · Minimum age that appliesSelling shares in a German company (1 % or more) — taxable gain under EStG s. 17
TaxCapital gainsWork out the taxable gain on selling privately held shares in a German corporation: the partial-income method (60 %) and the pro-rata EUR 9,060 allowance, which tapers away above EUR 36,100.Free, no accounttax year 2026Company directorChartered accountantIndividualIn shortIf you held at least 1 % at any time in the last five years, the gain is taxed under EStG s. 17: 40 % of the price is exempt, costs count at 60 %, and a pro-rata allowance comes off the rest — shrinking euro for euro once the gain passes the threshold.What you getTaxable gain on sale · Gain under s. 17(2) (before the partial-income method) · Exempt part of the price (s. 3 no. 40(c)) · Deductible costs and acquisition cost (s. 3c(2))German employee share ownership — EUR 2,000 exemption and tax deferral
Salary & payrollPay and remunerationWork out how much of a free or discounted employee equity grant stays tax-free (EStG s. 3 no. 39: EUR 2,000 per calendar year), how much can be deferred under EStG s. 19a, and what is taxable straight away.Free, no accounttax year 2026Company directorFinance directorIndividualIn shortThe benefit from an employee equity stake is tax-free up to EUR 2,000 per calendar year, provided the offer is open to everyone employed for at least a year. For young companies, the remainder can be deferred under EStG s. 19a.What you getSalary taxable now · Taxable benefit · Exemption still available · Tax-free under EStG s. 3 no. 39German maternity pay and employer top-up
Salary & payrollPay and remunerationWork out what the health insurer pays as maternity benefit (at most EUR 13 per calendar day) and what the employer adds as a top-up to average net pay — including the EUR 210 overall cap for women outside statutory health insurance.Free, no accounttax year 2026Company directorFinance directorIndividualIn shortThe health insurer pays at most EUR 13 per calendar day; the employer pays the difference up to average daily net pay over the last three payroll months — for the protection periods and the day of birth.What you getMaternity benefit and top-up together · Average net pay per calendar day · Maternity benefit per calendar day · Employer top-up per calendar dayGerman holiday pay — average of the last 13 weeks
Salary & payrollPay and remunerationWork out holiday pay under BUrlG s. 11: average earnings over the last thirteen weeks, overtime pay left out, short-time working neutralised, lasting pay rises taken into account — per day of leave and in total.Free, no accounttax year 2026Company directorFinance directorIndividualIn shortHoliday pay follows average earnings over the thirteen weeks before leave starts. Extra pay for overtime is excluded, cuts from short-time work are disregarded, and a lasting pay rise takes precedence.What you getHoliday pay · Adjusted earnings over 13 weeks · Average weekly earnings · Weekly earnings appliedGerman business-trip mileage — flat rate per km and tax-free reimbursement
Salary & payrollPay and remunerationWork out the travel costs of a business trip using the mileage rates of the Federal Travel Expenses Act: 30 cents per km by car, 20 cents by other motor vehicles — and how much of an employer reimbursement stays tax-free.Free, no accounttax year 2026Company directorFinance directorIndividualIn shortFor business trips, employees may claim EUR 0.30 per km driven by car and EUR 0.20 with other motor vehicles. Anything the employer pays above that is taxable salary.What you getTravel costs at the flat per-km rate · Rate per km · Travel costs · Tax-free reimbursement (EStG s. 3 no. 16)German income tax prepayments — due dates and minimum amounts
TaxPersonal income taxWork out your quarterly income tax prepayments under EStG s. 37 and check whether the tax office may set or raise them — EUR 400 a year, EUR 100 per due date, EUR 5,000 for a retrospective increase.Free, no accounttax year 2026Company directorIndividualChartered accountantIn shortPrepayments fall due on 10 March, 10 June, 10 September and 10 December. They are set only from EUR 400 a year and EUR 100 per due date; raised only from EUR 100 per due date, or EUR 5,000 when raised after the year.What you getTotal prepayments for the year · Prepayment due 10 March · Prepayment due 10 June · Prepayment due 10 SeptemberGerman e-invoicing mandate — when you must issue e-invoices
TaxVATCheck under UStG s. 14 and s. 27(38) from which year your invoices to other businesses must be structured e-invoices, and how long paper or PDF remain allowed.Free, no accounttax year 2026Company directorFinance directorChartered accountantIn shortBusinesses have had to accept e-invoices since 2025. For issuing, paper or PDF remain allowed for supplies up to the end of 2026; a business whose 2026 total turnover did not exceed EUR 800,000 may keep using them for 2027 supplies. EDI is also still allowed for 2027 supplies.What you getE-invoice required for supplies from the year (0 = never required) · Accepting e-invoices mandatory since · Paper or PDF allowed for supplies up to and including · EDI format allowed for supplies up to and including (0 = not applicable)Size class of a German corporation — and the audit requirement
BusinessSelf-employed statusFind your GmbH's or AG's size class under HGB ss. 267 and 267a — micro, small, medium-sized or large — and whether its annual accounts must be audited under HGB s. 316.Free, no accounttax year 2026Company directorFinance directorChartered accountantIn shortThree criteria count: balance-sheet total, turnover and average headcount. A company stays in a class as long as it does not exceed two of the three thresholds, and a change takes effect only when thresholds are crossed on two consecutive balance-sheet dates. Only small and micro companies escape the statutory audit.What you getSize class (1 = micro, 2 = small, 3 = medium, 4 = large) · Class on the latest date alone · Class on the previous date alone · Statutory audit requiredGerman R&D tax allowance — 25 percent, 35 percent for SMEs
TaxCorporate income taxEstimate the Forschungszulage under FZulG ss. 3 and 4: eligible R&D wages, a sole trader's own hours, contract research, asset depreciation and the overhead flat rate — up to the cap on the base.Free, no accounttax year 2026Company directorFinance directorChartered accountantIn shortThe allowance is 25 percent of the assessment base; SMEs may apply for ten extra percentage points. For expenses incurred in 2026, the base is capped at EUR 12 million.What you getR&D tax allowance · Eligible wages · Own-work hours recognised · Sole trader's own workGerman state pension age — when does your standard old-age pension start?
Salary & payrollPay and remunerationFind your standard retirement age under SGB VI ss. 35 and 235 from your date of birth — between 65 and 67 — and the calendar month from which the standard old-age pension is paid.Free, no accounttax year 2026IndividualCompany directorIn shortAnyone born in 1964 or later reaches the standard retirement age at 67. For those born 1947 to 1963 it rises step by step from 65 years and one month to 66 years and ten months. The pension starts in the month after the age is reached — or in the birthday month itself for people born on the first of a month.What you getStandard retirement age (years) · Years · plus months · Increase over age 65 under SGB VI s. 235 (months)German car tax (Kfz-Steuer) — engine size and CO2, first registered from 2021
TaxLocal taxesWork out the annual vehicle tax on a car first registered on or after 1 January 2021 under KraftStG s. 9: a base amount per 100 cc of engine capacity or part of it, plus a tiered CO2 charge above 95 g/km.Free, no accounttax year 2026IndividualCompany directorIn shortThe annual tax has two parts: EUR 2 (petrol) or EUR 9.50 (diesel) per 100 cc of engine capacity or part of it, plus EUR 2.00 to 4.00 for every gram of CO2 per km above 95 g/km — rising in 20-gram bands.What you getTax before rounding down · Vehicle tax per year · 100 cc units begun · Engine-capacity chargeGerman tax credit for energy-efficient renovation (EStG s. 35c)
TaxPersonal income taxWork out the income tax reduction for energy-efficiency work on a home you live in: 7 percent of the cost in the year of completion and the next year, 6 percent in the third year — capped at EUR 40,000 per property.Free, no accounttax year 2026IndividualChartered accountantIn shortIncome tax falls by 7 percent of the cost in the year the work is completed and again the following year, up to EUR 14,000 each time, then by 6 percent in the third year, up to EUR 12,000. The total per property never exceeds EUR 40,000.What you getTax reduction over three years · In the year of completion · In the following year · In the year after thatIs your German solar installation tax-free? 30 kWp per unit, 100 kWp overall
TaxPersonal income taxCheck whether the income from a photovoltaic system is exempt under EStG s. 3 no. 72 — up to 30 kWp per residential or commercial unit and at most 100 kWp in total — and whether the zero VAT rate on the purchase is presumed.Free, no accounttax year 2026IndividualCompany directorChartered accountantIn shortThe income is exempt only if BOTH limits hold: up to 30 kWp per residential or commercial unit, and no more than 100 kWp in total per taxpayer or partnership. The current wording no longer distinguishes between types of building.What you getCapacity you can still add tax-free (kWp) · Limit for this building (kWp) · Capacity installed on the building (kWp) · Limit per taxpayer (kWp)German childcare costs — 80% deductible, up to EUR 4,800 per child
TaxPersonal income taxWork out how much childcare you can deduct as special expenses under s. 10(1) no. 5 Income Tax Act: 80% of the costs, at most EUR 4,800 per child under 14 or with a disability.Free, no accounttax year 2026IndividualIn shortYou can deduct 80% of childcare costs, capped at EUR 4,800 per child — reached at EUR 6,000 of costs. The child must not yet have turned 14 (unless disabled before age 25), and you need an invoice and a bank transfer.What you getDeductible childcare costs · Qualifying costs · Deduction, first child · Deduction, second childGerman partial exemption on investment funds — 30, 60 or 80% tax-free
TaxInvestment incomeWork out the tax-free share of your fund income under s. 20 Investment Tax Act: equity funds 30% for private investors, 60% in business assets, 80% for corporations; mixed funds half that; real-estate funds 60 or 80%.Free, no accounttax year 2026IndividualCompany directorFinance directorChartered accountantIn shortFor equity funds, 30% of income is tax-free, 60% for individuals holding the units as business assets, 80% for corporations. Mixed funds get half of that. Real-estate funds are 60% tax-free whoever holds them, foreign real-estate funds 80%.What you getTaxable share of the income · Partial exemption rate · Tax-free share · Taxable shareGerman housing premium — 10% on up to EUR 700 of building-society savings
Real estatePersonal income taxWork out the Wohnungsbauprämie under the Housing Construction Premium Act 1996: 10% of building-society contributions, on at most EUR 700 (EUR 1,400 for spouses), for taxable income up to EUR 35,000 (EUR 70,000 for spouses).Free, no accounttax year 2026IndividualIn shortThe premium is 10% of a year's building-society contributions, counted up to EUR 700, or EUR 1,400 jointly for spouses. If taxable income is above EUR 35,000 (EUR 70,000 for spouses), no premium is due.What you getHousing premium for the year · Income threshold applied · Excluded payments earning the savings bonus · Cap on eligible contributionsGerman employee savings bonus — 20% on equity plans, 9% on home savings
Salary & payrollPay and remunerationWork out the Arbeitnehmer-Sparzulage under s. 13 of the Fifth Capital Formation Act: 20% on up to EUR 400 invested in equity, 9% on up to EUR 470 put towards housing — for taxable income up to EUR 40,000, or EUR 80,000 for a jointly assessed couple.Free, no accounttax year 2026IndividualCompany directorIn shortTwo pots that add up: 20% on at most EUR 400 of capital-formation payments invested in equity, and 9% on at most EUR 470 put into a building-society contract or home ownership. If taxable income exceeds EUR 40,000 (EUR 80,000 on joint assessment), the whole bonus is lost.What you getEmployee savings bonus for the year · Relevant income (after child allowances) · Income threshold applied · Eligible equity paymentsGerman deferral and suspension interest — half a per cent per full month
TaxPersonal income taxWork out interest on a tax deferral (AO s. 234) or on suspended enforcement (AO s. 237): 0.5 per cent per full month on the amount rounded down to EUR 50, rounded down to whole euros and only charged from EUR 10.Free, no accounttax year 2026Company directorIndividualChartered accountantIn shortDeferral and suspension of enforcement cost 0.5 per cent per full month — over three times the rate on late assessments under s. 233a, and with no grace period. Part months do not count, and nothing is charged below EUR 10.What you getInterest to be charged · Amount rounded down to EUR 50 · Interest per full month · Full monthsGerman partial-income method — 40 per cent exempt, 60 per cent deductible
TaxInvestment incomeWork out, under EStG s. 3 no. 40 and s. 3c(2), the income from dividends and share disposals held as business assets: 40 per cent of the receipts is exempt, and related expenses are deductible at 60 per cent only.Free, no accounttax year 2026Company directorChartered accountantIn shortReceipts from shares held as business assets are 40 per cent tax-free; in return, the related expenses — financing costs, book value, selling costs — are only 60 per cent deductible, even in years with no receipts at all.What you getTaxable income from the transaction · Exempt share of receipts · Taxable share of receipts · Deductible share of expensesGerman participation exemption (KStG s. 8b) — 95 per cent tax-free
TaxCorporate income taxWork out how much of the dividends and share disposal gains a German corporation receives actually enters taxable income: exempt under KStG s. 8b, less a 5 per cent add-back for non-deductible expenses — and fully taxable for portfolio holdings below 10 per cent.Free, no accounttax year 2026Company directorFinance directorChartered accountantIn shortDividends are exempt, but 5 per cent is treated as non-deductible expenses. If the holding was below 10 per cent at the start of the calendar year, dividends are taxed in full — gains on disposal, by contrast, stay 95 per cent exempt whatever the size of the holding.What you getAmount entering taxable income · Portfolio holding threshold · Exempt dividends · Taxable portfolio dividendsGerman interest barrier — 30 per cent of tax EBITDA
TaxCorporate income taxCheck under EStG s. 4h how much of your interest expense is deductible: interest income in full, then 30 per cent of the offsettable EBITDA — once net interest expense reaches the EUR 3 million exemption limit.Free, no accounttax year 2026Company directorFinance directorChartered accountantIn shortEUR 3 million is a cliff-edge threshold, not an allowance: below it the interest barrier does not bite at all; from exactly EUR 3 million it catches the whole of the net interest expense, not just the part above the threshold.What you getNon-deductible interest expense · Net interest expense · Exemption limit · Tax EBITDAGerman listed-building depreciation (ss. 7i and 7h Income Tax Act)
Real estatePersonal income taxWork out enhanced depreciation for listed buildings and buildings in redevelopment areas: up to 9% for eight years, then up to 7% for four years of the qualifying works costs.Free, no accounttax year 2026IndividualChartered accountantIn shortFor certified works on listed buildings (s. 7i) and in redevelopment areas (s. 7h), up to 9% may be deducted in the year of completion and the seven following years, then up to 7% in each of the next four — after deducting public grants.What you getEnhanced depreciation in the chosen year · Base after grants · Rate in the chosen year · Annual amount in the first eight yearsRenovation soon after buying a German property — the 15% rule
Real estatePersonal income taxCheck whether renovation costs in the first three years after buying a building are deductible at once or become acquisition-related construction costs, recovered only through depreciation (s. 6(1) no. 1a Income Tax Act).Free, no accounttax year 2026IndividualCompany directorChartered accountantIn shortIf repair and modernisation costs within three years of purchase exceed, net of VAT, 15% of the building's acquisition cost, all of them become construction costs and can only be depreciated. Routine maintenance that recurs every year does not count.What you getAcquisition-related construction costs · 15% threshold · Immediately deductible expenses · Headroom left below the thresholdGerman special depreciation for new rental flats (s. 7b Income Tax Act)
Real estatePersonal income taxWork out the special depreciation on newly built rental flats: up to 5% a year over four years, a building-cost ceiling of EUR 5,200 and a depreciation base capped at EUR 4,000 per square metre.Free, no accounttax year 2026IndividualCompany directorChartered accountantIn shortFor new rental flats whose building application was filed from 2023 and before 1 October 2029, up to 5% a year may be claimed in the year of completion and the three following years, on top of ordinary depreciation — provided building costs do not exceed EUR 5,200 per square metre. The base is capped at EUR 4,000 per square metre.What you getSpecial depreciation per year (maximum) · Annual special depreciation rate · Cost per square metre · Building-cost ceiling for the flatLetting below market rent in Germany — the 50% and 66% thresholds
Real estatePersonal income taxCheck whether your expenses on a flat let below market rent remain fully deductible or are cut back in proportion under s. 21(2) of the German Income Tax Act.Free, no accounttax year 2026IndividualChartered accountantIn shortBelow 50% of the local market rent the letting is split: expenses are deductible only in proportion to the rent actually paid. From 66%, a letting intended to last is deemed fully for consideration.What you getDeductible expenses · Rent as a share of market rent · Share of the letting treated as for consideration · Non-deductible partGerman redundancy severance under KSchG s. 1a — half a month per year
Salary & payrollPay and remunerationWork out the statutory severance payment for redundancy under KSchG s. 1a: 0.5 months' earnings for each year of employment, with a remainder of more than six months rounded up to a full year.Free, no accounttax year 2026IndividualCompany directorChartered accountantIn shortSeverance under KSchG s. 1a is 0.5 months' earnings per year of employment. More than six extra months count as a full year; exactly six months do not.What you getSeverance under KSchG s. 1a · Years counted · Number of months' earnings · CalculationGerman rent brake — the permitted rent when re-letting
Real estateInvestment incomeCheck the rent at the start of a tenancy under BGB ss. 556d to 556f: at most 10 percent above the local comparative rent in areas covered by a Land ordinance, with the previous rent protected and exemptions for new builds and full modernisation.Free, no accounttax year 2026IndividualCompany directorIn shortIn an area designated by Land ordinance, the rent at the start of a tenancy may exceed the local comparative rent by 10 percent at most. If the previous tenant paid more, that higher rent may be kept.What you getPart of the rent not owed, per month · Permitted margin over the comparative rent · Comparative rent plus 10 percent · Previous tenant's rentGerman rental deposit — at most three months' net rent
Real estateInvestment incomeWork out the permitted rental deposit under BGB s. 551: at most three times the monthly rent excluding service charges, payable in three equal monthly instalments.Free, no accounttax year 2026IndividualCompany directorIn shortThe deposit may not exceed three months' rent — counted without any flat-rate or advance service charges. A cash deposit may be paid by the tenant in three equal monthly instalments.What you getMaximum permitted deposit · Three times the monthly rent · Deposit owed · Invalid excessGerman rent increase check — the cap and the local comparative rent
Real estateInvestment incomeCheck a rent increase under BGB s. 558: no higher than the local comparative rent, and no more than 20 percent within three years — 15 percent in areas designated by a Land ordinance.Free, no accounttax year 2026IndividualCompany directorIn shortTwo ceilings apply at once and the lower one wins: the local comparative rent, and the cap of 20 percent (15 percent in designated areas) measured against the rent of three years earlier.What you getPermitted increase per month · Cap rate · Maximum rent under the cap · Local comparative rentGerman company event: the EUR 110 allowance
Salary & payrollPay and remunerationWork out the taxable part of a company event under EStG s. 19(1) no. 1a: a EUR 110 allowance per event and participating employee, for up to two events a year.Free, no accounttax year 2026Company directorIndividualIn shortThe EUR 110 is an ALLOWANCE: only the excess is taxable. But an accompanying person doubles what is attributed to you without opening a second allowance — EUR 40 taxable becomes EUR 190.What you getTaxable benefit · Total costs · Cost per participant · Attributed to the employeeGerman flat-rate wage tax on minijobs and short-term work
Salary & payrollPay and remunerationWork out the flat-rate wage tax under EStG s. 40a: 2 % for a minijob with pension contributions, 20 % without, 25 % for short-term employment and 5 % for agricultural casual workers.Free, no accounttax year 2026Company directorChartered accountantIn shortBetween 2 % and 20 % lies no difference in pay, only one question: does the employer pay the flat pension contributions? And the EUR 19 hourly limit applies only to subsections 1 and 3 — the minijob is not subject to it.What you getFlat-rate wage tax · Wage · Flat-rate tax · Average hourly wageGerman trade tax credit against income tax (EStG s. 35)
BusinessCorporate income taxWork out the trade tax credited against income tax: four times the assessed base amount, capped by the proportionate income tax and by the trade tax actually payable.Free, no accounttax year 2026Company directorChartered accountantIn shortThe break-even is a municipal multiplier of 400 %: below it the trade tax is fully neutralised, above it the excess is a permanent cost. And the credit only offsets — it is never refunded.What you getTrade tax credited · Trade tax base amount · Four times the base amount · Proportionate capGerman excess withdrawals: non-deductible interest
BusinessCorporate income taxWork out the add-back under EStG s. 4(4a): 6 % of cumulative excess withdrawals, capped at the year's interest less EUR 2,050.Free, no accounttax year 2026Company directorChartered accountantIn shortThe 6 % is a FLAT figure with no connection to your actual rate: financing at 3 % still gets you an add-back at 6 %. Below EUR 2,050 of interest, on the other hand, the add-back disappears entirely.What you getAdded back to profit · Withdrawals · Profit · ContributionsGerman business gifts and entertainment as deductible expenses
BusinessCorporate income taxWork out the deductible part under EStG s. 4(5): gifts to non-employees up to EUR 50 per recipient and year, business entertainment at 70 %.Free, no accounttax year 2026Company directorChartered accountantIn shortThe EUR 50 is a CLIFF per recipient and financial year: one cent above it and the whole gift stops being deductible — including earlier gifts to the same person that year. Reasonable, documented entertainment, by contrast, is 70 % deductible, with no threshold.What you getDeductible amount · Expenditure · Deductible · Not deductibleGerman benefit-in-kind threshold and staff discount allowance
Salary & payrollPay and remunerationCheck what remains taxable on a benefit in kind: a EUR 50 monthly cliff under EStG s. 8(2), or the EUR 1,080 annual staff discount allowance under s. 8(3), after a 4 % valuation deduction.Free, no accounttax year 2026IndividualCompany directorIn shortA single word separates the two rules. 'If' EUR 50 is exceeded, the WHOLE benefit is taxable. Staff discounts, by contrast, are tax-free 'to the extent' they do not exceed EUR 1,080 — there only the excess counts.What you getTaxable benefit · Value of the benefit · Valuation deduction · Value taken into accountGerman insolvency filing deadline: three or six weeks
BusinessSelf-employed statusWork out the time remaining under InsO s. 15a: three weeks from illiquidity, six weeks from over-indebtedness — and which payments made since then fall under the payment ban of s. 15b.Free, no accounttax year 2026Company directorChartered accountantIn shortThe deadline is a CEILING, not a cushion: s. 15a(1) sentence 1 requires the filing 'without culpable delay'. Letting three weeks pass without working on a rescue or on the filing breaches the duty before the deadline even expires.What you getTime remaining · Applicable deadline · Days since it arose · Payments made since thenGerman GmbH and UG share capital: minimum payment in
BusinessSelf-employed statusWork out what must actually be paid in before registration: a quarter of each cash contribution and at least half the minimum share capital for a GmbH, the full amount for a UG, plus the statutory reserve.Free, no accounttax year 2026Company directorChartered accountantIn shortTwo requirements apply SIDE BY SIDE: the quarter per share and half the minimum share capital. At EUR 25,000 the second decides (EUR 12,500), from EUR 50,000 the first — knowing only one gets it wrong half the time.What you getTo be paid in before registration · Share capital subscribed · Minimum share capital of a GmbH · Contributions in kind taken into accountGerman parental allowance: replacement rate, cap and floor
Salary & payrollPay and remunerationWork out your basic parental allowance under BEEG s. 2: 67 % of net income before the birth, sliding up to 100 % below EUR 1,000 and down to 65 % above EUR 1,200, capped at EUR 1,800 and never below EUR 300 a month.Free, no accounttax year 2026IndividualIn shortThe rate is not fixed: it rises below EUR 1,000 and falls above EUR 1,200, by 0.1 percentage points for each whole EUR 2. From EUR 1,240 it sits at 65 % and moves no further — only the cap then bites.What you getParental allowance per month · Income before the birth · Income in the month claimed · Pre-birth income taken into accountGerman VAT margin scheme (UStG s. 25a)
BusinessVATWork out the VAT on the margin: sale price less purchase price, with the tax EXTRACTED rather than added, always at the standard rate, plus the EUR 750 limit of the global margin and the 30 % flat margin for works of art.Free, no accounttax year 2026Company directorChartered accountantIn shortThe VAT sits INSIDE the margin, it is not added to it: s. 25a(3) sentence 3 expressly excludes it from the base. A EUR 1,190 margin carries EUR 190 of tax — adding 19 % instead overpays by EUR 36.10.What you getVAT on the margin · Sale price · Purchase price · Margin including VATGerman investment deduction under EStG s. 7g
BusinessCorporate income taxWork out your investment deduction: up to 50 % of expected acquisition costs, a EUR 200,000 profit limit and a EUR 200,000 per-business allowance across four financial years.Free, no accounttax year 2026Company directorChartered accountantIn shortTwo limits of EUR 200,000, two different things: one is an ENTRY CONDITION that closes the scheme altogether, the other a QUOTA across four financial years. And profit is tested BEFORE the deduction — you cannot compute your way in.What you getDeductible investment allowance · Profit before the deduction · Profit limit of subsection 1 sentence 2 · Expected acquisition costsGerman VAT cash accounting: threshold and cash-flow effect (UStG s. 20)
BusinessVATCheck access to accounting for VAT on payments received (UStG s. 20): total turnover up to EUR 800,000 in the previous year, or a liberal profession with no turnover limit — and how much VAT you currently pre-finance.Free, no accounttax year 2026Company directorChartered accountantIn shortCash accounting is a PERMISSION, not a right: the tax office may allow it on application. And the benefit depends less on turnover than on how long your customers take to pay — at 90 days you pre-finance three months of VAT.What you getCash freed by switching to cash accounting · Total turnover of the previous year · Turnover threshold of s. 20 sentence 1 no. 1 · Headroom below the thresholdGerman disability, survivor and carer allowances (EStG s. 33b)
TaxPersonal income taxWork out your allowances under EStG s. 33b: EUR 384 to 2,840 by degree of disability, EUR 7,400 for helplessness or blindness, EUR 370 for survivors and EUR 600 to 1,800 for carers.Free, no accounttax year 2026IndividualIn shortThe scale is a STAIRCASE: nothing changes between 50 and 59, and one more point to 60 is worth EUR 300. And the EUR 7,400 for helplessness REPLACES the scale amount — it is not added to it.What you getTotal allowances · Disability allowance · Survivor's allowance · Carer's allowanceGerman loss carryback and carryforward (EStG s. 10d)
TaxPersonal income taxWork out the loss carryback and carryforward: up to EUR 1 million carried back (EUR 2 million on joint assessment), carried forward without limit up to the threshold and only up to 70 % above it — the rest stays taxable.Free, no accounttax year 2026Company directorChartered accountantIndividualIn shortA loss carryforward does NOT wipe out a year's tax: above the threshold only 70 % of the excess is deductible. With EUR 5 million of losses and EUR 3 million of income, EUR 600,000 still gets taxed.What you getLoss carried forward into the following year · Unrelieved loss · Loss carried back to the preceding year · Cap on the carrybackGerman home office and study deduction (EStG s. 4(5))
TaxPersonal income taxWork out your deduction under EStG s. 4(5): EUR 6 per home office day capped at EUR 1,260 a year, or the EUR 1,260 annual lump sum for a study that is the centre of your entire professional activity.Free, no accounttax year 2026IndividualCompany directorIn shortThe two rules exclude each other. The daily allowance is exhausted at 210 home office days — anyone working from home all year loses every day beyond that.What you getDeductible amount · Annual lump sum of s. 4(5) no. 6b · Daily allowance per home office day · Annual cap on the daily allowanceGerman subsistence allowance for business travel (EStG s. 9(4a))
Salary & payrollPay and remunerationWork out your subsistence allowance under EStG s. 9(4a): EUR 28 for a full calendar day, EUR 14 for arrival and departure days and for days over eight hours away, less the reduction for meals provided.Free, no accounttax year 2026IndividualCompany directorIn shortThe reduction for meals provided is measured against the FULL-day allowance of EUR 28 — even on a day when only EUR 14 is due. A dinner provided costs you EUR 11.20 there, not EUR 5.60.What you getTotal subsistence allowance · Allowance per day before reduction · Basis of the reduction (full calendar day) · Reduction before your own paymentGerman company car benefit under the 1 % rule
Salary & payrollPay and remunerationWork out the taxable benefit of a company car: 1 % of the gross list price per month, plus 0.03 % per kilometre of distance to the first place of work and 0.002 % per kilometre and per trip home under a dual household, except the one trip a week that is deductible.Free, no accounttax year 2026IndividualCompany directorIn shortWhat counts is the GROSS LIST PRICE, not the price paid: discounts, second-hand purchase and cheap leasing change nothing. And from 34 kilometres, the commute costs more than the private use itself.What you getTaxable benefit per month · Gross list price · List price taken into account · Private useGerman tax-free premiums for Sunday, holiday and night work
Salary & payrollPay and remunerationWork out the tax-free part of your shift premiums under EStG s. 3b: 25 % at night, 40 % from midnight where the shift began earlier, 50 % on Sundays, 125 % on public holidays and 150 % at Christmas and on 1 May.Free, no accounttax year 2026IndividualCompany directorIn shortWhat is exempt is not the premium but a share of the BASE WAGE. Anything the employer pays above that share is ordinary taxable pay — and the base wage counts at no more than EUR 50 an hour.What you getTax-free premium · Premium paid · Base wage per hour · Base wage taken into account per hourGerman deduction for maintenance payments (EStG s. 33a(1))
TaxPersonal income taxWork out the deductible maintenance under EStG s. 33a(1): a cap equal to the basic allowance, raised by insurance contributions, reduced by twelfths under subsection 3 and by the dependant's own income above EUR 624.Free, no accounttax year 2026IndividualIn shortThe order decides the outcome: first raise the cap by the insurance contributions, then apportion by twelfths and round up, and ONLY THEN set off the dependant's own income. Setting off first gives too low a figure.What you getDeductible amount · Maintenance paid · Basic allowance under s. 32a(1) sentence 2 no. 1 · Increase for insurance contributionsGerman inheritance and gift tax by tax class (ErbStG s. 19)
TaxInheritance and giftsWork out German inheritance tax under ErbStG s. 19: the rate of tax classes I, II and III applied to the whole taxable acquisition, including the hardship adjustment of subsection 3.Free, no accounttax year 2026IndividualIn shortThis is NOT a banded schedule: the rate of the band reached applies to the WHOLE acquisition, not just the excess. So that one extra euro does not trigger thousands in tax, subsection 3 caps the jump at half — three quarters above 30 % — of the amount above the threshold.What you getInheritance tax · Taxable acquisition · Tax under subsection 1, before the hardship adjustment · Last preceding thresholdGerman trainer and volunteer allowances (EStG s. 3 nos. 26 and 26a)
TaxPersonal income taxWork out the taxable income from a sideline activity for the public good: a EUR 3,300 allowance under EStG s. 3 no. 26, EUR 960 under no. 26a, and the sentence 2 rule that wipes out expenses up to the allowance.Free, no accounttax year 2026IndividualIn shortOnce income exceeds the allowance, expenses are deductible only TO THE EXTENT they exceed the tax-free income. Up to the allowance, expenses therefore achieve nothing — EUR 3,000 of costs against EUR 5,000 of income saves not a cent of tax.What you getTaxable income · Income · Annual allowance · Tax-free incomeGerman private disposal gains and the holding period (EStG s. 23)
TaxCapital gainsWork out the taxable gain under EStG s. 23: ten years for land, one year for other assets, ten years for assets that produced income, a EUR 1,000 exemption threshold and the add-back of depreciation already claimed.Free, no accounttax year 2026IndividualIn shortWhat decides the outcome is the date, not the gain: inside the period everything is taxed, one month later nothing is. For let property the depreciation already claimed is added back — it raises the gain without the price moving at all.What you getTaxable gain · Sale price · Acquisition cost after the depreciation add-back · Selling costsGerman real estate transfer tax (Grunderwerbsteuer)
Real estateLocal taxesWork out the German real estate transfer tax under the GrEStG: 3.5 % under federal law, a different rate in most Länder, a EUR 2,500 exemption threshold and full relief for spouses and relatives in the direct line.Free, no accounttax year 2026IndividualCompany directorIn shortThe rate is not set by federal law alone: article 105(2a) sentence 2 of the Basic Law leaves it to each Land. Enter your Land's rate — without it this calculator applies the 3.5 % of GrEStG s. 11(1).What you getReal estate transfer tax · Consideration · Tax before rounding · Rounded down to whole euros (s. 11(2))German tax credit for household services and tradesmen
TaxPersonal income taxWork out the tax reduction under EStG s. 35a: 20 % of the expenditure, capped at EUR 510 for a household minijob, EUR 4,000 for household services and EUR 1,200 for tradesmen's work.Free, no accounttax year 2026IndividualIn shortThe rate is the same throughout — 20 % — only the caps differ. For tradesmen's work the cap is already exhausted at EUR 6,000 of labour costs.What you getTax reduction · Qualifying expenditure · 20 % before the cap · Statutory capGerman inheritance tax allowance — what stays tax free
TaxInheritance and giftsWork out the personal allowance under ErbStG s. 16 — from EUR 500,000 for a spouse to EUR 20,000 for distant recipients — and the value received in excess of the allowance.Free, no accounttax year 2026IndividualCompany directorIn shortThe allowance belongs to EACH recipient separately: three children have EUR 1,200,000 free between them, not EUR 400,000. It ranges from EUR 500,000 for a spouse to EUR 20,000 in tax classes II and III.What you getValue above the allowance (simplified, without ErbStG s. 10) · Value received · Personal allowance · Allowance actually appliedGerman notice period calculator — the length-of-service ladder
Salary & payrollPay and remunerationWork out the notice period under BGB s. 622: four weeks as the basic period, two weeks during probation, and the ladder from one to seven months — which applies to the employer only.Free, no accounttax year 2026IndividualCompany directorIn shortThe ladder in BGB s. 622(2) applies ONLY to notice given by the employer. Employees remain on the basic period of four weeks, even after twenty years.What you getNotice period · Rule applied (1 = basic, 2 = ladder, 3 = probation) · Basic period in days · Length of service countedGerman statutory holiday entitlement calculator
Salary & payrollPay and remunerationWork out the statutory minimum holiday under BUrlG s. 3: 24 working days a year, converted to your working days per week, with the twelfths rule of BUrlG s. 5 for part years.Free, no accounttax year 2026IndividualCompany directorIn short24 Werktage are not 24 working days: a Werktag is any day other than a Sunday or public holiday, so a six-day week. On a five-day week the entitlement is 20 days.What you getHoliday entitlement · Statutory minimum in Werktage · Annual entitlement at this rhythm · Full months countedGerman late payment surcharge — one per cent per month started
TaxPersonal income taxWork out the German late payment surcharge under AO s. 240: one per cent of the arrears rounded down to whole EUR 50, for each month started, with the three-day grace period.Free, no accounttax year 2026Company directorIndividualChartered accountantIn shortThe surcharge is one per cent for each month STARTED — and it is charged on arrears ROUNDED DOWN to whole EUR 50, which removes small amounts entirely.What you getLate payment surcharge · Arrears · Rounded-down base · Surcharge per month startedGerman withholding on non-residents (EStG s. 50a) — gross or net
BusinessSelf-employed statusWork out the withholding on persons with limited tax liability: 15 per cent of total receipts, 30 per cent for supervisory board fees, a EUR 250 threshold per performance — and the net procedure with its doubled rate.Free, no accounttax year 2026Company directorChartered accountantFinance directorIn shortDeducting expenses DOUBLES the rate for a natural person: 30 per cent of the net instead of 15 of the gross. For them the net procedure only pays once expenses exceed HALF the receipts. For a company the net rate equals the gross rate — there it always pays.What you getWithholding to be made · Receipts · Threshold per performance · Withholding under the gross methodGerman trade tax add-backs — GewStG s. 8 no. 1
TaxLocal taxesWork out the financing add-backs under GewStG s. 8 no. 1: each item at ITS own fraction — in full, one fifth, one half or one quarter — then one quarter of the sum above EUR 200,000.Free, no accounttax year 2026Company directorChartered accountantFinance directorIn shortTWO tiers of fractions, and the second does not replace the first. Each item enters the sum at ITS own fraction, and then ONE QUARTER of the amount above EUR 200,000 is added back. Applying a quarter to the gross expenses is right only for the items taken in full (letters a to c) — for rights (one quarter), immovable (half) and movable assets (one fifth) it misses the result.What you getAdd-back to the trade profit · Consideration for debts, taken in full · Annuities and permanent charges, taken in full · Profit shares of a silent partnerGerman sick pay — six weeks and when they start again
Salary & payrollPay and remunerationDetermine the remaining employer sick pay under EntgFG s. 3: six weeks, a four-week qualifying period, and two alternative periods that reopen the entitlement for the SAME illness.Free, no accounttax year 2026Company directorIndividualChartered accountantIn shortWithin one incapacity the employer pays up to six weeks; weeks already paid are counted. The reopening rule applies only to the SAME illness: weeks for a DIFFERENT, later incapacity are not counted — but if the other illness arises during an incapacity already running, the six weeks do not start again, since sentence 1 counts "the period of incapacity" (not modelled). And the two reopening periods are ALTERNATIVE: six months clear OR twelve months since the FIRST incapacity.What you getWeeks of sick pay remaining · Maximum duration in weeks · Weeks already paid · Of which paid in the current relapseGerman pension taxation — taxable share and frozen exempt amount
TaxPersonal income taxWork out the taxable part of a German statutory pension under EStG s. 22 no. 1 sentence 3(a)(aa): the taxable share follows the year the pension began, and the exempt part is a FROZEN euro amount.Free, no accounttax year 2026IndividualChartered accountantCompany directorIn shortWhat is frozen is NOT the percentage but a euro amount. Every pension increase is therefore FULLY taxable, and the effective taxable share climbs above the table figure year after year. Applying the percentage to the CURRENT pension understates the income.What you getTaxable part of the pension · Governing table row · Taxable share in the first full year · Annual pension of the first full yearGerman pension allowance and supplement — EStG s. 19(2)
TaxPersonal income taxWork out the German pension allowance and its supplement under EStG s. 19(2): the percentage, the ceiling and the supplement follow the year the pension began and stay the same for life.Free, no accounttax year 2026IndividualChartered accountantCompany directorIn shortThe percentages of this table are the same as in s. 24a — the CEILINGS are not: EUR 3,000 against EUR 1,900 for the 2005 cohort, 960 against 608 for 2026. And this table also carries a SUPPLEMENT that s. 24a does not have.What you getTotal exempt · Governing table row · Base · Amount before the ceilingGerman property tax — tax factor, base amount and municipal multiplier
Real estateLocal taxesWork out German property tax under the federal model: a tax factor of 0.31 or 0.34 per mille on the property value (GrStG ss. 13, 15), then the municipality's multiplier (GrStG s. 25).Free, no accounttax year 2026IndividualCompany directorChartered accountantIn shortTwo multiplications, and the SECOND is in no federal statute: the municipality sets the multiplier. On the same property value one municipality can charge twice another — the multiplier weighs far more than the choice of tax factor.What you getProperty tax for the year · Property value · Tax factor (per mille) · Tax factor applied (per mille)German construction withholding tax — 15 per cent of the consideration
BusinessSelf-employed statusWork out the construction withholding under EStG s. 48: 15 per cent of the consideration including VAT, with the EUR 5,000 threshold — EUR 15,000 for exclusively exempt letting — and the small-landlord exception.Free, no accounttax year 2026Company directorChartered accountantFinance directorIn shortThe threshold is AGGREGATED PER RECIPIENT: three invoices of EUR 2,000 cross it although none reaches it alone. And it is then not the excess that is withheld but the WHOLE current payment.What you getWithholding to be made · Current consideration · Other construction supplied and expected this year · Total considerationGerman input VAT adjustment — UStG s. 15a with the limits of UStDV s. 44
BusinessVATWork out the input VAT adjustment for one calendar year: the annual share of input VAT times the change in percentage points, with the EUR 1,000 de minimis limit, the ten-point rule and its exception.Free, no accounttax year 2026Company directorChartered accountantFinance directorIn shortThe ten-point rule is NO safe harbour: UStDV s. 44(2) sentence 2 answers "THAT DOES NOT APPLY" as soon as the year's adjustment exceeds EUR 1,000. On large input VAT, a change of only a few points therefore still has to be adjusted.What you getInput VAT adjustment for this year · Total input VAT · Adjustment period · Annual share of input VATGerman interest on tax arrears — 0.15 per cent per full month
TaxPersonal income taxWork out German interest on tax arrears under AO s. 233a at the rate of s. 238(1a): 0.15 per cent per full month, that is 1.8 per cent a year, after the grace period of your tax period (15 months from 2025, longer for 2019 to 2024 under Art. 97 s. 36 EGAO) and on a base rounded down to whole EUR 50.Free, no accounttax year 2026Company directorIndividualChartered accountantIn shortHere only FULL months count — "months begun are disregarded" — and that is the OPPOSITE of ss. 240 and 152, where a single day triggers a whole month. Three provisions of the same statute, two ways of counting.What you getInterest on arrears · Difference · Rounded-down base · Rounding stepGerman late filing surcharge — 0.25 per cent per month started
TaxPersonal income taxWork out the German late filing surcharge under AO s. 152: 0.25 per cent for each month started, at least EUR 25 for annual returns and EUR 10 otherwise, capped at EUR 25,000 — using the filing deadlines of AO s. 149.Free, no accounttax year 2026Company directorIndividualChartered accountantIn shortTWO clocks run: the months of delay count from the FILING DEADLINE, while the duty to impose counts from the END OF THE CALENDAR YEAR. For adviser-prepared returns both land on fourteen months — so the first month of delay is already mandatory there, whereas a self-filer has a seven-month discretionary zone.What you getLate filing surcharge · Base · Amount from the rate, per month · Minimum per monthGerman payroll tax filing period — month, quarter or year
Salary & payrollPay and remunerationDetermine the German payroll tax filing period under EStG s. 41a(2): the calendar month is the rule, the quarter applies above EUR 1,080 up to EUR 5,000, and the calendar year up to EUR 1,080.Free, no accounttax year 2026Company directorChartered accountantFinance directorIn shortThe logic is the REVERSE of VAT: here the MONTH is the rule, and you step down to the quarter and the year as the amount falls. Anyone transposing their VAT reasoning believes they file quarterly and misses nine deadlines a year.What you getPayroll tax filing period · Filings per calendar year · Governing annual amount · Threshold for monthly filingGerman record retention periods — ten, eight or six years
BusinessSelf-employed statusWork out when a German retention period ends under AO s. 147: ten years for books and accounts, EIGHT for accounting vouchers, six for other records — counted from the END of the year in which the record arose.Free, no accounttax year 2026Company directorChartered accountantFinance directorIn shortThe period begins only at the END of the calendar year in which the record arose. A 2026 voucher with a ten-year period expires on 31 December 2036 — so it occupies the shelf for ELEVEN calendar years. Adding year and period and shredding on 1 January destroys the record twelve months too early.What you getFull years remaining · Retention period · Year the record arose · Year consideredGerman double household — accommodation and family journeys
Salary & payrollPay and remunerationWork out the deductible expenses of a second work household under EStG s. 9(1) sentence 3 no. 5: EUR 1,000 a month in Germany, EUR 2,000 abroad, and one family journey home a week at EUR 0.38 per kilometre.Free, no accounttax year 2026IndividualCompany directorChartered accountantIn shortThe accommodation ceiling is MONTHLY and lapses month by month. Abroad it is TWICE as high, and for a service flat abroad used compulsorily and for a bound purpose it falls away entirely. For the family journeys there is NO annual ceiling: sentence 7 refers only to "no. 4 sentences 3 to 5".What you getDeductible expenses · Ceiling per month · Accommodation cost allowed per month · Total accommodation costGerman VAT return period and special advance payment
BusinessVATDetermine the VAT return period under UStG s. 18(2) and the special advance payment under UStDV s. 47: one ELEVENTH of the previous year's advance payments, and only for monthly filers.Free, no accounttax year 2026Company directorChartered accountantFinance directorIn shortThe special advance payment is one ELEVENTH, not one twelfth — the deferred month is never paid in advance, so eleven months must carry twelve. And the QUARTERLY filer gets the same one-month extension with no advance payment at all.What you getSpecial advance payment · Return period · Governing annual tax · Threshold for monthly filingGerman bookkeeping obligation — AO s. 141 and HGB s. 241a
BusinessSelf-employed statusTest both rules separately: AO s. 141 bites after ONE year if turnover OR profit exceeds the limit; HGB s. 241a exempts only where TWO consecutive years stay below BOTH figures.Free, no accounttax year 2026Company directorChartered accountantFinance directorIn shortThe two provisions carry the same amounts and do NOT count the same years. Anyone reading only s. 141 of the Fiscal Code believes they are free while the commercial-law exemption has long gone — for example because the YEAR BEFORE LAST was over the limit.What you getHeadroom remaining to the nearest AO s. 141 limit · Turnover limit, AO s. 141 · Profit limit, AO s. 141 · Headroom on turnoverGerman allowance on the sale or cessation of a business
TaxCapital gainsWork out the allowance under EStG s. 16(4): EUR 45,000, reduced by every euro of gain above EUR 136,000 — and fully used up at EUR 181,000.Free, no accounttax year 2026Company directorChartered accountantIndividualIn shortThe allowance is NOT lost at EUR 136,000; from there it MELTS euro for euro and is only exhausted at EUR 181,000. In between, each euro of gain raises the taxable base by TWO euros.What you getTaxable gain · Gain on sale · Full allowance · Threshold from which the allowance meltsGerman old-age relief amount — the rate of your cohort
TaxPersonal income taxWork out the German old-age relief amount under EStG s. 24a: the percentage and the ceiling come from the calendar year following completion of the 64th year of life — and stay the same for life.Free, no accounttax year 2026IndividualCompany directorChartered accountantIn shortWhat governs is NOT the assessment year but the calendar year following completion of your 64th year of life. That percentage and that ceiling apply to you permanently — reading the table afresh each year halves the amount.What you getOld-age relief amount · Governing table row · Employment income · Other income taken into accountGerman default interest — five or nine points over the base rate
BusinessSelf-employed statusWork out default interest under BGB s. 288: five percentage points over the base rate where a consumer is involved, nine points between businesses — plus the EUR 40 flat fee.Free, no accounttax year 2026Company directorFinance directorIn shortThe statute names no fixed rate but a margin over the base rate: five percentage points where a consumer is involved, otherwise nine points on claims for payment.What you getInterest and flat fee together · Rate applied · Interest for a full year · Default interest for the periodGerman single-parent relief amount — calculate the allowance
TaxPersonal income taxWork out the single-parent relief amount under EStG s. 24b: EUR 4,260 a year for the first child and EUR 240 for each further child, reduced by one twelfth for every month without the conditions.Free, no accounttax year 2026IndividualIn shortThe relief amount is EUR 4,260 a year and rises by EUR 240 for each FURTHER child. It is deducted from total income, not from the tax.What you getRelief amount · Base amount for the first child · Increase for further children · Full annual amountGerman child benefit — EUR 259 a month per child
Salary & payrollPay and remunerationWork out German child benefit under EStG s. 66: EUR 259 a month for each child, paid from the start of the month in which the conditions are met.Free, no accounttax year 2026IndividualIn shortGerman child benefit is EUR 259 a month — the same amount for each child, whatever the number of children.What you getChild benefit for the year · Monthly amount per child · Child benefit per month · Months countedGerman low-value assets — immediate write-off or pooling?
BusinessCorporate income taxCheck whether an asset can be written off immediately under EStG s. 6(2) or belongs in the collective pool of EStG s. 6(2a) — with the three thresholds of EUR 250, 800 and 1,000.Free, no accounttax year 2026Company directorChartered accountantIn shortUp to EUR 800 net, an independently usable asset can be expensed immediately. Under the pooling method instead: immediate up to EUR 250, and spread over five years from EUR 250 to EUR 1,000.What you getDeduction in the first year · Net acquisition cost · Treatment (0 = ordinary depreciation, 1 = immediate write-off, 2 = pool) · Immediate write-off thresholdGerman depreciation calculator — straight-line or reducing balance
BusinessCorporate income taxWork out German depreciation under EStG s. 7: straight-line in equal annual amounts or reducing balance on the written-down value, including the twelfth-based proration of the year of acquisition.Free, no accounttax year 2026Company directorFinance directorChartered accountantIn shortStraight-line depreciation spreads the cost evenly over the useful life. Reducing-balance depreciation may not exceed three times the straight-line rate, nor 30 % — the lower of the two limits always applies.What you getDepreciation in the first year · Rate applied · Full annual amount · Months counted in the first yearFifth rule (Fünftelregelung) — what does spreading actually save?
TaxPersonal income taxWork out the German income tax on severance pay and disposal gains under § 34 (1) of the Income Tax Act, and compare it with ordinary taxation.Free, no accounttax year 2026Company directorIndividualIn shortThe fifth rule taxes one fifth of the extraordinary income and multiplies the extra tax by five: the saving comes solely from the curvature of the tariff, and is exactly zero in the proportional band.What you getIncome tax with the fifth rule · Income tax without the fifth rule · Remaining taxable income · One fifth of the extraordinary incomeCharitable donations — which German ceiling applies to you?
TaxPersonal income taxWork out how much of your donations is deductible under § 10b (1) of the German Income Tax Act: 20 per cent of total income, or 4 per thousand of turnover plus wages.Free, no accounttax year 2026Company directorIndividualIn shortThe higher of the two ceilings applies; anything above it is not lost but carried forward to later years under § 10b (1) sentence 9.What you getDeductible donations · Donations made · Ceiling at 20 per cent of income · Ceiling at 4 per thousand of turnover and wagesSmall-amount invoice — do the four mandatory details suffice?
TaxVATCheck whether your invoice falls under the 250-euro threshold of § 33 of the German VAT Implementing Ordinance, and read off the tax it contains.Free, no accounttax year 2026Company directorChartered accountantIn shortThe simplification applies up to a gross total of 250 euros — still at 250.00, no longer at 250.01; supplies under §§ 3c, 6a and 13b of the VAT Act are excluded whatever the amount.What you getTax contained in the total · Invoice total · Consideration excluding tax · Simplification under § 33 availableGerman long-term care insurance — which contribution rate applies?
Salary & payrollSocial contributionsWork out the contribution to statutory long-term care insurance under § 55 of Social Code XI, with the childless surcharge and the reductions from the second child.Free, no accounttax year 2026Company directorIndividualIn shortThe 3.6 per cent rate (PBAV 2025) rises by 0.6 percentage points for childless members over 23 and falls by 0.25 points for each of the second to fifth child under 25 — the first child does not lower the rate.What you getTotal monthly contribution · Applicable contribution rate · Earnings after the ceiling · Childless surchargePrivate school fees — how much stays deductible in Germany?
TaxPersonal income taxWork out the deductible share of private school fees under § 10 (1) no. 9 of the German Income Tax Act: 30 per cent, capped at 5,000 euros, excluding board, care and meals.Free, no accounttax year 2026IndividualIn shortBoarding, care and meals come out of the base first; 30 per cent of what remains is deductible, up to 5,000 euros per child and per couple of parents.What you getDeductible school fees · Fees paid · Excluded share · Fees taken into accountRetained-profit relief — is the § 34a election worth it?
TaxSelf-employed statusWork out the German tax on profits left in the business under § 34a of the Income Tax Act, including the 25 per cent charge that falls due when they are withdrawn.Free, no accounttax year 2032Company directorChartered accountantIn shortThe preferential rate is a deferral, not a gift: with the 25 per cent subsequent charge the cumulative burden reaches 46.19 per cent, above the 45 per cent top marginal rate.What you getTax on the retained profit · Retained profit · Positive balance of withdrawals over contributions · Preferential rateProgression proviso — what does the tax-free benefit really cost?
TaxPersonal income taxWork out the special rate under § 32b of the German Income Tax Act for short-time allowance, sick pay or parental allowance, and the extra tax it creates.Free, no accounttax year 2026IndividualCompany directorIn shortThe benefit stays tax-free but raises the rate on your other income: the extra tax appears only in the assessment and is the most common cause of unexpected back payments.What you getIncome tax with the progression proviso · Income tax without the progression proviso · Benefits counted for the rate · Notional income used for the rateTraining allowance — 1,200 euros for a child living away from home
TaxPersonal income taxCheck the allowance under § 33a (2) of the German Income Tax Act for an adult child in training who lives away from home, including the monthly proration and the split between parents.Free, no accounttax year 2026IndividualIn shortThe allowance is 1,200 euros per calendar year and is granted only ONCE for the same child: parents assessed jointly deduct it in full; where several taxpayers meet the conditions separately, each parent receives half without a joint application.What you getDeductible allowance · Annual amount under § 33a (2) · Months with entitlement · Prorated allowanceChild allowance or child benefit — which is better for you?
TaxPersonal income taxRun the comparison of § 31 of the German Income Tax Act: the allowances of § 32 (6) against the child benefit entitlement, with the add-back the tax office applies.Free, no accounttax year 2026IndividualIn shortYou cannot have both: the tax office deducts the allowances and adds the full child benefit entitlement back to the tax — that add-back is what decides which route wins.What you getIncome tax after the comparison · Allowances under § 32 (6) · Child benefit entitlement for the year · Tax under the benefit routePermanent VAT filing extension — how large is the special prepayment?
TaxVATWork out the special prepayment under § 47 of the German VAT Implementing Ordinance: one eleventh of last year's prepayments, with the pro-rata uplift and the December set-off.Free, no accounttax year 2026Company directorChartered accountantIn shortThe special prepayment is one ELEVENTH, not one twelfth, of last year's prepayments — and only monthly filers owe it at all.What you getSpecial prepayment · Prepayments scaled to a full year · Prepayment for the last period · Still payable after set-offGerman statutory health insurance — which contribution rate applies?
Salary & payrollSocial contributionsWork out the contribution to German statutory health insurance under §§ 241, 242 and 243 of Social Code V, with the reduced rate without sick pay and the fund's own supplement.Free, no accounttax year 2026Company directorIndividualIn shortThe statutory rate is 14.6 per cent, or 14.0 per cent without entitlement to sick pay; the supplement is added in POINTS and set by each health fund itself.What you getTotal monthly contribution · Total contribution rate · Statutory rate · Supplementary rateGerman sick pay — what survives the 90 per cent cap?
Salary & payrollPay and remunerationWork out statutory sick pay under § 47 of Social Code V: 70 per cent of reference pay, capped at 90 per cent of net pay, per calendar day.Free, no accounttax year 2026IndividualCompany directorIn shortThe 70 per cent of gross pay applies only while it stays below 90 per cent of net pay — for most employees that second cap is what decides.What you getTotal sick pay · Reference pay per calendar day · 70 per cent of reference pay · 90 per cent of net pay (with the net share of one-off payments)Short-time work allowance — 60 or 67 per cent of what exactly?
Salary & payrollPay and remunerationWork out German short-time work allowance under §§ 105 and 106 of Social Code III from the net pay difference between target and actual pay.Free, no accounttax year 2026Company directorIndividualIn shortThe rate applies not to the lost wage but to the difference between the two FLAT-RATE NET amounts — which is why the allowance falls well below 60 per cent of the gross shortfall.What you getAllowance for the period · Target pay, rounded to 20 euros · Actual pay, rounded to 20 euros · Net pay differenceGerman maternity protection periods — when does the ban on work end?
Salary & payrollPay and remunerationWork out the protection periods under § 3 of the Maternity Protection Act: six weeks before and eight or twelve weeks after the birth, with the carry-over for an early birth.Free, no accounttax year 2026Company directorIndividualIn shortAn early birth shortens the period before — but those exact days extend the period after under § 3 (2) sentence 3. The total length does not change.What you getTotal length of the ban on work · Protection period before the birth · Base period after the birth · Days carried over from the shortened periodGerman insolvency pay — how much does the agency actually cover?
Salary & payrollPay and remunerationWork out insolvency pay under §§ 165 and 167 of Social Code III: the net pay derived from the capped gross, for three months at most.Free, no accounttax year 2026IndividualCompany directorIn shortOnly the last THREE MONTHS OF THE EMPLOYMENT preceding the insolvency event are covered (SGB III s. 165(1)) — if the employment ended earlier, its last three months; older arrears remain claims in the insolvency proceedings.What you getTotal insolvency pay · Gross reduced to the ceiling · Net pay per month · Months coveredGerman unemployment benefit — for how long and how much?
Salary & payrollPay and remunerationWork out the duration and amount of German unemployment benefit under §§ 147, 149 and 154 of Social Code III from insurance months, age and benefit pay.Free, no accounttax year 2026IndividualCompany directorIn shortDuration follows a table with TWO conditions: insurance months AND completed age. Below 50, twelve months is the maximum, even after twenty years of work.What you getBenefit per month · Entitlement period · Benefit rate · Benefit per calendar dayGerman parental leave — how many months do you have left?
Salary & payrollPay and remunerationWork out the remaining entitlement to parental leave under § 15 (2) of the Federal Parental Allowance and Parental Leave Act (BEEG), with up to 24 months carried over and the maternity period set off.Free, no accounttax year 2026IndividualCompany directorIn shortThe entitlement is PER CHILD and PER PARENT and runs to 36 months; up to 24 of them can be carried over to the child's eighth birthday — the rest lapses at the third.What you getRemaining parental leave · Total entitlement · Maternity period set off · Of which transferableCrediting foreign tax — how much stays uncredited?
TaxPersonal income taxWork out the credit ceiling under § 34c (1) of the German Income Tax Act, the excess that cannot be credited, and the comparison with the deduction of subsection 2.Free, no accounttax year 2026Company directorChartered accountantIn shortThe ceiling comes from the AVERAGE tax rate, not the marginal rate — and anything above it lapses, with no carry-forward.What you getGerman tax after the credit · German tax without the credit · Average tax rate · Credit ceilingRiester allowances — how much must you pay in yourself?
TaxPersonal income taxWork out the basic and child allowances under §§ 84 and 85 of the German Income Tax Act and the minimum own contribution of § 86, including the pro-rata reduction.Free, no accounttax year 2026IndividualIn shortThe allowances are DEDUCTED from the minimum own contribution: the more you receive, the less you pay in — in the extreme only the 60-euro floor.What you getAllowance actually granted · Basic allowance · Child allowance · Total allowancesTrade tax apportionment — which municipality gets what?
TaxLocal taxesApportion the German trade tax base amount under § 29 of the Trade Tax Act between the municipalities involved, with wages rounded down to full 1,000 euros.Free, no accounttax year 2026Company directorChartered accountantIn shortThe key is WAGES per establishment, not turnover — and they are rounded down to full 1,000 euros before the ratio is formed.What you getShare of municipality A · Share of municipality B · Share of municipality C · Rounded wages ARight to shorter hours — do you qualify under German law?
Salary & payrollPay and remunerationCheck the conditions of § 8 of the Part-Time and Fixed-Term Employment Act: more than 15 employees, more than six months' service, three months' notice and the two-year bar.Free, no accounttax year 2026Company directorIndividualIn shortBoth thresholds are STRICT: exactly 15 employees and exactly six months are not enough — and an employer who fails to refuse in text form one month ahead has consented.What you getRight under § 8 exists · Headcount condition met · Service condition met · Notice period observedFixed-term contract without objective grounds — how long, how often?
Salary & payrollPay and remunerationCheck the maximum duration and number of extensions under § 14 (2), (2a) and (3) of the German Part-Time and Fixed-Term Employment Act, with the prior-employment bar and the start-up privilege.Free, no accounttax year 2026Company directorChartered accountantIn shortTwo years and three extensions as a rule — four years for young companies, five years from age 52 after unemployment; prior employment with the same employer closes the first two routes.What you getFixed term without grounds is permissible · Permitted maximum duration · Permitted extensions (−1 = multiple) · Maximum duration observedWorking time — eight hours, ten, or not permitted at all?
Salary & payrollPay and remunerationCheck the maximum daily working time and rest period under §§ 3 and 5 of the German Working Time Act, including the six-month or 24-week averaging period.Free, no accounttax year 2026Company directorIndividualIn shortTen hours are not a right but a conditional exception: the average must stay at eight hours over six months or 24 weeks (for night workers over one calendar month or four weeks, § 6 (2) of the Working Time Act) — and eleven hours of uninterrupted rest come on top.What you getWorking-time pattern permitted · Standard daily hours · Maximum daily hours · Reference period (months)The ten-year rule — what will the next gift cost?
TaxInheritance and giftsWork out the aggregation of earlier gifts under § 14 of the German Inheritance and Gift Tax Act: total tax, creditable tax, minimum tax and the 50 per cent cap.Free, no accounttax year 2026IndividualCompany directorIn shortThe ten years run BACKWARDS from the latest gift: one made nine years after the previous is still aggregated, one made eleven years after is not.What you getTax assessed on the latest acquisition · Aggregated acquisitions · Tax on the aggregate · Creditable tax on earlier acquisitionsCarer's leave — how many months are you entitled to?
Salary & payrollPay and remunerationCheck entitlement and remaining duration of German carer's leave under §§ 3 and 4 of the Care Leave Act, with the 15-employee threshold and the 24-month overall cap.Free, no accounttax year 2026Company directorIndividualIn shortThere is NO entitlement with 15 or fewer employees — but the ten working days of § 2 are open to everyone, whatever the size of the employer.What you getCarer's leave still available · Entitlement against the employer · Remainder of the six-month limit · Remainder of the 24-month capGerman employee allowance — is itemising worth it?
Salary & payrollPay and remunerationCompare your evidenced work-related expenses with the German standard employee allowance of EUR 1,230 under EStG s. 9a, and see which amount is actually deducted.Free, no accounttax year 2026IndividualIn shortThe standard allowance and actual expenses are never added together: the EUR 1,230 allowance applies unless higher expenses are evidenced.What you getAmount actually deducted · Income · Standard allowance applied · Evidenced expensesGerman commuting allowance — rate per kilometre and annual cap
Salary & payrollPay and remunerationWork out the German commuting allowance under EStG s. 9(1) sentence 3 no. 4: EUR 0.38 per full kilometre of distance and working day, capped at EUR 4,500 a year — except where a car is used.Free, no accounttax year 2026IndividualIn shortThe commuting allowance is EUR 0.38 per full kilometre of the ONE-WAY distance and per working day. The EUR 4,500 cap does not apply where you use your own car or one made available to you.What you getDeductible commuting allowance · Full kilometres counted · Allowance per working day · Total before the capGerman solidarity surcharge — exemption limit and taper zone
TaxPersonal income taxWork out the German solidarity surcharge on your income tax: 5.5 % under SolzG s. 4, but only above the exemption limit of EUR 20,350 (EUR 40,700 under joint assessment), and capped at 11.9 % of the excess.Free, no accounttax year 2026IndividualCompany directorIn shortThe solidarity surcharge is charged on income tax, not on income: it is 5.5 %, falls away entirely up to the exemption limit, and within the taper zone is capped at 11.9 % of the amount above that limit.What you getSolidarity surcharge · Base (income tax) · Applicable exemption limit · Amount above the exemption limitGerman flat tax on investment income — with the saver's allowance
TaxInvestment incomeWork out the German flat tax on investment income: 25 % under EStG s. 32d, after deducting the saver's allowance of EUR 1,000 (EUR 2,000 for jointly assessed spouses) under EStG s. 20(9).Free, no accounttax year 2026IndividualCompany directorIn shortThe German flat tax is 25 % — but not on gross income: the saver's allowance of EUR 1,000 is deducted first, or EUR 2,000 under joint assessment.What you getFlat tax on investment income · Investment income · Saver's allowance applied · Taxable amountGerman trade tax calculator — base amount and municipal multiplier
TaxLocal taxesWork out German trade tax under sections 11 and 16 of the Trade Tax Act (GewStG): rounding down to whole hundreds of euros, the EUR 24,500 allowance for individuals, the 3.5 % base rate and your municipality's multiplier.Free, no accounttax year 2027Company directorFinance directorChartered accountantIn shortGerman trade tax arises in three steps: round the trade profit down to whole hundreds of euros, deduct the allowance (individuals and partnerships only), take 3.5 % of the remainder as the base amount — then apply the municipality's multiplier.What you getTrade tax · Trade profit, rounded down to whole EUR 100 · Allowance applied · Base amountGerman corporation tax — rate by assessment period
TaxCorporate income taxWork out German corporation tax on a company's taxable income under section 23 of the Corporation Tax Act (KStG). The rate is not a fixed figure: it falls by one point a year from 2028, from 15 % to 10 % from 2032.Free, no accounttax year 2026Company directorFinance directorChartered accountantIn shortGerman corporation tax is 15 % of taxable income up to assessment period 2027, then steps down year by year to 10 % from 2032.What you getCorporation tax · Taxable income · Rate for the assessment period · Income after corporation taxGerman small business VAT exemption — check the turnover limits
BusinessSelf-employed statusCheck whether you still qualify for the German small business exemption under section 19 of the VAT Act (UStG), and see how much turnover is left this year before the exemption falls away.Free, no accounttax year 2026Company directorIndividualIn shortThe small business exemption applies only if BOTH limits are met: total turnover of at most EUR 25,000 in the previous year and at most EUR 100,000 in the current calendar year. In the year the business is started, only the EUR 25,000 limit applies.What you getTurnover still available this year · Previous-year turnover against the EUR 25,000 limit · Current-year turnover against the applicable limit (EUR 100,000, or EUR 25,000 in the start-up year) · Small business exemption availableGerman VAT calculator — net, gross and tax amount
TaxVATConvert between net and gross amounts and work out German VAT at the standard rate of 19 % or the reduced rate of 7 % under section 12 of the German VAT Act (UStG).Free, no accounttax year 2026Company directorFinance directorIn shortGerman 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).What you getVAT · Net amount (taxable base) · Tax amount · Gross amountGerman income tax — calculate the statutory tariff
TaxPersonal income taxWork out the German income tax due on a given taxable income under section 32a of the Income Tax Act (EStG): basic allowance, the two progressive zones, and the spouse splitting procedure.Free, no accounttax year 2026IndividualCompany directorIn shortGerman income tax is a formula, not a table: nothing is due up to EUR 12,348, then two progressive zones apply, followed by two linear zones at 42 % and 45 % marginal rates.What you getStatutory income tax · Taxable income (rounded down to whole euros) · Average tax rate · Income remaining after income taxExempt sustainable mobility allowance
Salary & payrollSocial contributionsShare of the French sustainable mobility allowance exempt from contributions and tax, alone or combined with employer coverage of a public transport pass.Free, no accounttax year 2026Company directorChartered accountantIndividualIn shortEnter the sustainable mobility allowance paid over the year, the annual cost of the public transport pass and the coverage actually paid: the calculation gives the cap for the allowance alone, the cap for the combination, the total exempt share and the share that remains subject to contributions and income tax.What you getExemption cap for the allowance alone · Exemption cap for allowance + public transport coverage · Sustainable mobility allowance paid · Minimum mandatory coverage of the passSocial flat-rate contribution
Salary & payrollSocial contributionsEmployer's social flat-rate contribution (forfait social) by type of payment and headcount: 20%, 16%, 10% or 8%, or full exemption.Free, no accounttax year 2026Company directorFinance directorChartered accountantIn shortEnter the type of payment and the headcount band: the calculator says whether the contribution is due, at which rate, and what the payment costs the employer in total.What you getFlat-rate contribution due · Liability (1 = due, 0 = exempt) · Amount paid · Applicable rateActual expenses vs 10% standard deduction
TaxPersonal income taxCompare the 10% standard deduction for professional expenses (with its minimum and maximum) to your actual justified expenses, and keep the more favourable one.Free, no accounttax year 2026IndividualIn shortEnter your taxable net salary and the total of your justified actual expenses: the calculator applies the 10% standard deduction within its minimum and maximum, compares it to your actual expenses and keeps the higher deduction.What you getDeduction kept (the more favourable) · 10% standard deduction before minimum and maximum · Standard deduction after minimum and maximum · Actual expenses enteredDeductible meal expenses for the self-employed
BusinessSelf-employed statusWork out the share of your meal expenses that is deductible from your BIC or BNC profit, the share that stays personal, and the resulting income tax saving.Free, no accounttax year 2026IndividualCompany directorIn shortOnly the EXTRA cost of a meal is deductible: per meal, the deduction equals what you paid, capped at the limit above which the spend is deemed excessive, minus the flat value of the meal you would have eaten at home.What you getTotal deduction for the year · Flat value of a meal taken at home, never deductible · Maximum spend kept per meal (above it, the spend is deemed excessive) · Deductible share per mealFrench VAT exemption threshold
BusinessVATPlace your turnover against the French small-business VAT exemption thresholds: remaining margin, exit next year or immediate VAT, theoretical VAT.Free, no accounttax year 2026Company directorChartered accountantIndividualIn shortFrom your activity and your turnover for the previous and current years, the calculation tells whether the VAT exemption is kept, lost on the following 1 January or lost from the day the threshold is exceeded, with the remaining margin and the theoretical VAT at the standard rate.What you getRemaining margin before the exemption threshold — exemption kept · Excess over the exemption threshold for the current year · Excess over the exemption threshold for the previous year — exemption lost since 1 January · Exemption threshold (previous-year turnover)Minimum internship stipend
Salary & payrollPay and remunerationMinimum hourly and monthly stipend of a student intern in France, contribution-free allowance and the share subject to contributions if the agreement pays more.Free, no accounttax year 2026IndividualStudentCompany directorIn shortEnter the internship length and the attendance hours of the month: the calculation says whether the stipend is mandatory, gives its hourly and monthly minimum, the share exempt from social contributions and the share that contributes when the agreement pays more than the minimum.What you getStipend for the month · Minimum hourly stipend · Minimum stipend for the month · Contractual stipend for the monthOvertime pay calculator
Salary & payrollPay and remunerationGross pay for your overtime hours at the French statutory premiums (25% then 50%), with an annual estimate set against the legal quota and the income tax exemption ceiling.Free, no accounttax year 2026IndividualCompany directorIn shortEnter your gross hourly rate and your hours for the week: the calculation breaks down the hours paid at +25% and +50%, what they earn in gross terms, and sets the year against the statutory overtime quota and the income tax exemption ceiling.What you getGross overtime pay for the week · Overtime hours in the week (h) · Hours paid at +25% (h) · Hours paid at +50% (h)Additional hours of a part-time contract
Salary & payrollPay and remunerationQuota, 10% and 25% uplifts, gross monthly cost and the risk of reclassification as full-time, from the contractual working time and the hours actually worked.Free, no accounttax year 2026Company directorChartered accountantIndividualIn shortEnter the working time set in the contract, the hours actually worked and the gross hourly rate: the calculator says how many additional hours are allowed, what they cost each month, and how far the contract stands from being reclassified as full-time.What you getAdditional hours for the week · Maximum quota of additional hours · Hours uplifted by 10% (within the one-tenth limit) · Hours uplifted by 25% (beyond the one-tenth limit)Real estate wealth tax (IFI) calculator
TaxPersonal income taxEstimate your IFI: main residence allowance, deductible debts, progressive brackets, relief near the threshold and the income-based cap.Free, no accounttax year 2026IndividualChartered accountantIn shortEnter the value of your real estate and your debts: the calculator applies the main residence allowance, checks the liability threshold, runs the brackets one by one, then deducts the relief and the cap where they apply.What you getIFI due · Main residence allowance · Net taxable real estate · IFI — 1st bracketFrench income tax (progressive scale)
TaxPersonal income taxCompute your French income tax bracket by bracket from your net taxable income and household shares, including the low-income reduction (décote) and the family-quotient cap. Full result, free of charge.Free, no accounttax year 2026IndividualCompany directorChartered accountantIn shortEstimate your French income tax on the official indexed 2026 scale (11%, 30%, 41% and 45% brackets), with a capped family quotient and the low-income reduction.What you getEstimated income tax · Family quotient (income per share) · Marginal tax rate · Average tax ratePaid leave indemnity
Salary & payrollPay and remunerationWork out the indemnity for your paid leave days: one tenth of the reference-period pay or salary maintenance, whichever is more favourable.Free, no accounttax year 2026IndividualCompany directorChartered accountantIn shortThe paid leave indemnity is one tenth of the gross pay of the reference period, prorated to the days taken; it cannot be lower than the salary that would have been earned by working — the more favourable amount is paid.What you getPaid leave indemnity retained (the more favourable) · Indemnity under the one-tenth rule · Indemnity under salary maintenance · Method retained: one-tenth ruleRetirement indemnity calculator
Salary & payrollPay and remunerationCompute the statutory indemnity due to a French permanent-contract employee who retires voluntarily or is retired by their employer, with its social and tax treatment.Free, no accounttax year 2026IndividualCompany directorChartered accountantIn shortVoluntary retirement: 1/2 month of salary from 10 years of seniority, 1 month from 15 years, 1.5 months from 20 years, 2 months from 30 years, all subject to contributions and taxable. Employer-initiated retirement: at least the statutory severance pay (1/4 of a month per year up to 10 years, 1/3 beyond), exempt from income tax and from contributions within limits.What you getStatutory indemnity · Bracket reached — months of salary due · Voluntary retirement indemnity · Portion for the years up to 10 years (1/4 of a month per year)Statutory severance pay calculator
Salary & payrollPay and remunerationCompute the statutory severance pay of a French permanent-contract employee from their reference salary and their seniority, in years and months.Free, no accounttax year 2026IndividualCompany directorChartered accountantIn shortThe statutory severance pay is 1/4 of a month of reference salary per year of seniority up to 10 years, then 1/3 of a month per year beyond — from 8 months of uninterrupted seniority, except for gross misconduct.What you getStatutory severance pay · Portion for the years up to 10 years (1/4 of a month per year) · Portion for the years beyond 10 years (1/3 of a month per year) · Seniority taken into account — full yearsMutual termination indemnity calculator
Salary & payrollPay and remunerationCompute the specific indemnity of a French mutual termination (rupture conventionnelle): statutory floor, amount retained, portion exempt from contributions, employer levy and portion subject to contributions.Free, no accounttax year 2026IndividualCompany directorChartered accountantIn shortThe specific indemnity cannot be lower than the statutory severance pay (1/4 of a month per year up to 10 years, 1/3 beyond), whatever the seniority; it is exempt from social security contributions up to two annual social security ceilings, with an employer levy on the exempt portion.What you getMutual termination indemnity retained · Statutory severance pay (Labour Code floor) · Portion for the years up to 10 years (1/4 of a month per year) · Portion for the years beyond 10 years (1/3 of a month per year)Sick pay for the self-employed
BusinessSelf-employed statusSick leave of a French craftsman, trader, micro-entrepreneur or independent professional: daily allowance, waiting period, income threshold that opens the right, gross total and net of CSG-CRDS.Free, no accounttax year 2026Company directorIndividualChartered accountantIn shortEnter the contributory income of your last three calendar years and the length of the sick leave: the calculator states what the health insurance fund will pay per day, from which day, for how many days, and what is left once CSG and CRDS are withheld.What you getAverage annual business income (Raam) · Cap on the income retained for this scheme · Income actually retained as the numerator · Income threshold below which the allowance is nilSickness daily allowance calculator
Salary & payrollSocial contributionsEstimate the French health insurance daily allowances of an employee on sick leave: daily allowance, days paid after the waiting period, gross total and estimated net.Free, no accounttax year 2026IndividualChartered accountantIn shortThe daily allowance is 50% of the daily reference salary (last 3 gross salaries / 91.25), with the salary taken into account capped at 1.4 times the SMIC; it is paid after a 3-day waiting period, up to 360 days over 3 years.What you getTotal gross daily allowances over the leave · Cap on the salary taken into account (1.4 × monthly SMIC) · Gross monthly salary taken into account · Daily reference salaryMileage allowance calculator (car scale)
TaxPersonal income taxCompute your deductible mileage expenses under the official French car scale, from the vehicle's fiscal horsepower and annual business distance.Free, no accounttax year 2026IndividualCompany directorChartered accountantIn shortThe mileage scale gives the vehicle expenses deductible under the actual-expenses option: one formula per fiscal horsepower band and distance bracket, increased by 20% for an electric vehicle.What you getDeductible mileage expenses for the year · Scale amount (before increase) · Electric vehicle increase · Distance taken into account (km)Group tax consolidation
BusinessCorporate income taxCompute a consolidated group's combined result, the capped set-off of carried-forward group losses and the tax due — together with the saving that immediate loss relief provides.Free, no accounttax year 2026Finance directorChartered accountantCompany directorIn shortThe combined result is the algebraic sum of each group company's result: enter the parent's result, the profits of profitable subsidiaries and the total losses, and the calculator derives the group's tax and compares it with what the companies would have borne separately.What you getCorporation tax payable by the group · Shareholding required in the subsidiaries' capital · Length of the election for the regime (accounting periods) · Group's combined resultCompound interest
TaxInvestment incomeWork out the final value of savings that compound their interest, with or without regular contributions, in nominal and in constant euros.Free, no accountIndividualStudentIn shortEnter your starting capital, your regular contribution, a rate of return and a duration: you get the final capital, the total paid in, the interest earned and the year-by-year balance.What you getFinal capital · Starting capital · Total contributions · Total invested (start + contributions)French corporate-tax instalments calculator
TaxCorporate income taxYour four quarterly corporate-tax instalments from the last closed year's tax — with the €3,000 exemption and the 2571 slip deadlines.Free, no accounttax year 2026Finance directorChartered accountantIn shortCompute your four corporate tax instalments — one quarter of the reference tax each — and check the €3,000 exemption.What you getQuarterly instalment · 1st instalment — 15 March · 2nd instalment — 15 June · 3rd instalment — 15 SeptemberFrench corporate tax (IS)
TaxCorporate income taxCompute your corporate tax: 15% reduced SME rate up to €42,500 of profit, 25% standard rate above.Free, no accounttax year 2026Company directorFinance directorChartered accountantIn shortEnter your profit: 15% up to €42,500 if your SME qualifies, 25% above — complete result, free.What you getCorporate tax due · Portion at the reduced rate (15%) · Portion at the standard rate (25%) · Effective rateYoung innovative company: exemptions
BusinessCorporate income taxCheck the five criteria of the French JEI status and price the annual employer contribution savings on your research and development staff.Free, no accounttax year 2026Company directorFinance directorChartered accountantIn shortJEI status exempts employer social insurance and family allowance contributions for R&D staff, within a monthly pay cap of 4.5 times the minimum wage and an annual cap per establishment.What you getAnnual employer contribution savings · JEI status: criteria met (1 = yes, 0 = no) · Monthly exempt pay base per employee · Health, maternity, disability, deathAccrued paid leave calculator
Salary & payrollPay and remunerationWork out the paid leave days you have accrued from your months of actual work: 2.5 working days per month, rounded up, capped at 30 days.Free, no accounttax year 2026IndividualCompany directorFinance directorIn shortEach month of actual work earns 2.5 working days of paid leave (30 working days, i.e. 5 weeks, for a full reference period); a non-whole result is rounded up to the next whole number.What you getAccrued leave days (rounded up) · Accrued days before rounding · Annual cap in the chosen unit · Equivalent weeks of leaveLivret A, LDDS and LEP interest
TaxInvestment incomeWork out the interest on a Livret A, LDDS or LEP French regulated savings account: fortnight rule, year-end capitalisation, deposit ceiling and closing balance.Free, no accounttax year 2026IndividualIn shortPick the account, enter your balance and monthly deposit: you get the interest earned over the period, the balance reached and what yearly capitalisation adds. This interest is exempt from income tax and social levies, so the amount shown is net.What you getInterest over the period (net of tax) · Balance at the end of the period · Total actually deposited · Deposits refused for lack of headroom under the ceilingLMNP simulator: micro-BIC or actual-cost regime
Real estatePersonal income taxCompare the tax of a non-professional furnished landlord under the micro-BIC and the actual-cost regime (expenses, interest, depreciation) and see which regime costs less.Free, no accounttax year 2026IndividualChartered accountantIn shortThe micro-BIC applies a flat allowance (50% for a standard furnished let or a classified tourist rental, 30% for an unclassified tourist rental); the actual-cost regime deducts expenses, interest and depreciation. The regime retained is the one with the lowest combined income tax and social levies.What you getTotal tax under micro-BIC (most favourable regime) · Total tax under the actual-cost regime (regime retained) · Income tax due — the social levies shown are replaced by contributions that are not calculated · Micro-BIC — flat allowanceUrssaf late-payment surcharges
BusinessSocial contributionsWork out the late-payment surcharges owed to Urssaf on contributions paid late or on an assessment: the initial surcharge and the one per month started.Free, no accounttax year 2026Company directorIn shortUrssaf late-payment surcharges are 5% of the contributions not paid on the due date, plus 0.2% per month or part-month elapsed — from the due date for a missed instalment, after an inspection, from 1 February of the year following the one for which the contributions are reassessed (reassessment for 2023: from 1 February 2024). After an inspection, the initial surcharge is not applied as long as the assessment stays below the annual social security ceiling, and the additional rate drops to 0.1% if the assessment is paid within 30 days of the formal notice.What you getLate-payment surcharges due · Initial surcharge · Additional surcharge · Contributions dueMerger deficit and surplus
BusinessCorporate income taxCompute the deficit or surplus arising on a merger: the share of net assets received, the technical deficit capped by unrealised gains, the true deficit, and the allocation to the assets contributed.Free, no accountChartered accountantFinance directorCompany directorIn shortThe difference between the share of net assets received from the absorbed company and the book value of the cancelled shares is a surplus where positive and a deficit where negative: enter the holding, the book value of the shares and the net assets contributed, and the calculator splits the deficit between its technical part, capped by unrealised gains, and the true deficit.What you getShare of net assets received from the absorbed company · Book value of the cancelled shareholding · Merger surplus · Merger deficitMargin, markup and coefficient
BusinessVATGross margin, margin rate, markup rate and multiplier coefficient for an item, starting from the selling price, the coefficient or a target markup rate.Free, no accounttax year 2026Company directorChartered accountantFinance directorIn shortFrom a net-of-VAT purchase cost and a starting point of your choice — selling price, multiplier coefficient or target markup rate — the calculation returns the gross margin, the margin rate, the markup rate, the multiplier coefficient, the selling price excluding and including VAT, and the VAT collected.What you getGross margin excluding VAT · Purchase cost excluding VAT · Selling price excluding VAT · Selling price including VATMortgage payment and total cost calculator
Real estateCapital gainsWork out the monthly payment of a fixed-rate mortgage, the monthly insurance, the total interest paid and the total amount repaid.Free, no accountIndividualIn shortEnter the principal, nominal rate, term and insurance rate from your offer: you get the constant monthly payment, with and without insurance, and what the loan will cost you overall.What you getTotal monthly payment, insurance included · Monthly payment excluding insurance · Monthly insurance · Total interest costFrench micro-entrepreneur simulator
BusinessSelf-employed statusSocial contributions, flat-rate allowance, income tax (flat payment or marginal rate) and net income after levies, at 2026 rates.Free, no accounttax year 2026Company directorIndividualIn shortEstimate your micro-entrepreneur contributions and net income with the 2026 rates per activity (12.3%, 21.2% or 25.6%).What you getNet income after contributions and tax · Social contributions · Flat-rate allowance · Taxable income (after allowance)Micro-enterprise vs actual regime: comparison
BusinessSelf-employed statusCompare a sole trader's net disposable income under the French micro regime (flat-rate allowance) and the actual regime (deducted expenses), and find the more favourable one.Free, no accounttax year 2026Company directorIndividualChartered accountantIn shortThe micro regime wins when your actual expenses stay below the flat-rate allowance of your activity; above it, the actual regime deducts them and often wins — the regime retained is the one leaving the most net income after expenses, contributions and tax.What you getNet disposable income under the micro regime (turnover − expenses − contributions − tax) · Net disposable income under the actual regime (profit − contributions − tax) · Micro — flat-rate social contributions on turnover · Micro — flat-rate expense allowanceStatutory auditor appointment thresholds
BusinessCorporate income taxMust your company appoint a statutory auditor? Compare balance sheet total, net turnover and headcount against your regime's thresholds.Free, no accounttax year 2026Company directorFinance directorChartered accountantIn shortAppointment becomes mandatory as soon as two of the three thresholds of your regime are exceeded: balance sheet total, net turnover and average headcount are each assessed separately, then counted.What you getNumber of thresholds exceeded (out of three) · Balance sheet total threshold applying to your regime · Balance sheet threshold exceeded (1 = yes, 0 = no) · Net turnover threshold applying to your regimeProfit-sharing: statutory formula
Salary & payrollPay and remunerationCompute the statutory profit-sharing reserve: half of net profit less 5% of equity, prorated by the payroll-to-value-added ratio.Free, no accounttax year 2026Company directorFinance directorChartered accountantIndividualIn shortEnter net profit, equity, payroll and value added: the reserve to be shared among employees is shown in full, free of charge.What you getSpecial profit-sharing reserve · Return on equity (5%) · Calculation base (net profit − return on equity) · Payroll to value added ratioPEA withdrawal tax calculator
TaxInvestment incomeWork out the income tax and social levies due on a withdrawal from a French PEA equity savings plan: plan gain, withdrawn share, exemption after 5 years, closure before 5 years, net received.Free, no accounttax year 2026IndividualIn shortBefore 5 years, a withdrawal closes the plan and the whole net gain is taxed at the flat rate plus social levies; after 5 years the gain is exempt from income tax but the gain share included in the withdrawal still bears social levies, and a partial withdrawal no longer closes the plan.What you getTotal deducted from the withdrawal (tax + social levies) · Amount actually withdrawn from the plan · Total net gain of the plan (total value − payments) · Taxable gain share included in the withdrawalLate payment penalty calculator (business-to-business)
BusinessCorporate income taxWork out the late payment penalties on a business-to-business invoice (ECB rate + 10 points or contractual rate) and the €40 flat-rate recovery fee per invoice.Free, no accounttax year 2026Company directorFinance directorChartered accountantIn shortA business paid late may claim, without any reminder, penalties at the ECB rate plus 10 points (or the contractual rate, never below three times the legal interest rate) and a €40 flat-rate recovery fee per invoice.What you getTotal due (penalties + flat-rate fees) · Annual penalty rate applied · Statutory floor rate (3 × legal interest rate) · Late payment penaltiesDeductible maintenance payments
TaxPersonal income taxHow much of a pension alimentaire paid to a minor child, an adult child or a dependent parent is deductible from your total income, how much is lost above the cap, and how much is taxable in the recipient's hands.Free, no accounttax year 2026IndividualChartered accountantIn shortState who receives the payment, in what form and in what situation: the calculator applies the right cap — none for a minor child, 6,855 € or 13,710 € for an adult child, a housing allowance of 4,075 € or 8,151 € — tells you what is lost above it, and gives the amount the recipient must declare.What you getAmount deductible from your total income · Total taken into account before the cap · Of which flat-rate housing deduction · Applicable cap (0 € = no cap)Survivor's pension calculator
Salary & payrollPay and remunerationEstimate the French general scheme survivor's pension: 54% of the deceased's pension, age condition, resource ceiling, minimum amount and child increase.Free, no accounttax year 2026IndividualIn shortEnter the deceased's basic retirement pension, your annual resources and your household situation: you get the theoretical 54% survivor's pension, the applicable resource ceiling, any reduction and the monthly amount actually retained.What you getMonthly survivor's pension retained (gross) · Theoretical survivor's pension: share of the deceased's pension · Applicable minimum survivor's pension · Annual resource ceiling applicable to your situationMadelin deduction cap — welfare cover and involuntary job loss
BusinessSelf-employed statusDeductible share of a self-employed person's voluntary contributions to welfare (prévoyance), health cover and involuntary-job-loss cover, and the share lost above the cap.Free, no accounttax year 2026Company directorChartered accountantIn shortEnter your taxable profit before deduction and the voluntary contributions due for the financial year, even if unpaid at closing: the calculator gives the cap specific to each risk, the share actually deductible, the share that is lost, and the matching income-tax saving.What you getCombined deduction cap for both risks · Deduction cap — welfare and health cover · Deduction floor — welfare cover · Absolute maximum for welfare coverFinancing plan (plan de financement)
BusinessSelf-employed statusLong-term needs against long-term resources, year by year over three years: financing surplus or shortfall, with each year's balance carried into the next. This is the table a French bank reads before granting a loan.Free, no accountCompany directorFinance directorChartered accountantIn shortFor each of the three years, enter what the project must fund on a lasting basis and what it has to fund it with: the calculator returns each year's balance, the running balance that carries them forward, and the largest financing shortfall the file will have to close.What you getYear 1 — Change in working capital requirement (negative if it falls) · Year 1 — Total long-term needs · Year 1 — Total long-term resources · Year 1 — Balance for the yearCapital gains tax on securities calculator
TaxInvestment incomeCompute the French tax on a gain from selling shares or units: flat tax (PFU) or progressive scale with the holding-period allowance.Free, no accounttax year 2026IndividualCompany directorChartered accountantIn shortEnter the sale price and the acquisition cost: the gain is taxed under the flat tax (income tax plus social contributions) or, by election, under the progressive scale with a holding-period allowance for securities acquired before 2018 — both options are compared.What you getTotal tax on the gain · Gross gain (or loss) · Holding-period allowance · Base subject to income taxFrench property capital-gains calculator
Real estateCapital gainsTax (19%) and social levies (17.2%) on your property gain with holding-period allowances, flat-rate costs and works — and what waiting longer would save.Free, no accounttax year 2026IndividualChartered accountantIn shortCompute the tax on your property capital gain with holding-period allowances — exempt after 22 years (income tax) and 30 (social levies).What you getNet gain after taxes · Adjusted purchase price (costs + works) · Gross gain · Holding allowance (income tax)Umbrella company net pay
Salary & payrollPay and remunerationFrom the fee invoiced to the client down to net pay: management fees, employer and employee contributions, inter-assignment reserve and the statutory minimum pay of a French umbrella employee.Free, no accounttax year 2026IndividualIn shortFor one month of invoicing, this is what is left as net salary once the umbrella company's management fees and social contributions have been taken.What you getMonthly net salary (before income tax) · Umbrella company management fees · Reimbursed business expenses (outside the contribution base) · Pay envelope availableFrench withholding tax (PAS) simulator
TaxPersonal income taxEstimate your withholding rate and the monthly amount withheld from your net taxable salary — or apply the rate sent by the DGFiP.Free, no accounttax year 2026IndividualCompany directorIn shortEstimate your withholding-tax rate from the 2026 scale, or apply the rate sent by the French tax administration.What you getMonthly withholding · Estimated annual tax (scale) · Estimated personal rate · Applied DGFiP rateFrench zero-interest loan (PTZ) calculator
Real estateCapital gainsEstimate your PTZ: the income ceiling of your zone, your income bracket, the capped operation cost and the applicable share.Free, no accounttax year 2026IndividualIn shortYour PTZ is the cost of the operation, capped by your zone and the number of people housed, multiplied by the share attached to your income bracket.What you getMaximum amount of the zero-interest loan · Income taken into account · Family coefficient · Income divided by the family coefficientIn-work benefit (prime d'activité)
Salary & payrollPay and remunerationEstimate your household's prime d'activité: flat-rate amount, individual bonus, housing package and income deducted.Free, no accounttax year 2026IndividualStudentIn shortEnter your household's income and composition: the calculation applies the official formula, including the 59.85% fraction — full result, free of charge.What you getMonthly in-work benefit · Household flat-rate amount · Fraction of earned income · Individual bonusesValue-sharing bonus (PPV) calculator
Salary & payrollSocial contributionsCompute the exempt share of a French value-sharing bonus, the CSG-CRDS and flat-rate social contribution due, the employer cost and the employee's net amount.Free, no accounttax year 2026IndividualCompany directorChartered accountantIn shortA value-sharing bonus is exempt from social security contributions up to an annual ceiling per beneficiary, doubled where the company applies a profit-sharing agreement; above it, the excess becomes ordinary salary again. CSG-CRDS, income tax and the flat-rate social contribution remain due depending on headcount, the employee's pay and where the bonus goes.What you getNet amount received by the employee, before income tax · Applicable exemption ceiling (€) · Share exempt from social security contributions (€) · Share reintegrated into the contribution base (€)Fixed-term contract end-of-contract bonus calculator
Salary & payrollPay and remunerationCompute the end-of-contract allowance due when a French fixed-term contract (CDD) ends: 10% of total gross pay, 6% under a collective agreement, and the cases where nothing is due.Free, no accounttax year 2026IndividualCompany directorChartered accountantIn shortWhen a fixed-term contract ends without becoming a permanent one, the employee receives an end-of-contract allowance equal to 10% of the total gross pay received during the contract — 6% where a collective agreement provides it in exchange for privileged access to training.What you getEnd-of-contract allowance (precarity bonus), gross · Applied rate · Base — total gross pay received (€) · End-of-contract allowance (€)Family quotient calculator: tax shares and capping
TaxPersonal income taxWork out the number of tax shares (parts) of your household and the tax saving they provide, with the capping of the family quotient.Free, no accounttax year 2026IndividualIn shortA household has 1 or 2 shares, plus half a share for each of the first two dependent children and a full share from the third; the tax saving from these additional shares is capped per half-share.What you getNumber of tax shares of the household · Base shares (single person or couple) · Additional shares for dependent children · Additional shares as a single parentMortgage refinancing
Real estateCapital gainsWork out the real gain of refinancing a mortgage: capped early-repayment penalty, fees, monthly saving and break-even point.Free, no accounttax year 2026IndividualCompany directorIn shortA lower rate is not enough: the calculation weighs the interest saved against the cost of the operation and gives the month it becomes worthwhile — free of charge.What you getNet gain of the operation · Current monthly payment · New monthly payment · Saving per monthly paymentBuying back retirement quarters: is it worth it?
Salary & payrollPay and remunerationThe official simulator gives the price of a pension buy-back (rachat de trimestres). This calculator gives the payoff: the décote avoided, the pension before and after, the income-tax saving on a deductible payment, and how many years of pension it takes to break even.Free, no accounttax year 2026IndividualCompany directorIn shortEnter your birth generation, the retirement age you have in mind, the quarters already credited, your average annual salary and the price per quarter quoted by the official simulator: the calculator returns the pension before and after the buy-back, the gap between the two options, the cost net of tax, and the break-even point in years of pension.What you getBreak-even point, in years of pension · This buy-back does not raise your basic pension · Gross annual gain of the buy-back — break-even point not computed until the price of one quarter is entered · Quarters required for the full rate, for your generationFinancial ratios
BusinessSelf-employed statusWork out the eight classic ratios used to analyse a company — profitability, structure and liquidity — from its balance sheet and income statement.Free, no accountCompany directorFinance directorChartered accountantIn shortEnter nine figures read off your annual accounts: you get the net margin, return on assets and return on equity, the financial autonomy ratio, the debt-to-equity ratio, the repayment capacity in years and both liquidity ratios, each with its division shown.What you getNet income for the year · Net margin (net income / revenue) · Return on assets (net income / total assets) · Return on equity (net income / equity)General employer contribution reduction
Salary & payrollSocial contributionsCoefficient and amount of the single degressive general reduction on French employer contributions, from minimum wage up to the 3× exit point.Free, no accounttax year 2026Company directorFinance directorChartered accountantIn shortEnter the annual gross pay and the headcount band: the calculator returns the statutory coefficient rounded to four decimals, the annual reduction in employer contributions, its monthly average and, if you enter an employer rate, the employer cost left after the reduction.What you getAnnual reduction in employer contributions · Minimum wage computed for the period · Exit point of the scheme · Ratio of 3× minimum wage to annual pay (×)Charitable donation tax reduction calculator
TaxPersonal income taxCompute the French income tax reduction for your donations to charities: 66% or 75% depending on the organisation, 20% of taxable income limit and carry-forward of the excess.Free, no accounttax year 2026IndividualIn shortDonations to public-interest organisations give a tax reduction of 66% of their amount, within a limit of 20% of taxable income; donations to organisations helping people in hardship are taken at 75% up to an annual ceiling, the excess switching to 66%. Whatever exceeds the 20% limit can be carried forward over the next 5 years.What you getTotal tax reduction · Donations taken at the 75% rate (within the annual ceiling) · Excess of “people in hardship” donations switched to the 66% rate · Donations falling under the 66% rate (public interest + excess)Parent-subsidiary regime
BusinessCorporate income taxMeasure the corporate tax saving of the French parent-subsidiary regime: exempt dividends, the reinstated share of costs, and tax with and without it.Free, no accounttax year 2026Company directorFinance directorChartered accountantIn shortDividends received from a subsidiary are deducted from taxable profit, except for a share of costs and expenses that stays taxable: enter the amount received, the stake held and how long it has been held, and the calculator compares tax with and without the regime.What you getTax saving from the regime · Dividends received from the subsidiary · Share of capital required to access the regime · Holding period required (years)Gross and net rental yield
Real estateCapital gainsWork out the yield of an unfurnished rental investment: gross, net of costs, net of tax, and the annual cash flow actually left in your pocket.Free, no accounttax year 2026IndividualChartered accountantIn shortThe gross yield compares the rent collected with the total cost of the transaction (price, acquisition costs and works); the net yield deducts the costs you bear; the net-of-tax yield also deducts the tax on rental income, income tax and social levies included.What you getTotal cost of the transaction (price, acquisition costs and works) · Annual rent collected, net of vacancy · Gross yield · Annual costs you bearCorporate tax loss carry-forward
BusinessCorporate income taxWork out how much of a loss can be offset against corporate income tax: the year's offset cap, the remaining taxable profit, the loss still carried forward and the carry-back claim.Free, no accounttax year 2026Company directorFinance directorChartered accountantIn shortPick carry-forward or carry-back: the calculation shows the loss actually offset, the corporate tax still due and what remains to be carried forward.What you getCorporate income tax due after offset · Offset cap for the year · Loss offset for the year · Taxable profit after offsetBasic state pension estimate
Salary & payrollPay and remunerationEstimate the French basic state pension: average annual salary, rate with reduction or increase, proration, gross monthly pension.Free, no accounttax year 2026IndividualIn shortThe basic pension equals: average annual salary of the 25 best years × rate × (quarters validated with the state pension scheme / quarters required for the full rate). The full rate is 50 %; it falls by 0.625 point per missing quarter, capped at 20 quarters, and the pension is increased by 1.25 % per quarter worked beyond the full-rate conditions.What you getGross monthly basic pension · Reference duration for your birth cohort — quarters required for the full rate · Quarters used for the proration · Quarters missing against the required durationAgirc-Arrco supplementary pension
Salary & payrollPay and remunerationAgirc-Arrco points earned during the year from your gross salary, total points and the matching gross monthly pension.Free, no accounttax year 2026IndividualCompany directorChartered accountantIn shortEnter your annual gross salary: you get the base for each bracket, the contribution that actually creates rights, the points earned during the year, the total points and the gross pension they represent at the point values in force.What you getGross monthly supplementary pension · Bracket 1 base (up to the social security ceiling) · Bracket 2 base (from one to eight ceilings) · Contribution at the point-calculation rate (the one that creates rights)Revenu fiscal de référence (French reference taxable income)
TaxPersonal income taxRebuild your household's revenu fiscal de référence from your net taxable income and the six add-backs the French tax administration describes: it is that whole figure which eligibility rules set against the limit laid down for your number of household shares.Free, no accounttax year 2026IndividualCompany directorChartered accountantIn shortStart from your net taxable income, add back what the tax return left out (exempt income, income already taxed at source at a flat rate, allowances, charges deducted from total income, taxable property capital gains): the calculator sums each add-back and shows the household's revenu fiscal de référence, the very figure a body will set against the limit laid down for your number of shares. The amount per share is given in addition, for the few schemes whose threshold is strictly proportional to the number of shares.What you getNet taxable income (starting point) · Add-back: tax-exempt income · Add-back: income taxed at source · Add-back: allowance on dividends taxed under the scaleMicro-foncier or actual-expense regime: comparison for an unfurnished rental
Real estateCapital gainsCompare the income tax and social levies on your rents under the French micro-foncier and actual-expense regimes, rental deficit included, and find the more favourable regime.Free, no accounttax year 2026IndividualChartered accountantIn shortBelow the micro-foncier threshold, the 30 % flat allowance applies by default; the actual-expense regime deducts your expenses and loan interest and can create a deficit chargeable against your overall income — the regime retained is the one with the lower total tax (income tax + social levies).What you getTotal tax under micro-foncier (income tax + social levies) — regime retained · Total tax under the actual-expense regime (income tax + social levies) — regime retained; a negative amount is a tax saving on your other income · Micro-foncier — flat allowance for expenses · Micro-foncier — net taxable property incomeRent review of a French commercial lease
Real estateCapital gainsCheck the reviewed rent of a French commercial lease: which index your activity falls under, the triennial review or indexation clause calculation, and the reviewed rent to the cent.Free, no accounttax year 2026Company directorChartered accountantIn shortThe reviewed rent equals the current rent multiplied by the latest published index, divided by the reference index stated in the lease. The index depends on the activity carried out in the premises — the commercial rent index (ILC) for retail, wholesale and craft businesses, the tertiary activities rent index (ILAT) for professional, office and logistics premises — not on the wording of the lease. The triennial review is in principle capped at the change in the index; the 10 % per year smoothing applies only to a rent increase following an uncapping.What you getMonthly rent payable after review · Current monthly rent · Reference index used · Latest published index usedRent review using the French rent reference index (IRL)
Real estateCapital gainsCompute the new rent of a French residential lease from the rent reference index published by Insee, and check whether the review is allowed at all.Free, no accounttax year 2026IndividualIn shortThe reviewed rent equals the current rent multiplied by the IRL of the lease's reference quarter for the current year, divided by the IRL of the same quarter of the previous year — unless the dwelling is rated F or G, in which case the rent can no longer be reviewed.What you getNew monthly rent, excluding charges · Current monthly rent, excluding charges · IRL of the reference quarter, current year · IRL of the same quarter, previous yearGross salary from net
Salary & payrollPay and remunerationFind the gross salary matching a given net pay: employee contributions, effective rate and annual gross.Free, no accounttax year 2026IndividualCompany directorStudentIn shortEnter your net pay before income tax: the calculation works back to the gross by inverting the actual employee contributions — full result, free of charge.What you getMonthly gross salary · Annual gross salary · Employee contributions · Effective contribution rateWage garnishment (saisie sur rémunération)
Salary & payrollPay and remunerationMonthly deduction an employer must withhold when a wage garnishment enforcing a debt other than unpaid maintenance is served: attachable base, statutory bracket scale, uplift per dependant, amount left to the employee and amount to remit to the commissaire de justice.Free, no accounttax year 2026Company directorChartered accountantIndividualIn shortEnter the employee's monthly net pay and their dependants: the calculator applies the statutory attachable-share scale — the one that governs garnishments enforcing a debt other than unpaid maintenance — checks the amount that must be left to them, and returns the exact sum to remit each month.What you getAttachable base used · Uplift of the bracket ceilings for dependants · Bracket 1 · Bracket 2Net salary after tax calculator
Salary & payrollPay and remunerationGo from gross monthly salary to net, then to net after withholding tax, based on your status, household situation and dependent children.Free, no accounttax year 2026IndividualIn shortGross pay minus employee contributions gives net pay; taxable net (net + non-deductible CSG + CRDS) bears income tax after the 10% deduction and the family quotient; net after tax is net pay minus the monthly tax.What you getNet after tax per month · Gross annual salary · Employee contributions per month · Apec contribution (executive)SASU or EURL: status comparison for a sole director
BusinessSelf-employed statusOn a single pre-salary profit, compare what the single-shareholder simplified joint-stock company and the single-member limited liability company actually take: contributions, corporate income tax, tax and levies on dividends.Free, no accounttax year 2026Company directorChartered accountantIn shortFor the same salary and the same dividends, the better status is the one with the lower total levies: the president of a simplified joint-stock company is treated as an employee and pays general-scheme contributions, without unemployment insurance; the sole managing partner of a single-member limited liability company is self-employed, pays lower contributions, but has dividends brought back into the contribution base above 10 % of share capital, issue premiums and current-account balances.What you getSimplified joint-stock company — total levies: contributions, corporate income tax, income tax and dividend levies combined — status retained · Single-member limited liability company — total levies: contributions, corporate income tax, income tax and dividend levies combined — status retained · Simplified joint-stock company — the president's social contributions, employee and employer shares · Simplified joint-stock company — employer cost of the mandate: gross salary and employer contributionsFrench property company (SCI): corporate tax vs income tax
Real estateCapital gainsCompare the full tax cost of a French property company under income tax and under corporate tax: rental income year after year, then the capital gain on resale.Free, no accounttax year 2026IndividualChartered accountantIn shortUnder income tax, rents are taxed in the partners' hands as property income with no depreciation allowed, but the resale gain benefits from holding-period allowances; under corporate tax, depreciating the building relieves the rental result each year but reduces the net book value by the same amount, which increases the capital gain on disposal — the regime kept is the one whose total tax cost over the period is lower.What you getTotal tax cost under income tax, rents and disposal — regime kept · Total tax cost under corporate tax, rents and disposal — regime kept · Income tax — annual tax on rents (income tax and social levies, most favourable property-income regime) · Income tax — tax on rents accumulated over the holding periodBreak-even point and break-even date
BusinessSelf-employed statusWork out the minimum turnover that covers all your costs, the date in the year when you reach it, and your safety margin.Free, no accountCompany directorFinance directorChartered accountantIn shortThe break-even point is the minimum turnover that allows a business to make a profit: it is fixed costs divided by the contribution margin ratio. The break-even date is the point in the financial year when that turnover is reached.What you getContribution margin · Contribution margin ratio · Forecast result for the year · Break-even point: minimum turnoverFrench payroll simulator: gross, net and employer cost
Salary & payrollPay and remunerationFrom gross to net after tax: overtime with legal premium, exact 2026 employee contributions (PMSS brackets), health plan, withholding tax and total employer cost.Free, no accounttax year 2026Company directorFinance directorIndividualIn shortSimulate a payslip: gross pay, overtime at 25%, health cover, withholding tax and employer cost.What you getNet pay after tax · Total gross salary (incl. overtime) · Uncapped pension insurance (0.40%) · Capped pension insurance (6.90%)Minimum wage (SMIC) calculator
Salary & payrollPay and remunerationGross French minimum wage (SMIC) per hour, month and year for your weekly hours (full- or part-time), with the official indicative net amount.Free, no accounttax year 2026IndividualCompany directorFinance directorIn shortEnter your weekly working hours: the calculator returns the corresponding gross SMIC per hour, month and year, and the indicative monthly net amount published by the administration.What you getGross monthly SMIC · Gross hourly SMIC · Monthly hours (hours) · Gross yearly SMICAPR and total cost of credit
Real estateCapital gainsWork out the APR of a fixed-rate loan and its total cost — interest, insurance and fees — from the figures on your loan offer.Free, no accountIndividualIn shortEnter the capital, nominal rate, term, fees and insurance from your offer: the calculator solves the actuarial equation set by the French consumer code and returns the APR, the insurance APR and the total cost of the credit.What you getTotal cost of credit (interest + insurance + fees) · Monthly instalment excluding insurance · Monthly instalment including insurance · Cost of interestApplicable usury rate
Real estateCapital gainsCompare the APR your lender offers with the usury threshold for its loan category and see whether margin remains or the offer is usurious.Free, no accounttax year 2026IndividualCompany directorIn shortA loan is usurious as soon as its APR exceeds the usury threshold for its category, that is the previous quarter's average effective rate increased by one third.What you getGap to the usury threshold (percentage points: positive = remaining margin, negative = breach) · Usury threshold applicable to the category · Underlying average effective rate · Statutory one-third increaseTourist tax
Real estateLocal taxesWork out the French tourist tax to collect from your guests under the per-night regime: taxable nights, local rate and additional levies.Free, no accounttax year 2026Company directorIndividualIn shortThe per-night tourist tax is charged per non-exempt person and per night, at the rate voted by the municipality. Where they apply, a departmental surcharge of 10% and, in the Île-de-France region, an additional levy of 200% are added on top.What you getTourist tax to collect · Taxable nights · Municipal tourist tax · Departmental surchargeFrench property tax estimate
Real estateLocal taxesEstimate the French property tax (taxe foncière) on built property from the cadastral rental value shown on your tax notice: statutory half allowance, municipal and inter-municipal rates, household waste collection tax and state collection fees.Free, no accounttax year 2026IndividualIn shortTake the cadastral rental value and the rates from your tax notice: the taxable base is half the rental value, multiplied by the rate voted by your local authorities; the household waste collection tax uses the same base, and the state adds its collection fees.What you getTotal due (collection fees included) · Uprating increase of the rental value · Cadastral rental value used · Flat allowance for costs (management, insurance, depreciation, upkeep, repairs)Second-home council tax
Real estateLocal taxesEstimate the taxe d'habitation due on a furnished dwelling that is not your main residence, including the tight-market surcharge.Free, no accounttax year 2026IndividualCompany directorIn shortEnter the rental value and rates from your tax notice: the calculation chains municipal and inter-municipal shares, surcharge and state fees — free of charge.What you getCouncil tax due · Taxable base · Municipal share · Inter-municipal sharePayroll tax calculator
BusinessSocial contributionsCompute the annual French payroll tax (taxe sur les salaires) of a non-VAT-liable employer: per-employee scale, exemption, tapered relief, non-profit allowance and payment frequency.Free, no accounttax year 2026Company directorFinance directorChartered accountantIn shortEnter your headcount and the annual gross pay per employee: the scale is applied employee by employee, then the overall tax is reduced by the exemption or tapered relief, and by the allowance if you are a non-profit — the amount due is rounded to the euro.What you getPayroll tax due (rounded to the euro) · Tax per employee — standard rate · Tax per employee — 1st increased rate · Tax per employee — 2nd increased rateCompany car annual taxes calculator (former TVS)
BusinessCorporate income taxWLTP CO2 tax and Crit'Air pollutant tax owed by a French company on a passenger vehicle, prorated to the days of business use and rounded to the euro.Free, no accounttax year 2026Company directorFinance directorChartered accountantIn shortEnter the vehicle's energy source, Crit'Air category and WLTP CO2 emissions: the CO2 scale applies gram by gram, the pollutant tax depends on the category, then the total is prorated to the number of days of business use and rounded to the euro — an electric or hydrogen vehicle pays nothing.What you getAnnual taxes due for all vehicles · CO2 tax — 1st bracket of the scale · CO2 tax — 2nd bracket of the scale · CO2 tax — 3rd bracket of the scaleMeal vouchers: exempt employer share
Salary & payrollSocial contributionsCompute the employer share of a meal voucher that is exempt from social contributions, the reintegrated fraction and the monthly cost, from the voucher value and the employer's share rate.Free, no accounttax year 2026Company directorFinance directorChartered accountantIndividualIn shortThe employer's contribution to a meal voucher is exempt from social security contributions when it lies between 50% and 60% of the voucher's value and does not exceed the per-voucher ceiling for the year; the fraction above the ceiling is added back to the contribution base.What you getExempt employer share for the month (per employee) · Employer share per voucher · Employee share per voucher · Exempt share per voucherFreelance daily-rate calculator (France)
BusinessSelf-employed statusWhat daily rate should you charge to reach your target net income? Reverse cascade: net → taxes → social charges → fixed costs → revenue → daily rate.Free, no accountCompany directorIndividualIn shortStart from your target net income and work back to the daily rate to invoice, charges, costs and billable days included.What you getDaily rate to charge (excl. VAT) · Target annual net income · Income taxes · Social chargesLife insurance: what each beneficiary receives on death
TaxInheritance and giftsThe article 990 I levy and the article 757 B inheritance tax base on life-insurance death benefits: which regime applies, which allowance, how much tax, and the net amount per beneficiary.Free, no accounttax year 2026IndividualCompany directorChartered accountantIn shortEnter what goes to the beneficiary, split according to whether the premiums were paid before or after the insured's seventieth birthday: the calculator states which regime applies, which allowance is granted, how much levy is due and what is left.What you getPaid to the beneficiary, after the article 990 I levy and before inheritance tax · Total capital going to the beneficiary · Age of the insured at payment that separates the two regimes · Levy base (premiums paid before age 70)Cash flow forecast
BusinessSelf-employed statusBuild your month-by-month cash flow plan: cash in, cash out, payment terms, VAT, lowest point and closing balance.Free, no accounttax year 2026Company directorFinance directorChartered accountantStudentIn shortEnter your opening balance, your monthly activity and your payment terms: you get each month's cash balance, the deepest dip and the month it happens.What you getCash balance at the end of the horizon · Opening cash balance · Cash in for a month that is served · Recurring cash out per month (safety threshold)VAT on bad debts
BusinessVATVAT recoverable on an unpaid invoice (French tax code, art. 272-1) according to how the debt is qualified, deductible net-of-VAT provision or write-off, and the formal condition that opens the right.Free, no accounttax year 2026Company directorChartered accountantIn shortEnter the unpaid amount including VAT, its rate and where the debt stands: the calculator says whether the tax already paid over to the Treasury can be recovered, what the taxable profit can bear, and what must be sent to the customer to be entitled to it.What you getVAT recoverable by credit or refund · Invoice amount including VAT · Amount still unpaid, including VAT · Amount still unpaid, excluding VATFrench VAT calculator
TaxVATConvert between amounts excluding and including VAT at French rates (20 / 10 / 5.5 / 2.1%) and compute the net VAT due after deduction.Free, no accounttax year 2026Company directorFinance directorChartered accountantIn shortConvert between pre-tax and after-tax amounts at the current French VAT rates — 20%, 10%, 5.5% or 2.1% — with the VAT amount detailed.What you getNet VAT due (negative = VAT credit) · Amount excl. VAT · Amount incl. VAT · VAT collectedVAT on distance sales to the EU
TaxVATThe single threshold for intra-Community distance sales: which country the VAT belongs to, from which euro it stops being French, and what the one-stop shop changes.Free, no accounttax year 2026Company directorChartered accountantIn shortEnter what you have already sold into the European Union and the sale you are preparing: the calculator places your turnover against the single threshold, says which country the tax is due in, and how much room you have left before it switches.What you getVAT due on this sale · Sale taxed in the destination state · Sale not subject to VAT (franchise en base, below the threshold) · Sale amount net of VATUsufruct and bare-ownership values
TaxInheritance and giftsSplit the value of an asset or of company shares between usufruit (usufruct) and nue-propriété (bare ownership) using the French statutory age scale (CGI art. 669). Full result, free of charge.Free, no accounttax year 2026Company directorChartered accountantIndividualIn shortEnter the full-ownership value and the usufructuary's age on the day of the deed: the calculator applies the matching band of the statutory scale and returns both values — the usufruct retained and the bare ownership given away.What you getBare-ownership value · Usufruct value · Full-ownership value · Usufruct share under the scaleValuation by multiples
BusinessSelf-employed statusEstimate a company's enterprise value and equity value by applying a multiple to its gross operating surplus, operating profit or revenue.Free, no accountCompany directorChartered accountantIn shortPick the aggregate, enter its amount and the multiple your comparables support: you get the enterprise value, the net financial debt, the equity value and, if you are valuing a block, the value of your stake.What you getEquity value (value of the shares) · Enterprise value (economic assets) · Net financial debt · Value of the stake being valuedFlat-rate income tax payment
BusinessSelf-employed statusMicro-entrepreneur: are you eligible for the flat-rate income tax payment, what does it cost, and does it beat the progressive scale on your micro income?Free, no accounttax year 2026IndividualCompany directorIn shortThe flat-rate payment (1%, 1.7% or 2.2% of turnover) compared with the tax the progressive scale would actually charge on your micro income, plus eligibility based on your reference tax income.What you getAnnual flat-rate payment (comparison not computed: other income in the household) · Annual flat-rate payment (recommended regime) · Tax due on micro income under the progressive scale · Reference tax income ceiling for the optionItalian flat-rate scheme (regime forfettario) — check the entry and exit conditions
TaxSelf-employed statusFind out whether you can use Italy's regime forfettario: the prior-year revenue threshold, the cap on staff costs, the limit on employment income, and the mid-year exit once revenue passes the upper threshold.Free, no accounttax year 2026Company directorChartered accountantIn shortYou qualify for the regime forfettario if, in the previous year, your annualised revenue stayed within the entry threshold, your staff costs within the cap and your employment income within the limit. Go past the upper threshold during the year and the scheme ends at once, with VAT due from the transaction that crosses it.What you getFlat-rate scheme available for the year · Prior-year revenue within the entry threshold · Staff costs within the cap · Employment-income limit for the yearItalian flat-rate substitute tax (imposta sostitutiva) — what you pay under the regime forfettario
TaxSelf-employed statusWork out the substitute tax due under Italy's regime forfettario: income set by your profitability coefficient, less the compulsory social security contributions you paid, taxed at the standard rate or at the reduced start-up rate.Free, no accounttax year 2026Company directorChartered accountantIn shortUnder the regime forfettario, income is your revenue multiplied by the profitability coefficient of your ATECO code. Compulsory social security contributions paid are deducted, and a single tax replacing IRPEF and the regional and municipal surcharges applies to what is left — at a reduced rate in the first years for qualifying new businesses.What you getSubstitute tax due · Income set on the flat-rate basis · Taxable income after contributions · Rate appliedItalian severance pay (TFR): yearly accrual and revaluation
Salary & payrollPay and remunerationWork out the TFR accrued in the year, the revaluation of the fund held at 31 December and the 17% substitute tax charged on that revaluation, under article 2120 of the Italian Civil Code.Free, no accounttax year 2026Company directorFinance directorChartered accountantIn shortEach year the TFR grows by the annual pay divided by 13.5; the fund already set aside, excluding this year's accrual, is revalued at a fixed 1.5% plus 75% of the rise in the ISTAT price index, and the revaluation bears a 17% substitute tax.What you getTFR fund at 31 December (before substitute tax) · TFR accrued in the year · Revaluation rate · Revaluation of the previous fundItalian statutory interest for 2026
BusinessSelf-employed statusWork out the statutory interest accrued on a sum over a period falling in 2026, at the rate set by the Minister of Economy and Finance's decree under article 1284 of the Italian Civil Code.Free, no accounttax year 2026Company directorFinance directorIndividualIn shortFrom 1 January 2026 the Italian statutory interest rate is 1.60% a year: EUR 10,000 left unpaid for a full year earns EUR 160 of interest, and shorter periods are prorated by the day.What you getStatutory interest for the period · 2026 statutory interest rate · Interest over a full year · Interest prorated to the days of the periodItalian late-payment interest on commercial invoices, 2026
BusinessSelf-employed statusWork out the default interest owed on an invoice paid late between businesses, or between a business and a public authority, under Legislative Decree 231/2002: the half-year reference rate plus eight percentage points.Free, no accounttax year 2026Company directorFinance directorChartered accountantIn shortIn Italian commercial transactions, statutory late-payment interest equals the reference rate plus eight points: in 2026, 10.15% a year for days late in the first half and 10.40% for days in the second half, charged day by day as simple interest.What you getLate-payment interest owed · Default rate, first half of 2026 · Interest for the first half · Default rate, second half of 2026Italian VAT calculator — taxable amount, tax and total
TaxVATWork out Italian VAT (IVA) from the taxable amount, or extract it from a VAT-inclusive total, at the standard rate of 22 % or the reduced rates of 10 %, 5 % and 4 %.Free, no accounttax year 2026Company directorFinance directorIn shortItalian VAT is always charged on the taxable amount, never on the total: to extract it from a VAT-inclusive price, divide by one plus the rate rather than deducting the percentage.What you getVAT · Taxable amount · Tax · Invoice totalItalian periodic VAT settlement — monthly or quarterly, amount and due date
BusinessVATWork out the balance of your Italian VAT settlement for the period, check whether last year's turnover lets you settle quarterly, apply the 1 % surcharge and see when the payment is due.Free, no accounttax year 2026Company directorChartered accountantFinance directorIn shortMost businesses settle Italian VAT monthly. Quarterly settlement is an option with turnover not exceeding 500,000 euros (services and self-employed) or 800,000 euros (other activities), but the tax due then carries a 1 % interest surcharge. A balance due below 100 euros is normally not paid but carried forward to the next period; it must nonetheless be paid by 16 November of the same year (October or third-quarter settlement) and, for the month of December, by 16 January of the following year.What you getTo pay · Frequency applied (months) · Turnover threshold for quarterly settlement · Output VATItalian withholding tax on a freelancer's invoice — net amount payable
TaxSelf-employed statusWork out the Italian withholding tax (ritenuta d'acconto) on self-employed fees, the INPS or professional fund surcharge, the VAT on the invoice and the net amount the client pays the professional.Free, no accounttax year 2026Company directorChartered accountantFinance directorIn shortA client paying fees to an Italian-resident professional withholds 20 % as an advance on income tax (30 % as a final tax for a non-resident). The 4 % INPS surcharge of the separate scheme is part of the withholding base; the professional fund contribution is not.What you getNet payable · Fee · INPS surcharge · Fund contributionItalian tax credit on mortgage interest for building or renovating your main home (19%, up to EUR 2,582.28)
TaxPersonal income taxWork out the 19% Italian IRPEF credit on interest from a mortgage taken out to build or renovate your main home: EUR 2,582.28 cap shared between joint borrowers.Free, no accounttax year 2026IndividualIn shortInterest on a mortgage taken out from 1998 to build or renovate your main home earns a 19% credit on up to EUR 2,582.28 a year — about EUR 490 at most. On a joint loan the cap is split by share. The credit does not fall as income rises.What you getMortgage interest credit due · Interest attributable to your share · Your share of the EUR 2,582.28 cap · Eligible interestItalian registration tax on court judgments and payment orders: 3%, 1% or EUR 200
BusinessSelf-employed statusWork out the Italian registration tax on a civil judgment, an enforceable payment order or an administrative court ruling: 3% on money awards, 1% on declarations of rights, a flat EUR 200 otherwise, with the VAT-able part left out.Free, no accounttax year 2026IndividualCompany directorChartered accountantIn shortA judgment or enforceable payment order awarding a sum of money bears 3% registration tax; one declaring a property right, 1%; one with no financial content, voiding or terminating a contract, or approving an agreement, a flat EUR 200. The tax is never below EUR 200, and the 3% does not apply to the part of the award covering VAT-able supplies.What you getRegistration tax due · Flat-rate tax · Amount entered · VAT-able part left out of the 3%Italy's 10% reduced VAT on home renovation work: the high-value goods (beni significativi) rule
Real estateVATWork out the VAT on an invoice for building restoration work on a home in Italy: 10% on the service and on high-value goods up to the value of labour and other materials, 22% on the excess.Free, no accounttax year 2026IndividualCompany directorChartered accountantIn shortRestoration work on buildings used mainly as private homes is invoiced at 10% VAT. For high-value goods (beni significativi) listed by ministerial decree, the 10% only applies up to the value of the job net of those goods: if the goods are worth EUR 6,000 out of 10,000, EUR 4,000 of them go at 10% and EUR 2,000 at 22%.What you getTotal VAT on the invoice · Value of the job · High-value goods taken into account · Taxable at 10%Italy's tax break for returning lecturers and researchers: taxable income after the 90% exclusion
TaxPersonal income taxWork out how much of a returning lecturer's or researcher's pay stays taxable under art. 44 of Decree-Law 78/2010, and until which year the break runs: 6, 8, 11 or 13 tax years depending on children and home.Free, no accounttax year 2026IndividualChartered accountantIn shortA lecturer or researcher who moves back to Italy after at least two years of work abroad pays IRPEF on only 10% of their pay: 90% is excluded from income, with no cap. The break covers the year of return and the next 5; 7 with one minor or dependent child or a home bought in Italy, 10 with two children, 12 with three.What you getPay counted in taxable income · Pay for the year · Share excluded from income · Covered tax years after the year of returnItalian VAT apportionment of retail takings (ventilazione dei corrispettivi)
BusinessVATFor Italian retailers selling goods at different VAT rates: split the period's takings between 22%, 10%, 5% and 4% in proportion to purchases, and extract the VAT from each share.Free, no accounttax year 2026Company directorChartered accountantIn shortUnder ventilazione, a retailer records takings without splitting them by rate, then apportions them in proportion to purchases at each rate: if 60% of purchases are at 22%, 60% of takings are treated as taxed at 22%. The VAT in each share is then extracted from the VAT-inclusive amount.What you getTotal purchases used · Takings attributed to 22% · Taxable amount at 22% · VAT at 22%Italian registration tax on selling shares in an Srl — what you pay
BusinessCorporate income taxWork out the registration tax due on a deed transferring shares (quote) in an Italian Srl or other company: a flat 200 euros per deed, whatever the price, shown against the price paid.Free, no accounttax year 2026Company directorChartered accountantIndividualIn shortA transfer of company shares made by notarial deed or notarised private deed pays a flat registration tax: 200 euros per deed, whether the shares are worth a thousand euros or a million. The price does not change the tax.What you getRegistration tax payable · Price paid for the shares · Flat tax per deed · Deeds registeredItalian registration tax on forming a company — what contributions cost
BusinessCorporate income taxWork out the registration tax on the deed forming an Italian company, or on a capital increase, according to what is contributed: cash, movable assets or a business at a flat 200 euros, business premises at 4 %, other property at the rate for property sales.Free, no accounttax year 2026Company directorChartered accountantIndividualIn shortWhen a company is formed with cash, movable assets, receivables or a going concern, the registration tax is a flat 200 euros. When property is contributed, the tax is proportional: 4 % for purpose-built business premises, the property-sale rate (9 %) for other property, and never less than 200 euros.What you getRegistration tax payable · Value of the contribution · Rate applied · Tax at the rateItalian taxes on buying farmland — registration, mortgage and land registry taxes
Real estateLocal taxesWork out the taxes due when you buy agricultural land in Italy: 15 % registration tax for buyers who are not registered farmers, the small farm ownership relief (200 + 200 euros and a 1 % land registry tax) for registered farmers, professional farm entrepreneurs and under-40s, and the 9 % rate for a farmer who does not claim it.Free, no accounttax year 2026IndividualCompany directorChartered accountantIn shortA buyer who is neither a registered farmer (coltivatore diretto) nor a professional farm entrepreneur (IAP) enrolled in the farmers' social security scheme pays 15 % registration tax (at least 1,000 euros), plus 50 euros of mortgage tax and 50 euros of land registry tax. Registered farmers and IAPs, and people under 40 who undertake to enrol within 24 months, pay 200 euros of registration tax, 200 euros of mortgage tax and 1 % land registry tax under the small farm ownership relief.What you getTaxes payable · Price or value of the land · Registration tax rate · Registration taxItalian VAT on selling a building — taxable, exempt or reverse charge
Real estateVATFind out whether the sale of a building by an Italian business is subject to VAT or exempt (article 10, points 8-bis and 8-ter of Presidential Decree 633/1972): the five-year rule for builders, the option to charge VAT, the reverse charge for VAT-registered buyers, and the VAT due.Free, no accounttax year 2026Company directorChartered accountantIndividualIn shortA business selling a building is normally exempt from VAT. VAT applies when the business that built or renovated the building sells it within five years of completing the work, or when the seller opts for VAT in the deed: for homes, only the builder (or a seller of social housing) can opt; for business premises, any business can. When the sale is taxed by option and the buyer is VAT-registered, the buyer pays the VAT under the reverse charge.What you getVAT due on the sale · Price excluding VAT · Years since completion · VAT rateItalian rental income under ordinary income tax — IRPEF on rent compared with the flat-rate tax
Real estatePersonal income taxWork out the IRPEF taxable income from an Italian home let without the cedolare secca flat-rate tax: rent less the 5 % standard reduction (25 % in central Venice and some islands, 35 % for listed buildings), compared with the revalued cadastral income, the further 30 % cut for agreed-rent leases, and a comparison between IRPEF and the cedolare secca.Free, no accounttax year 2026IndividualCompany directorChartered accountantIn shortUnder the ordinary regime, the income from a let home is the annual rent less a 5 % standard reduction (25 % in central Venice and on Giudecca, Murano and Burano, 35 % for buildings of historic or artistic interest), if that is higher than the revalued cadastral income; otherwise it is the revalued cadastral income. With an agreed-rent lease in a high housing-pressure municipality, the income is cut by a further 30 %. The result is added to your other income and taxed at progressive IRPEF rates.What you getIRPEF taxable income from the rent · Annual rent · Standard reduction of the rent · Rent after the reductionItalian tax credit for buying a new main home — how much you get back
Real estateLocal taxesWork out the Italian tax credit for replacing a main home (prima casa): equal to the registration tax or VAT paid on the first purchase, but never more than the tax due on the new one, if you buy again within a year of selling.Free, no accounttax year 2026IndividualIn shortIf you sell a home bought with the Italian main-home (prima casa) relief and buy another qualifying home within a year, you get a tax credit equal to the registration tax or VAT you paid on the first purchase. The credit cannot exceed the tax due on the new purchase, and any excess is not refunded.What you getTax credit due · Tax paid on the first purchase · Tax due on the new purchase · Deadline to meet (months)Italian registration tax on the sale of a business — property, assets and receivables
BusinessCorporate income taxWork out the Italian registration tax on selling a business or a business unit: 9% on the part of the price for property, 3% on movable assets and goodwill, 0.50% on receivables, with liabilities taken over spread across the assets in proportion to their value.Free, no accounttax year 2026Company directorChartered accountantIn shortWhen a business is sold in Italy, registration tax is charged at a different rate for each kind of asset: 9% on property, 3% on movable assets and goodwill, 0.50% on receivables, each on the part of the price the deed assigns to it. Liabilities taken over by the buyer are spread across the assets in proportion to their value. If the deed does not split the price, the highest rate applies to the whole.What you getRegistration tax due · Total value of the assets · Liabilities taken over · Net value of the businessItalian substitute tax on mortgages and loans — 0.25% or 2%
Real estateInvestment incomeWork out the Italian substitute tax (imposta sostitutiva) on medium and long-term loans under Presidential Decree 601/1973: 0.25% of the amount lent for a main-home mortgage and for other loans, 2% for a mortgage on any other home.Free, no accounttax year 2026IndividualCompany directorIn shortLoans running for more than 18 months pay a one-off substitute tax instead of registration, stamp, mortgage and land registry taxes: 0.25% of the amount lent, rising to 2% for loans to buy, build or renovate a home that does not meet the main-home (prima casa) conditions. On a EUR 200,000 main-home mortgage that is EUR 500.What you getSubstitute tax due · Loan amount · Term in months · Rate appliedItalian cross-border workers — the EUR 10,000 allowance and the new Swiss agreement
TaxPersonal income taxWork out how much of an Italian-resident cross-border worker's salary counts as taxable income for IRPEF: the EUR 10,000 allowance, the Swiss transitional regime, and the 80% cap on Swiss withholding tax for new cross-border workers.Free, no accounttax year 2026IndividualIn shortFor a cross-border worker living in Italy, only the part of the foreign salary above EUR 10,000 counts as taxable income in Italy. New cross-border workers in Switzerland also pay Swiss withholding tax — at most 80% of the ordinary Swiss tax — and Italy relieves the double taxation; those under the transitional regime are taxed in Switzerland only.What you getTaxable income in Italy · Cross-border salary · Part not taxable in Italy · Part counted in total incomeItalian government licence tax on mobile phone contracts — what you pay on a subscription
BusinessSelf-employed statusWork out the Italian government licence tax (tassa sulle concessioni governative) charged on mobile phone subscriptions: EUR 5.16 a month on a residential line and EUR 12.91 a month on a business line, for each SIM and each month billed.Free, no accounttax year 2026IndividualCompany directorIn shortIn Italy the government licence tax on mobile phones is charged with the subscription fee: EUR 5.16 a month on a residential line and EUR 12.91 a month on a business line. Over a year that is EUR 61.92 for a residential SIM and EUR 154.92 for a business SIM.What you getGovernment licence tax for the period · Monthly tax per SIM · Monthly tax for all SIMs · Months includedItalian nursery bonus 2026 — what INPS pays back
Salary & payrollPay and remunerationWork out the INPS contribution towards nursery fees (Bonus asilo nido) in Italy in 2026 from the child's date of birth, the ISEE for minors, the monthly fee and the number of months attended.Free, no accounttax year 2026IndividualCompany directorIn shortFor a child born on or after 1 January 2024, the nursery bonus reaches 3,600 euros a year with an ISEE for minors of up to 40,000 euros; for older children it is 3,000 euros up to an ISEE of 25,000.99 euros and 2,500 euros up to 40,000 euros. Without an ISEE, or above 40,000 euros, the amount is 1,500 euros. It is paid for at most eleven months and never exceeds the fee.What you getBonus payable for the year · Annual ceiling · Maximum monthly payment · Eleventh paymentItalian newborn bonus 2026 — are you eligible and how much
Salary & payrollPay and remunerationCheck whether you qualify for the INPS newborn bonus (Bonus nuovi nati) for a child born, adopted or placed for adoption in Italy in 2026, and work out the amount from the number of children, your ISEE and the date of the claim.Free, no accounttax year 2026IndividualCompany directorIn shortThe 2026 newborn bonus is a one-off payment of 1,000 euros for each child born, adopted or placed for adoption in 2026. The child's ISEE must not exceed 40,000 euros, and the claim must reach INPS within 120 days of the event or the right is lost.What you getBonus payable · Amount per child · ISEE ceiling · Claim deadline (days)Italian maternity allowance for employees — how much you get
Salary & payrollPay and remunerationWork out the INPS maternity allowance for an employee in Italy: 80 % of the average overall daily pay for each day of maternity leave, and the share of pay it leaves uncovered.Free, no accounttax year 2026IndividualCompany directorFinance directorIn shortDuring maternity leave an Italian employee receives an allowance of 80 % of her average overall daily pay for the last pay period before the leave. Leave normally runs two months before and three months after the birth, plus the day of the birth, and the employer advances the allowance through the payslip.What you getTotal maternity allowance · Average daily pay · Daily allowance · Days paidItalian income deduction for disability care costs
TaxPersonal income taxWork out the Italian deduction from income of general medical and specific care costs of people with a disability (TUIR article 10), with no cap, and the gross IRPEF it saves you.Free, no accounttax year 2026IndividualIn shortGeneral medical costs and specific care costs needed in cases of serious and permanent disability, borne by people with a disability recognised under Law 104, come off your total income in full — no cap and no excess. What you save depends on your tax band: on EUR 40,000 of income, EUR 5,000 deducted saves EUR 1,650 of gross IRPEF.What you getDeduction from income · Costs paid · Costs your income cannot absorb · Total income after the deductionItalian tax credit for personal carers
TaxPersonal income taxWork out the 19% Italian IRPEF deduction for what you pay personal carers of someone who cannot look after themselves: EUR 2,100 cap per taxpayer, and only if your income is EUR 40,000 or less.Free, no accounttax year 2026IndividualIn shortWhat you pay carers who help a person unable to manage the everyday acts of life (a live-in carer, or badante) earns a 19% deduction from gross IRPEF, on up to EUR 2,100 a year per taxpayer — at most EUR 399. It is only available if your total income does not exceed EUR 40,000, and it also covers a relative who is not your dependant.What you getDeduction due · Amount paid · Qualifying cost (up to EUR 2,100) · Deduction rateItalian tax credit for children's music school
TaxPersonal income taxWork out the Italian IRPEF deduction for music school, conservatory, choir or band fees of children aged 5 to 18: EUR 1,000 cap per child, 19% rate, and only if your income is EUR 36,000 or less.Free, no accounttax year 2026IndividualIn shortFor the annual registration and membership of a child aged 5 to 18 at a conservatory, a recognised higher arts and music institution (AFAM), a music school on a regional register, or a choir, band or music school recognised by a public body, you deduct 19% of the cost from your gross IRPEF, on up to EUR 1,000 per child — at most EUR 190 a child. It is only available if your total income does not exceed EUR 36,000.What you getDeduction due · Fees paid · Qualifying cost (up to EUR 1,000) · Deduction rateItalian tax credit for estate agent fees
TaxPersonal income taxWork out the 19% Italian IRPEF deduction on the estate agent's fee for buying your main home: EUR 1,000 cap and a cut for incomes above EUR 120,000.Free, no accounttax year 2026IndividualIn shortThe fee you pay an estate agent when buying the home that becomes your main residence earns a 19% deduction from gross IRPEF, on up to EUR 1,000 — at most EUR 190. Above EUR 120,000 of total income the deduction shrinks, reaching zero at EUR 240,000.What you getDeduction due · Fee paid · Qualifying cost (up to EUR 1,000) · Deduction rateItalian tax credit for disability vehicles and guide dogs
TaxPersonal income taxWork out the Italian IRPEF deduction for buying a vehicle for a person with a disability (19% on up to EUR 18,075.99, optionally over four years), for buying a guide dog, and the EUR 1,100 flat amount for its upkeep.Free, no accounttax year 2026IndividualIn shortBuying a vehicle for a person with a disability earns a deduction of 19% of the cost, on up to EUR 18,075.99, once every four years — at most EUR 3,434.44, in one go or in four equal yearly instalments. A blind person's guide dog is deducted at 19% of its full cost; its upkeep earns a flat EUR 1,100 deduction, which is cut above EUR 120,000 of income.What you getDeduction for this year · Qualifying vehicle cost (up to EUR 18,075.99) · Deduction rate · Deduction for the vehicleItalian penalty for an inaccurate tax return
TaxSelf-employed statusWork out the administrative penalty for an Italian income tax, IRAP or VAT return that understated the tax: assessment, fraud, the one-third reduction and a corrected (supplementary) return, under Legislative Decree 471/1997 as it applies in 2026.Free, no accounttax year 2026Company directorIndividualChartered accountantIn shortFor breaches from 1 September 2024, an inaccurate return costs 70% of the extra tax, with a floor of 150 euros. Fraud raises the penalty by half up to double; it falls by a third when the gap is below both 3% of the amount declared and 30,000 euros; and it drops to 50% if you correct it with a supplementary return before any audit begins.What you getAdministrative penalty · Extra tax · Percentage applied · Base penaltyItalian penalty for a tax return not filed
TaxSelf-employed statusWork out the administrative penalty for an Italian income tax, IRAP or VAT return that was never filed, or filed more than 90 days late, under Legislative Decree 471/1997 as it applies in 2026.Free, no accounttax year 2026Company directorIndividualChartered accountantIn shortFor breaches from 1 September 2024, a return that is never filed costs 120% of the tax due, with a floor of 250 euros. File it more than 90 days late but before any tax audit begins and the penalty falls to 75% (the 25% late-payment penalty, tripled). Where no tax is due, a fixed penalty applies instead.What you getAdministrative penalty · Tax due · Percentage applied · Proportional penaltyItalian VAT penalty for invoices not issued
TaxVATWork out the Italian VAT penalty for invoices not issued on taxable, zero-rated or exempt supplies, under article 6 of Legislative Decree 471/1997 as it applies in 2026.Free, no accounttax year 2026Company directorChartered accountantIn shortFor breaches from 1 September 2024, failing to invoice a taxable supply costs 70% of the undocumented VAT; for a zero-rated or exempt supply, 5% of the undocumented consideration. The penalty is never less than 300 euros. Where the breach had no effect on the tax or on taxable income, the penalty ranges from 250 to 2,000 euros.What you getAdministrative penalty · Undocumented amount · Percentage applied · Proportional penaltyItalian penalty for late registration of a deed or contract
Real estateInvestment incomeWork out the Italian penalty for a contract or deed registered late or never registered, from the registration tax due and the number of days late, under article 69 of Presidential Decree 131/1986 as it applies in 2026.Free, no accounttax year 2026IndividualCompany directorChartered accountantIn shortFor breaches from 1 September 2024, registering a deed no more than 30 days late costs 45% of the registration tax due, with a floor of 150 euros. Beyond 30 days, or if the deed is never registered, the penalty is 120%, with a floor of 250 euros.What you getAdministrative penalty · Registration tax due · Percentage applied · Proportional penaltyItalian amateur sports pay — taxable share and INPS contribution
TaxPersonal income taxWork out, under Italy's 2021 sports reform (Legislative Decree 36/2021), how much of your amateur sports pay is free of income tax up to EUR 15,000 a year, the contribution base above EUR 5,000 halved until the end of 2027, and the pension contribution to the INPS separate scheme.Free, no accounttax year 2026IndividualCompany directorChartered accountantIn shortPay for amateur sports work in Italy is not taxable up to EUR 15,000 a year; only the excess is taxed. The pension contribution is charged on the part above the first EUR 5,000 a year, halved until 31 December 2027, at 24 % if you already have other compulsory cover and 25 % otherwise.What you getShare subject to income tax · Pay for the year · Tax-free share (up to EUR 15,000) · Taxable shareForeign pensioners in southern Italy — the 7 % flat tax
TaxPersonal income taxWork out the 7 % substitute tax under article 24-ter of Italy's income tax code on the foreign income of people drawing a foreign pension who move to a small town in southern Italy or the earthquake areas, and check whether they qualify.Free, no accounttax year 2026IndividualChartered accountantIn shortIf you draw a pension from a foreign payer and move to a town of no more than 30,000 people in Sicily, Calabria, Sardinia, Campania, Basilicata, Abruzzo, Molise or Apulia (or in the 2009 and 2016 earthquake areas), you can pay 7 % on all your foreign income, provided you were not resident in Italy in the five previous tax years. Until 7 April 2026 the limit was 20,000 people.What you getYearly substitute tax · Population limit applied · Foreign income · Tax at 7 %Italian occasional freelance work — withholding, INPS allowance and net pay
TaxSelf-employed statusWork out the Italian withholding tax on occasional self-employed work (prestazione occasionale), the part above the EUR 5,000 yearly INPS allowance, how the separate-scheme contribution is split between client and worker, and what the worker actually receives.Free, no accounttax year 2026IndividualCompany directorChartered accountantIn shortWhen a withholding agent pays for occasional self-employed work in Italy, it withholds 20 % of the fee as an advance on income tax. The first EUR 5,000 a year carry no social contributions; above that, the INPS separate-scheme contribution is borne two thirds by the client and one third by the worker.What you getNet to the worker · Gross fee · Withholding tax · Yearly INPS allowanceItaly's new-resident flat tax — the yearly lump sum on foreign income
TaxPersonal income taxWork out the flat substitute tax under article 24-bis of Italy's income tax code for people moving their tax residence to Italy, for yourself and for family members you bring into the option, depending on when you moved, and check the nine-years-abroad condition.Free, no accounttax year 2026IndividualChartered accountantIn shortIf you move your tax residence to Italy on or after 1 January 2026, you can pay a fixed EUR 300,000 a year on your foreign income, plus EUR 50,000 for each family member included, whatever the income. For moves between 11 August 2024 and the end of 2025 the amount is EUR 200,000, and EUR 100,000 before that (EUR 25,000 per family member). You must not have been resident in Italy for at least nine of the ten previous tax years, and the option lasts fifteen years at most.What you getYearly substitute tax · Years abroad out of the previous ten · Tax for the main taxpayer · Tax for family membersItalian annual company books tax — what the company pays
TaxCorporate income taxWork out the flat government concession tax that Italian joint-stock and limited companies (S.p.a., S.r.l., S.a.p.a.) pay every year for numbering and stamping their statutory books, based on share capital at 1 January.Free, no accounttax year 2026Company directorChartered accountantFinance directorIn shortAn Italian capital company pays a flat EUR 309.87 a year if its share capital or endowment fund at 1 January does not exceed EUR 516,456.90, and EUR 516.46 if it does. From the second year on, it is paid on form F24, tax code 7085, by 16 March.What you getTax due · Capital at 1 January · Capital threshold · Annual taxItalian Chamber of Commerce annual fee (diritto annuale) — what you have to pay
BusinessLocal taxesWork out the 2026 annual fee owed to your Italian Chamber of Commerce: a fixed amount for sole traders and bodies registered only in the REA, a turnover-band calculation for companies, local units included, plus your Chamber's surcharge.Free, no accounttax year 2026Company directorChartered accountantIn shortSole traders and bodies registered only in the REA pay a fixed amount for their registered office and for each local unit. Companies already on the register apply banded rates to the previous year's turnover, add 20 % for each local unit, halve the total and then add any surcharge set by their Chamber. The amount paid is rounded to the nearest euro.What you getAnnual fee to pay (rounded to the euro) · Amount for the registered office, before the surcharge · Amount for local units, before the surcharge · Chamber surchargeItalian flat-rate regime or standard regime? Compare what you keep
TaxSelf-employed statusPut Italy's regime forfettario and the standard regime side by side for the same year and the same revenue: the substitute tax on one side, IRPEF with the self-employment allowance and the local surcharges on the other, and the net income left after costs, contributions and tax.Free, no accounttax year 2026Company directorChartered accountantIn shortUnder the regime forfettario your real costs are not deducted: income is revenue times the profitability coefficient, and a single substitute tax replaces IRPEF and the regional and municipal surcharges. Under the standard regime you deduct actual costs but pay IRPEF by bands plus the surcharges. The flat-rate regime usually wins when costs are low; with high costs the standard regime can leave you more.What you getDifference in net income between the two regimes · Flat-rate — income set by the coefficient · Flat-rate — substitute tax rate · Flat-rate — substitute taxOffsetting an Italian annual VAT credit on form F24 — the EUR 5,000 threshold and the compliance visa
BusinessVATWork out how much of your Italian annual VAT credit you can offset on form F24 straight away, how much only from the tenth day after filing the VAT return, and whether you need a compliance visa.Free, no accounttax year 2026Company directorChartered accountantFinance directorIn shortAn Italian annual VAT credit can be offset on form F24 against other taxes and contributions. Up to EUR 5,000 a year, offsetting is unrestricted; above that, it is allowed only from the tenth day after the return showing the credit has been filed, and the return must carry a compliance visa (or the statutory auditor's signature). For innovative start-ups the visa threshold is EUR 50,000; the ISA reward scheme may waive the visa up to a higher amount.What you getCan be offset now, without waiting for the return · Amount that can be offset · Can be offset only from the tenth day after the return · Credit left after this offsetItalian input VAT on cars and vans — the 40 % rule of article 19-bis1
BusinessVATWork out how much Italian VAT you can recover on buying, leasing, fuelling or servicing a company car or van, depending on whether it is also used privately and on your line of business.Free, no accounttax year 2026Company directorChartered accountantFinance directorIn shortFor road motor vehicles up to 3,500 kg and with no more than eight seats besides the driver's, VAT on the purchase, parts and spares is recoverable at 40 % when the vehicle is not used exclusively for business. The same share applies to fuel, leasing, hire, parking, servicing and repairs. Recovery is in full when the vehicles are the very object of the business, for commercial agents and representatives, and for exclusive business use, which must be proven.What you getRecoverable VAT · VAT on the invoice · Recovery rate applied · Irrecoverable VAT (a cost)Italian yearly cap on F24 offsets — the EUR 2 million ceiling
BusinessVATWork out how much credit you can still offset on Italian form F24 in the calendar year before reaching the EUR 2 million ceiling, and avoid having the form rejected.Free, no accounttax year 2026Company directorChartered accountantFinance directorIn shortSince 1 January 2022, the maximum amount of tax and contribution credits that can be offset on Italian form F24, or refunded through a tax account, is EUR 2 million per calendar year. The ceiling applies to all credits used in the year taken together, not to each credit separately. If the credit offset exceeds the ceiling, the F24 is rejected.What you getCredit that can be offset on your next F24 · Yearly offset ceiling · Already used this year · Headroom before this F24Italian VAT margin scheme — VAT on second-hand goods
BusinessVATWork out the Italian VAT due on your margin when reselling second-hand goods, works of art, antiques and collectors' items, using the item-by-item, global or flat-rate method.Free, no accounttax year 2026Company directorChartered accountantIn shortUnder the Italian margin scheme, VAT is charged not on the selling price but on the difference between the selling price and the purchase price plus repair and incidental costs. The margin includes the tax: VAT is extracted by dividing the margin by 100 plus the rate and multiplying by one hundred. Under the global method the margin is worked out on the period's total purchases and sales, and any excess of purchases is carried forward to the next period; under the flat-rate method the margin is a fixed share of the selling price (60 %, 50 % or 25 %, depending on the case).What you getVAT due on the margin · Margin (VAT included) · VAT rate · Taxable amount extracted from the marginItalian split payment — what you actually collect on an invoice to a public body
BusinessVATCheck whether your invoice falls under the Italian split-payment rule of article 17-ter, and see how much you actually receive and how much VAT the customer pays over to the Treasury.Free, no accounttax year 2026Company directorChartered accountantFinance directorIn shortUnder Italian split payment (scissione dei pagamenti), the supplier shows VAT on the invoice but only collects the net amount: the customer pays the VAT straight to the Treasury. It applies to public administrations, public economic bodies, foundations at least 70 % funded by public administrations, controlled companies, and companies at least 70 % publicly owned. It does not apply to fees subject to withholding tax, such as those of self-employed professionals.What you getAmount you collect · Net amount · VAT rate · VAT on the invoiceItalian ecobonus — tax deduction for energy-efficiency work
TaxPersonal income taxWork out the Italian ecobonus on energy-efficiency spending in 2026: 36 %, or 50 % on your main home, capped at a maximum deduction that depends on the type of work, and spread over ten equal yearly instalments.Free, no accounttax year 2026IndividualCompany directorIn shortFor energy-efficiency work paid in 2026 the ecobonus is 36 %, rising to 50 % when the owner (or holder of a right in rem) works on their own main home. The deduction cannot exceed a ceiling set by the type of work — EUR 100,000 for a whole-building energy upgrade, EUR 60,000 for the building envelope, solar water heating and solar shading, EUR 30,000 for replacing the heating system or installing a biomass boiler — and is spread over ten yearly instalments.What you getDeduction due · 2026 deduction rate · Deduction before the cap · Maximum deduction for this workRegistering an Italian comodato (free loan) agreement — registration tax and stamp duty
Real estateInvestment incomeWork out what it costs to register an Italian free-loan agreement (comodato): a flat EUR 200 registration tax plus EUR 16 of stamp duty for every 4 written pages or 100 lines, and whether registration is compulsory.Free, no accounttax year 2026IndividualCompany directorIn shortRegistering a comodato costs a flat EUR 200 of registration tax, plus stamp duty of EUR 16 for every 4 written pages and, in any case, every 100 lines. A written loan of property must be registered within 30 days; a verbal one only if it is referred to in another deed that is itself registered.What you getTotal to pay on registration · Registration tax (flat) · Number of EUR 16 stamps · Stamp dutyItalian superbollo — the surcharge on high-powered cars
TaxLocal taxesWork out the Italian superbollo on cars above 185 kW: EUR 20 for every kW over the threshold, cut back after five, ten and fifteen years from the year the car was built, and no longer due after twenty years.Free, no accounttax year 2026IndividualCompany directorIn shortThe superbollo is EUR 20 for every kW of power above 185 kW. It falls to 60 % of that amount five years after the car was built, to 30 % after ten years and to 15 % after fifteen, and stops altogether after twenty years; the years are counted from 1 January of the year after the car was built.What you getSuperbollo due · kW above the 185 kW threshold · Amount before age reductions · Full years since 1 January after the build yearItalian registration tax on a preliminary sale contract
Real estateLocal taxesWork out the Italian registration tax on a preliminary property sale contract (compromesso): the fixed charge, 0.5 % on a confirmatory deposit and on price advances outside VAT, 3 % on a penalty deposit, and the part credited at completion.Free, no accounttax year 2026IndividualCompany directorIn shortA preliminary sale contract is registered within 30 days with a fixed tax of 200 euros. A confirmatory deposit or price advances outside VAT add 0.5 % of those sums (or the lower tax due on the final deed), credited at completion; a penalty deposit is taxed at 3 %.What you getRegistration tax to pay · Fixed tax · Confirmatory deposit and advances outside VAT · Proportional taxItalian condominium 4 % withholding tax on contractors
TaxSelf-employed statusWork out the 4 % withholding tax an Italian condominium deducts when it pays a business for building work or services, the net amount due to the contractor, and whether the tax withheld so far has reached the payment threshold.Free, no accounttax year 2026IndividualCompany directorChartered accountantIn shortAs a withholding agent, an Italian condominium withholds 4 % of the price of works or service contracts (cleaning, maintenance, renovation). It pays the tax over once the amounts withheld reach 500 euros, and in any case by 16 June and 16 December; tax withheld in December is always paid by 16 January.What you getCondominium withholding tax · Price · VAT · Invoice totalItalian 21 % withholding on short-term lets collected by platforms
Real estateInvestment incomeWork out the tax an Italian letting platform or estate agency withholds from short-term rental income, and what the owner actually receives once commission is taken.Free, no accounttax year 2026IndividualIn shortWhen an agency or platform collects the rent for an Italian short-term let (30 days or less), it withholds 21 % of the rent as an advance on the owner's tax. The platform's commission does not reduce the base of the withholding.What you getTax withheld by the platform · Rent · Length of stay · Withholding baseItalian withholding tax on sales agents' commissions
TaxSelf-employed statusWork out the withholding tax an Italian principal deducts from commissions paid to sales agents, commercial representatives, brokers, commission agents and business finders, and the net amount paid.Free, no accounttax year 2026Company directorChartered accountantFinance directorIn shortOn commissions, the principal withholds tax at the rate of the first Italian income-tax (IRPEF) bracket, applied to 50 % of the commissions — or to 20 % if the agent declares that it relies on staff or third parties on a continuing basis. For door-to-door sellers the base is the commission less 22 %, and the withholding is a final tax.What you getCommissions · Withholding base · Withholding tax · Net paid to the agentItalian IRES payments on account: how much a company pays, and when
BusinessCorporate income taxWork out a company's IRES payment on account from the previous period's tax and split it into a single payment or two instalments (40 % and 60 %, or 50 % each for ISA taxpayers), leaving out the new-hire uplift as the law requires.Free, no accounttax year 2026Company directorChartered accountantIn shortThe IRES payment on account is 100 % of the reference tax. It is paid in two instalments — 40 % with the balance, by the last day of the sixth month after the financial year ends, and 60 % by the last day of the eleventh month — unless the first instalment would not exceed EUR 103. ISA taxpayers pay two instalments of 50 % each.What you getTotal IRES payment on account · Previous period's IRES · IRES on the new-hire uplift, added back · Tax the payment on account is based onItalian super-deduction for new hires: the 20 % uplift on staff costs
BusinessCorporate income taxWork out the 20 % uplift on the cost of new permanent employees under article 4 of Legislative Decree 216/2023, extended to 2027 by the 2025 Budget Law, and check the headcount conditions it depends on.Free, no accounttax year 2026Company directorChartered accountantIn shortBusinesses and professionals that take on more permanent employees deduct the cost of the new hires plus 20 %. The uplift is worked out on the lower of the new hires' cost and the rise in total staff costs, and applies only if both permanent staff and total headcount grow compared with the previous period. It runs for 2025, 2026 and 2027.What you getDeductible uplift · Rise in staff costs · Cost attributable to the headcount increase · 20 % upliftItalian tax loss carry-forward: how much you can offset this year
BusinessCorporate income taxWork out how much of a company's tax losses from earlier years can be set against this year's IRES taxable income, under the 80 % cap of article 84 of the Italian income tax code (TUIR) and the full use allowed for losses of the first three tax periods.Free, no accounttax year 2026Company directorChartered accountantIn shortTax losses from earlier years reduce the taxable income of each later period by up to 80 % of that income, with no time limit. Losses from the first three tax periods after incorporation, when they relate to a new business activity, can instead wipe out the whole taxable income.What you getTaxable income after losses · Taxable income before losses · Cap for capped-use losses (80 %) · Capped-use losses offsetItalian three-year forecast income statement (preventivo economico)
BusinessSelf-employed statusRevenue, costs, EBITDA, loan interest, IRES and self-financing, year by year over three years: the forecast income statement of an Italian business plan.Free, no accounttax year 2026Company directorFinance directorChartered accountantIn shortEnter each year's revenue and costs, and your loan as the bank's offer describes it: the calculator works from contribution margin to the difference between value and cost of production, deducts interest, applies IRES for a company with share capital, and gives the self-financing you then carry into the sources-and-uses forecast.What you getYear 1 — Revenue · Year 1 — Contribution margin (revenue − variable costs entered under B.6) · Year 1 — EBITDA: A − B before depreciation (margine operativo lordo) · Year 1 — Value less cost of production (A − B)Italian three-year sources and uses of funds forecast (preventivo delle fonti e degli impieghi)
BusinessSelf-employed statusInvestment, working capital, repayments, equity, loans and self-financing, year by year over three years: the statement that shows whether an Italian business plan's funding need is covered.Free, no accountCompany directorFinance directorChartered accountantIn shortEnter for each year the uses of funds (investment, working capital, repayments) and the sources (equity, partners' loans, bank loans, grants, self-financing): the calculator derives the change in working capital, the totals and each year's balance, then the cumulative balance, which tells you whether the plan holds over three years.What you getYear 1 — Uses: investment in fixed capital · Year 1 — Uses: investment in working capital (increase) · Year 1 — Uses: debt repayments (capital portion) · Year 1 — Uses: equity paid out (drawings, dividends)Italian non-operating ("di comodo") companies: operating test and minimum income
BusinessCorporate income taxCheck whether a company is non-operating under article 30 of Law 724/1994 by comparing its average revenue with the minimum revenue worked out on its assets, and work out the presumed minimum income.Free, no accounttax year 2026Company directorChartered accountantIn shortA company is non-operating if its average revenue over the last three years is below a percentage of the average value of its assets: 1 % of securities and receivables, 3 % of buildings (with lower rates for A/10 offices, recently acquired homes and small municipalities), 6 % of ships and 15 % of other fixed assets. In that case taxable income cannot be lower than a minimum income worked out with other percentages on the year's assets.What you getPresumed minimum income · Average revenue declared · Minimum revenue for the operating test · Non-operating company (1 = yes, 0 = no)Italian participation exemption (PEX) — the 95 % exempt share of a gain on shares
BusinessCapital gainsCheck the conditions of article 87 of Italy's income tax code on a company's sale of a shareholding, and work out the 95 % exempt gain and the part that is taxed under IRES.Free, no accounttax year 2026Company directorChartered accountantFinance directorIn shortAn Italian company selling shares it has held without interruption since the first day of the twelfth month before the sale, booked as financial fixed assets, in a trading company not resident in a tax haven, is taxed on only 5 % of the gain: 95 % is exempt.What you getTaxable gain · Gain realised · Months held · Months of holding requiredItalian habitual exporter VAT ceiling (plafond) — how much you can still buy VAT-free
BusinessVATCheck Italian habitual-exporter status (exports above 10 % of turnover) on a calendar-year or rolling basis, and work out how much of the ceiling for VAT-free purchases is left, flagging any overrun.Free, no accounttax year 2026Company directorChartered accountantFinance directorIn shortAn Italian business is a habitual exporter if exports recorded in the previous year exceed 10 % of its turnover. It may then buy without VAT up to a ceiling equal to the previous calendar year's exports, or the previous twelve months' under the rolling method, which is not open to businesses trading for less than twelve months.What you getCeiling still available · Exports in the period · Turnover in the period · Exports as a share of turnover (%)Italian VAT pro rata — deductible percentage and recoverable VAT
BusinessVATWork out the Italian VAT deduction percentage of a business that also makes exempt supplies, rounded to a whole number as article 19-bis requires, and the input VAT it can and cannot recover.Free, no accounttax year 2026Company directorChartered accountantFinance directorIn shortThe deduction percentage is the ratio of supplies giving a right to deduct to those same supplies plus the year's exempt supplies. It is rounded up only if the decimal part exceeds five tenths: 72.5 % becomes 72 %, 72.51 % becomes 73 %.What you getDeductible VAT · Supplies giving a right to deduct · Denominator · Supplies left outLand share of an Italian business building — the part you cannot depreciate
BusinessCorporate income taxWork out the value of the land to carve out of an Italian business building's cost: the higher of the balance-sheet value and 20 % of the total cost (30 % for industrial buildings), the depreciable cost and the annual depreciation charge.Free, no accounttax year 2026Company directorChartered accountantFinance directorIn shortIn Italy a business building is depreciated net of the land it stands on. Unless the land was bought separately, its value is the higher of the amount shown in the balance sheet for the year of purchase and 20 % of the total cost, or 30 % for an industrial building.What you getDepreciable cost of the building · Total cost · Minimum land share · Land value in the accountsItalian VAT deduction adjustment on capital goods — the annual one-fifth
BusinessVATWork out the Italian adjustment of input VAT on a depreciable asset when the deduction percentage (pro rata) moves by more than ten points in one of the four years after the asset is brought into use.Free, no accounttax year 2026Company directorChartered accountantFinance directorIn shortIf the deduction percentage moves by more than ten points from the year the asset was brought into use, then in each of the following four years the tax is raised or lowered by one fifth of the gap between the deduction taken and the one the year's percentage would give. At exactly ten points there is no adjustment.What you getAdjustment for the year · Deduction taken · Deduction at the year's percentage · Change in percentage (points)Italian tax depreciation of business assets — deductible amount year by year
BusinessSelf-employed statusWork out the tax-deductible depreciation of a business asset in Italy for each year: the ministerial rate halved in the first year, the full rate afterwards, the amount left to depreciate and how long the plan runs.Free, no accounttax year 2026Company directorChartered accountantIn shortDepreciation is deductible from the year the asset comes into use, up to its cost multiplied by the rate set by ministerial decree, halved in the first year (TUIR art. 102 for businesses, art. 54-quinquies for self-employed professionals). A 10,000-euro asset at 20 % gives 1,000 euros in year one and 2,000 euros a year after that, over 6 tax years.What you getDeductible depreciation for the year · First-year charge (rate halved) · Charge in later years · Already depreciated at the start of the yearLow-cost business assets in Italy — the full write-off up to 516.46 euros
BusinessSelf-employed statusCheck whether a business asset can be written off in full in the year of purchase in Italy (unit cost up to 516.46 euros for a business, 516.40 euros for a professional) and how much earlier that brings the deduction compared with depreciation.Free, no accounttax year 2026Company directorChartered accountantIn shortBusiness assets whose unit cost does not exceed 516.46 euros may be deducted in full in the year of purchase instead of being depreciated (TUIR art. 102, paragraph 5); for self-employed professionals the threshold is 516.40 euros (art. 54-quinquies). The threshold applies per unit: ten chairs at 120 euros each are written off at once, 1,200 euros in all.What you getDeductible in the year of purchase · Unit cost threshold · Total cost · If depreciated: first-year chargeSpreading a business capital gain in Italy — selling a business over five years
BusinessCapital gainsWork out the capital gain a business makes on a sale in Italy and how much of it is taxed this year: all of it, or, when a business or a business unit held for at least three years is sold, equal instalments over up to five tax years.Free, no accounttax year 2026Company directorFinance directorChartered accountantIn shortThe gain is the sale price, net of directly attributable costs, less the undepreciated cost (TUIR art. 86). Since 2026 (Law 199/2025) only a gain on selling a business or a business unit held for at least three years can be spread: in equal instalments over the year of sale and the following years, up to the fourth. Every other gain is taxed in full in the year it arises.What you getGain taxed in the year of sale · Capital gain · Number of instalments applied · Equal instalment for later yearsDeductible maintenance costs in Italy — the 5 % limit and the five-year carry-forward
BusinessSelf-employed statusWork out how much of a business's maintenance, repair, upgrade and conversion costs is deductible in the year in Italy: 5 % of the cost of depreciable assets in the register, with the excess spread over the next five years.Free, no accounttax year 2026Company directorFinance directorChartered accountantIn shortMaintenance, repair, upgrade and conversion costs that are not capitalised are deductible up to 5 % of the total cost of depreciable tangible assets shown in the fixed asset register at the start of the year (at the end of the year for a new business in its first year). The excess is deducted in equal instalments over the next five tax years (TUIR art. 102, paragraph 6).What you getDeductible maintenance costs for the year · Base for the limit · 5 % limit · Costs deductible within the limitDeductible bad debt provisions in Italy — the 0.50 % limit and the 5 % cap
BusinessCorporate income taxWork out how much of a write-down of trade receivables and of provisions for credit risk is tax-deductible in the year in Italy: 0.50 % of receivables a year, up to a provision equal to 5 %, with any excess added back to income.Free, no accounttax year 2026Company directorFinance directorChartered accountantIn shortWrite-downs of trade receivables not covered by credit insurance, including provisions for credit risk, are deductible each year up to 0.50 % of the face value of the receivables. The deduction stops once write-downs and provisions deducted reach 5 % of the receivables on the year-end balance sheet; anything above 5 % is added back to income (TUIR art. 106).What you getDeductible write-down for the year · Annual limit (0.50 % of receivables) · Provision cap (5 % of receivables) · Room left under the capItalian company car deduction (TUIR art. 164) — 20 %, 70 %, 80 % or 100 %
BusinessSelf-employed statusWork out the deductible share of the costs of a car used in an Italian business or profession: depreciation or rental within the cost caps, running costs, and the rate that depends on how the car is used.Free, no accounttax year 2026Company directorFinance directorChartered accountantIn shortThe costs of a car used in the business are 20 % deductible (80 % for sales agents), with the purchase cost counted up to 18,075.99 euros (25,822.84 for agents) and rental up to 3,615.20 euros a year (5,164.57 for agents). A car given to an employee for mixed use is 70 % deductible; a car that is purely a business tool, 100 %.What you getDeductible car costs · Purchase cost cap · Depreciation taken into account · Annual rental capItalian interest deduction limit (TUIR art. 96) — the 30 % of EBITDA rule
BusinessCorporate income taxWork out how much of a business's interest expense is deductible in Italy for the year: first up to interest income, then within 30 % of gross operating profit (ROL), with the amounts carried forward.Free, no accounttax year 2026Company directorFinance directorChartered accountantIn shortInterest expense is deductible up to the year's interest income plus any income carried forward; the excess is deductible within 30 % of the year's ROL, then of ROL capacity carried forward. Undeducted interest carries forward; unused ROL capacity carries forward for five tax years.What you getDeductible interest expense · Interest expense for the year and carried forward · Interest income for the year and carried forward · Deductible up to interest incomeItalian entertainment expenses — deductible ceiling for businesses and professionals
BusinessSelf-employed statusWork out the Italian deduction ceiling for business entertainment and hospitality expenses (TUIR art. 108 for businesses, art. 54-septies for professionals), gifts worth up to 50 euros and the non-deductible share.Free, no accounttax year 2026Company directorFinance directorChartered accountantIn shortA business may deduct entertainment expenses up to 1.5 % of revenue up to 10 million, 0.6 % from 10 to 50 million and 0.4 % above; gifts worth up to 50 euros each are always deductible. A professional's ceiling is 1 % of fees, gifts included. Either way, payment must be traceable.What you getDeductible entertainment expenses · Ceiling on revenue up to 10 million · Ceiling on revenue from 10 to 50 million · Ceiling on revenue above 50 millionItalian phone expenses — the 80 % deduction for businesses and professionals
BusinessSelf-employed statusWork out the deductible share of phone costs and of the handset in Italy: 80 % for businesses and professionals, 100 % for a road haulier's vehicle phone, and full write-off of assets up to 516 euros.Free, no accounttax year 2026Company directorChartered accountantIn shortDepreciation, lease and rental payments and running and repair costs of phones are 80 % deductible, for businesses (TUIR art. 102) and professionals (art. 54-quinquies) alike. A road haulier deducts 100 % for one phone per goods vehicle. A handset costing up to 516.46 euros (516.40 for a professional) is written off in full in the year of purchase.What you getDeductible phone expenses · Handset cost for the year · Threshold for full write-off · Running costsItalian meals and hotel expenses — 75 % deduction and the 2 % of fees cap
BusinessSelf-employed statusWork out the deductible share of hotel and restaurant costs in Italy for businesses (TUIR art. 109) and professionals (art. 54-septies), with the 2 % of fees cap and the traceable payment condition.Free, no accounttax year 2026Company directorChartered accountantIn shortHotel and restaurant costs are 75 % deductible. For a professional the deductible amount can never exceed 2 % of the fees received in the year. Costs incurred in Italy are only deductible when paid by a traceable method.What you getDeductible meals and hotel costs · 75 % of traceable costs · Cap at 2 % of fees · Total deductibleItalian stamp duty on current accounts — how much you pay
TaxInvestment incomeWork out the Italian stamp duty charged on current account statements and savings book reports: 34.20 euros a year for an individual, nothing if the average balance does not exceed 5,000 euros, 118 euros for companies and other entities, scaled to the period each statement covers.Free, no accounttax year 2026IndividualCompany directorChartered accountantIn shortAn individual pays 34.20 euros a year for each current account or savings book, but nothing if the average annual balance across all statements and passbooks with the bank does not exceed 5,000 euros. Companies, associations and other entities pay 118 euros a year per account, with no threshold. With quarterly or half-yearly statements the duty is scaled to the period: 8.55 euros a quarter for an individual.What you getStamp duty due · Annual amount per account · Months covered · Duty per account for the periodItalian stamp duty on securities accounts — the 2 per thousand
TaxInvestment incomeWork out the Italian stamp duty on financial products held with an Italian provider: 2 per thousand of market value, scaled to the period reported, capped at 14,000 euros for companies and other entities, with postal savings bonds exempt up to 5,000 euros.Free, no accounttax year 2026IndividualCompany directorChartered accountantIn shortStatements covering shares, bonds, funds, deposit accounts and other financial products bear stamp duty of 2 per thousand a year of their market value: 100 euros on a 50,000 euro portfolio. There is no minimum. For companies and other entities the duty never exceeds 14,000 euros a year; for individuals there is no cap. Postal savings bonds are exempt if their total redemption value does not exceed 5,000 euros.What you getStamp duty due · Taxable value · Annual rate · Annual dutyItalian Tobin tax on shares — work out the financial transaction tax
TaxInvestment incomeWork out the Italian financial transaction tax due when you buy shares in Italian companies: 0.4% of the transaction value, halved on regulated markets and multilateral trading facilities, with listed companies under 500 million euros of market capitalisation and transfers by inheritance or gift left out.Free, no accounttax year 2026IndividualCompany directorChartered accountantIn shortAnyone buying shares in Italian-resident companies pays the financial transaction tax: from 2026, 0.4% of the transaction value off-market and 0.2% when the purchase is made on a stock exchange or multilateral trading facility. Buying 10,000 euros of shares on the exchange costs 20 euros. Listed shares of companies whose average November market capitalisation in the previous year was below 500 million euros are left out, as are transfers by inheritance or gift.What you getFinancial transaction tax · Transaction value · Rate appliedTax on Italian pension fund payouts — benefits, advances and withdrawals
TaxPersonal income taxWork out the tax withheld on amounts paid by an Italian supplementary pension fund: 15% cut by 0.30 points for each year beyond the fifteenth, down to 9%, on lump sums and annuities; 20% cut down to 15% on instalment payouts; 23% on advances for a home or other needs and on withdrawals for other reasons.Free, no accounttax year 2026IndividualChartered accountantIn shortItalian supplementary pension benefits are taxed through a final withholding tax of 15%, cut by 0.30 points for each year of membership beyond the fifteenth, down to a floor of 9% after 35 years. It applies only to the part not yet taxed: returns already taxed inside the fund and contributions you did not deduct are left out. Advances for buying a first home or for other needs, and withdrawals for reasons other than unemployment, disability or death, are taxed at 23% instead.What you getFinal withholding tax · Taxable part · Rate applied · Net amount receivedCashing in an Italian life insurance policy — the tax due
TaxInvestment incomeWork out the 26% substitute tax on the return from an Italian life insurance or capitalisation policy when you surrender it or it matures: the difference between the capital received and the premiums paid, with nothing due if the policy ends at a loss.Free, no accounttax year 2026IndividualChartered accountantIn shortWhen an Italian life insurance policy is surrendered or matures, only the return is taxed — the difference between the capital you receive and the premiums you paid — through a 26% substitute tax withheld by the insurer. Surrendering for 60,000 euros after paying 50,000 euros of premiums gives a 10,000 euro return and 2,600 euros of tax. If you get back less than you paid in, nothing is due.What you getSubstitute tax · Taxed return · Rate · Net amount receivedItalian capital gains on financial assets — work out the 26 % substitute tax and loss offsetting
TaxCapital gainsWork out the substitute tax an Italian-resident individual pays on miscellaneous financial income: the 26 % rate, government bonds counted at 48.08 %, and offsetting against the year's losses and losses carried forward from earlier years.Free, no accounttax year 2026IndividualCompany directorChartered accountantIn shortGains on non-substantial shareholdings, bonds and other financial instruments bear a 26 % substitute tax, after netting them against the year's losses. For Italian government bonds and bonds of white-list states only 48.08 % of the gain counts: on a 10,000 euro gain on BTPs you pay 1,250.08 euros, about 12.5 %. Excess losses can be carried forward for up to four tax years, provided they are reported in the return.What you getSubstitute tax due · Government bond gains counted · Government bond losses counted · Net gains and losses for the yearItalian land income (dominicale and agrario) — work out the taxable amount
TaxPersonal income taxWork out the land income to declare in Italy from the cadastral values on the land registry extract: 80 % and 70 % uplifts, the further 30 % uplift, your ownership share, and the banded exemption for direct farmers and professional agricultural entrepreneurs.Free, no accounttax year 2026IndividualCompany directorChartered accountantIn shortCadastral land income is not declared as it appears on the registry extract: the owner's income (dominicale) is uplifted by 80 % and the farming income (agrario) by 70 %, then both by a further 30 %. From 1,000 euros of dominicale and 500 of agrario you declare 3,445 euros. For direct farmers and professional agricultural entrepreneurs enrolled in the farmers' pension scheme, in 2026 the first 10,000 euros are left out of taxable income and the band between 10,000 and 15,000 euros counts for half.What you getLand income counted for IRPEF · Uplifted dominicale income · Uplifted agrario income · Total uplifted land incomeItalian step-up of shareholdings and land (rideterminazione) — work out the substitute tax and whether it pays
TaxCapital gainsWork out the substitute tax for stepping up the 1 January value of shareholdings (21 %) and building or agricultural land (18 %), payment in three instalments with 3 % annual interest and, for shareholdings, a comparison with taxing the gain at 26 %.Free, no accounttax year 2026IndividualCompany directorChartered accountantIn shortIf you hold shareholdings or land on 1 January you can replace the purchase cost with the value at that date by paying a substitute tax by 30 November: 21 % of the value for shareholdings, 18 % for land. On shares in an SRL appraised at 50,000 euros you pay 10,500 euros, which can be spread over three annual instalments with 3 % annual interest. It only pays if the tax on the full value costs less than the tax saved on the gain, which is taxed at 26 %.What you getSubstitute tax · Rate · Number of instalments · First instalmentTax on crypto-assets in Italy — work out the 33 % substitute tax on your gains
TaxCapital gainsWork out the substitute tax on gains and other income from crypto-assets realised in 2026 by an individual resident in Italy: the 33 % rate, 26 % for euro e-money tokens, undocumented cost treated as zero, loss offsetting and income from holding.Free, no accounttax year 2026IndividualCompany directorChartered accountantIn shortFrom 1 January 2026, gains on crypto-assets bear a 33 % substitute tax with no tax-free allowance: on a 5,000 euro gain you pay 1,650 euros. E-money tokens pegged to the euro stay at 26 %. If you cannot document the purchase cost with clear and precise evidence, the cost is taken as zero; losses can only be offset against crypto gains and carried forward for up to four years.What you getSubstitute tax due · Gain on the disposal · Net gains and losses for the year · Earlier losses offsetTax on Italian government bond interest — work out the 12.5 % tax and your net income
TaxInvestment incomeWork out the substitute tax on coupons from BTPs, BOTs and other Italian government bonds (12.5 %) and compare it with the 26 % rate on ordinary bonds, starting from the gross interest or from the nominal value and coupon rate.Free, no accounttax year 2026IndividualCompany directorChartered accountantIn shortInterest on Italian government bonds and equivalent securities, received by an individual resident in Italy, bears a 12.5 % substitute tax: out of 1,000 euros of gross coupons you keep 875. Other bonds and deposit accounts are taxed at 26 %: on the same 1,000 euros you keep 740.What you getNet interest received · Gross interest · Substitute tax rate · Substitute taxItalian regional income tax surcharge (addizionale regionale IRPEF)
TaxLocal taxesWork out the regional surcharge on Italian personal income tax by applying your region's brackets and rates to taxable income, including special rules such as a single rate below a threshold or a regional tax credit.Free, no accounttax year 2026IndividualCompany directorChartered accountantIn shortThe regional surcharge is charged on total income less deductible expenses, at the rates set by the region where you are tax-resident. The base rate is 1.23 %, which ordinary-statute regions may raise by up to 2.1 points. It is only due if IRPEF itself is due, and it does not apply under the flat-rate regime (forfettario).What you getRegional surcharge due · Surcharge at the single rate · First bracket · Second bracketItalian 15% flat tax on teachers' private lessons
TaxPersonal income taxWork out the 15 % substitute tax on private lessons and tutoring given by tenured school teachers in Italy, and compare it with the IRPEF and surcharges you would pay if you opted for ordinary taxation.Free, no accounttax year 2026IndividualChartered accountantIn shortFees for private lessons and tutoring given by teachers holding a post in schools of any level are taxed at a flat 15 % substitute tax, which replaces IRPEF and the regional and municipal surcharges. You may opt for ordinary taxation instead; the scheme cannot be combined with the flat-rate regime (forfettario).What you getSubstitute tax · Fees after tax · Extra gross IRPEF under ordinary taxation · Extra surcharges under ordinary taxationItalian income tax on an empty second home (non-let property)
Real estatePersonal income taxWork out the IRPEF taxable income of a home in Italy that is not let, starting from its cadastral income: the 5 % revaluation, the one-third uplift for a home kept available for your own use, the IMU substitution rule and the 50 % rule for a home in the same municipality as your main residence.Free, no accounttax year 2026IndividualCompany directorChartered accountantIn shortFor a home that is not let and is subject to IMU, income tax is normally not due, because IMU replaces it. The exception is a non-let home in the same municipality as your main residence: its income (cadastral income revalued by 5 % and increased by one third) counts for IRPEF at 50 %. If the property is exempt from IMU, all of its income counts.What you getProperty's IRPEF taxable income · Cadastral income revalued by 5 % · Income increased by one third · Income for your share and days of ownershipItalian take-home pay — from gross to net salary
Salary & payrollPay and remunerationWork out an Italian employee's annual and monthly take-home pay from gross annual salary (RAL): employee social security contributions, bracket-based IRPEF, the employment tax credit, regional and municipal surcharges and the tax-wedge (cuneo fiscale) payments.Free, no accounttax year 2026IndividualCompany directorChartered accountantIn shortFrom gross to net: take the employee's social security contributions off gross salary; charge IRPEF on the rest by bracket (23, 33 and 43 %) and subtract the employment tax credit; then take off the regional and municipal surcharges and add any tax-free tax-wedge payment.What you getAnnual take-home pay · Employee contributions · IRPEF taxable income · Gross IRPEFItalian tax on prizes and winnings — the final withholding tax
TaxPersonal income taxWork out the final withholding tax on prizes and winnings in Italy: 10 % for charity lotteries and raffles, 20 % for games in broadcast shows and competitions, 25 % otherwise, with the EUR 25.82 annual threshold for promotional prize schemes.Free, no accounttax year 2026IndividualCompany directorChartered accountantIn shortPrizes and winnings bear a final withholding tax: 10 % for authorised charity lotteries, raffles and tombolas, 20 % for games in radio and TV shows and competitions, and 25 % in all other cases. Promotional prizes are not taxed if they total no more than EUR 25.82 in the year; for the Lotto and national lotteries the tax is already included in the State's levy.What you getFinal withholding tax · Rate applied · Net prize · Year's total prize value subject to withholdingItalian fringe benefits in 2026: the EUR 1,000 or 2,000 tax-free limit
Salary & payrollPay and remunerationCheck whether the fringe benefits and the utility, rent or mortgage-interest reimbursements you receive from your Italian employer in 2026 stay tax-free: EUR 1,000, or EUR 2,000 with dependent children (Law no. 207/2024, art. 1, paragraph 390). Above the limit, the whole value becomes taxable.Free, no accounttax year 2026IndividualCompany directorFinance directorIn shortIn 2026, goods, services and reimbursements of household utilities, main-home rent or mortgage interest are tax-free up to EUR 1,000, or EUR 2,000 for employees with dependent children. If the total goes over the limit, even slightly, all of it is taxed, not just the excess.What you getTax-free value · Applicable limit · Value added to taxable income · Room left under the limitItalian productivity bonuses in 2026: the 1% substitute tax
Salary & payrollPay and remunerationWork out the substitute tax on performance bonuses and profit-sharing paid in Italy in 2026: 1% on up to EUR 5,000 (Law no. 199/2025, art. 1, paragraph 9), for employees whose 2025 employment income was at most EUR 80,000.Free, no accounttax year 2026IndividualCompany directorFinance directorIn shortProductivity bonuses paid in 2026 are taxed at 1% instead of IRPEF and local surtaxes, on up to EUR 5,000 of bonus. The relief covers private-sector employees whose 2025 employment income did not exceed EUR 80,000; anything above EUR 5,000 is taxed normally.What you getSubstitute tax due · Part of the bonus taxed at 1% · Substitute tax calculation · Part of the bonus taxed normallyItalian tax-wedge cut: the tax-free payroll sum
Salary & payrollPay and remunerationWork out the tax-free sum paid through payroll to Italian employees whose total income is at most EUR 20,000 (Law no. 207/2024, art. 1, paragraph 4): 7.1%, 5.3% or 4.8% of employment income.Free, no accounttax year 2026IndividualCompany directorIn shortIf your total income is EUR 20,000 or less, your employer adds a tax-free sum to your pay: 7.1% of employment income up to EUR 8,500, 5.3% up to EUR 15,000 and 4.8% above. The rate is picked on your income scaled up to a full year, then applied to what you actually earned.What you getTax-free sum due · Employment income scaled to a full year · Rate applied · Employment income × rateItalian trattamento integrativo (former EUR 100 bonus): how much you get
TaxPersonal income taxWork out the trattamento integrativo supplement for Italian employees (Decree-Law no. 3/2020, art. 1): EUR 1,200 up to EUR 15,000 of income, the gap between allowances and gross tax up to EUR 28,000, prorated to the working period.Free, no accounttax year 2026IndividualCompany directorIn shortUp to EUR 15,000 of total income the supplement is EUR 1,200 a year, provided gross IRPEF exceeds the employment allowance minus EUR 75. Between EUR 15,000 and 28,000 it is paid only when your allowances exceed gross tax, for the difference and up to EUR 1,200. Above EUR 28,000 nothing is due.What you getTrattamento integrativo due · Gross IRPEF · Employment allowance (art. 13, paragraph 1) · Allowance minus EUR 75 prorated to the periodItalian tax-wedge cut: the extra allowance between EUR 20,000 and 40,000
TaxPersonal income taxWork out the extra IRPEF allowance for Italian employees with total income between EUR 20,000 and 40,000 (Law no. 207/2024, art. 1, paragraph 6), prorated to days worked, and the IRPEF left after the employment allowance.Free, no accounttax year 2026IndividualCompany directorIn shortAbove EUR 20,000 of total income and up to EUR 32,000, employees get an extra allowance of EUR 1,000; between EUR 32,000 and 40,000 it tapers down to nothing. It is prorated to the working period and comes on top of the standard employment allowance.What you getExtra allowance due · Extra allowance for a full year · Extra allowance prorated to days worked · Gross IRPEFItalian company car for mixed use — taxable benefit in kind
Salary & payrollPay and remunerationWork out the taxable value of a company car an Italian employer lets an employee use for both work and private journeys: 15,000 notional km at the ACI cost per km, a percentage set by the powertrain, uplifts for age and accessories, less what the employee pays.Free, no accounttax year 2026Company directorChartered accountantFinance directorIn shortFor a company car used for both business and private purposes, the employee is taxed on 50% of the cost of 15,000 km at the ACI tables' cost per km (10% for a battery electric car, 20% for a plug-in hybrid). From 2026 the value rises by 50% once the fifth year after first registration has ended, and by 5% for accessories the ACI tables leave out. Whatever the employee pays for the car is deducted first, before the uplifts, as the first sentence of the rule requires.What you getAnnual taxable value of the benefit · Cost of 15,000 notional km · Value for the powertrain · Uplift for the car's ageItalian meal vouchers — tax-free and taxable share
Salary & payrollPay and remunerationWork out how much of the meal vouchers an Italian employee receives is free of income tax and how much counts as pay: 4 euros a day for paper vouchers, 10 euros for electronic ones, 5.29 euros for the cash meal allowance on building sites.Free, no accounttax year 2026Company directorChartered accountantFinance directorIndividualIn shortMeal vouchers are not taxable up to 4 euros a day on paper and up to 10 euros a day in electronic form; the cash meal allowance paid on building sites and in areas without catering is tax-free up to 5.29 euros a day. Whatever a voucher is worth above the daily limit counts as employment income.What you getTax-free share · Daily tax-free limit · Tax-free share per day · Excess per dayItalian business travel allowance — tax-free and taxable share
Salary & payrollPay and remunerationWork out how much of the travel allowance (indennità di trasferta) an Italian employee receives is free of income tax: 46.48 euros a day in Italy and 77.47 abroad under the flat-rate method, cut by one or two thirds under the mixed method, 15.49 euros of other expenses under actual-cost reimbursement.Free, no accounttax year 2026Company directorChartered accountantFinance directorIndividualIn shortFor trips outside the municipality of the place of work, a flat daily allowance is tax-free up to 46.48 euros (77.47 euros abroad). If meals or lodging are reimbursed or provided free, the limit falls by a third; if both are, by two thirds. Under actual-cost reimbursement, documented expenses are tax-free in full and other expenses up to 15.49 euros a day (25.82 abroad). Within the municipality of the place of work the allowance is fully taxable.What you getTax-free share · Daily tax-free limit · Tax-free share per day · Excess per dayItalian flat tax on tips — the 5% substitute tax
Salary & payrollPay and remunerationWork out the 5% substitute tax on tips paid to hotel, bar and restaurant staff in Italy: a cap of 30% of the income earned for that work, a 75,000-euro ceiling on employment income, and the option to opt out in writing.Free, no accounttax year 2026IndividualCompany directorChartered accountantIn shortIn hotels, bars and restaurants, tips passed on to private-sector employees are taxed at a flat 5% substitute tax, up to 30% of the income earned in the year for that work. Above that cap, or if employment income exceeds 75,000 euros, tips are taxed under ordinary income tax (IRPEF). The employee can opt out in writing.What you getSubstitute tax · Cap on tips under the substitute tax · Tips taxed at 5% · Tips taxed under ordinary IRPEFItalian inbound workers regime — taxable and exempt income
TaxPersonal income taxWork out how much of your earnings counts towards taxable income under Italy's new inbound workers regime (impatriati) after moving your tax residence to Italy: 50%, or 40% with a minor child, up to 600,000 euros a year, for five tax years.Free, no accounttax year 2026IndividualCompany directorChartered accountantFinance directorIn shortUnder the new inbound workers regime (article 5 of Legislative Decree 209/2023), employment income, similar income and professional self-employment income earned in Italy counts towards total income at only 50%, up to 600,000 euros a year; the share falls to 40% if you move with a minor child or a child is born or adopted during the regime. The relief applies for the year you move and the four years after.What you getIncome counted towards total income · Relieved income (up to 600,000 euros) · Taxable share of relieved income · Income above the limit, taxable in fullItalian spousal maintenance: deductible amount and IRPEF saved
TaxPersonal income taxWork out how much of the maintenance you pay to a former spouse in Italy you can deduct from your income, leaving out the share for the children, and how much gross IRPEF you save.Free, no accounttax year 2026IndividualIn shortPeriodic maintenance paid to a spouse after legal separation, divorce or annulment comes off your total income for the amount set by the court, with no cap. The share meant for the children does not: if the court order does not split it, half of the payment is treated as going to the spouse. A one-off lump sum is not deductible.What you getDeductible maintenance · Periodic maintenance paid · Children's share (not deductible) · Spouse's shareItalian domestic worker contributions: tax deduction (up to EUR 1,549.37)
TaxPersonal income taxWork out how much of the INPS contributions you pay for a cleaner, nanny or carer in Italy you can deduct from your income, with the EUR 1,549.37 annual cap, and how much gross IRPEF you save.Free, no accounttax year 2026IndividualIn shortSocial security contributions you pay to INPS as the employer of a domestic worker or personal carer come off your total income — but only the employer's share, and only up to EUR 1,549.37 a year. The part you withhold from the worker's pay is not deductible.What you getDeductible contributions · Contributions paid to INPS · Contributions borne by you · Annual deduction capItalian third-sector donations: 10% deduction or tax credit, which pays more
TaxPersonal income taxWork out the deduction for donations to Italian third-sector bodies, capped at 10% of your total income, the excess you can carry forward and the IRPEF you save, compared with the 30% or 35% tax credit.Free, no accounttax year 2026IndividualIn shortDonations to Italian third-sector bodies can be deducted from net total income up to 10% of the total income you declare; any excess carries forward for up to four tax years. Instead — the two cannot be combined — you can take a 30% credit (35% for voluntary organisations) on up to EUR 30,000 of donations. The deduction wins when your top tax rate is higher than the credit rate.What you getDeductible donation · Donations this year · Cap at 10% of income · Excess to carry forwardItalian cap on tax-credit expenses above EUR 75,000 of income (TUIR art. 16-ter)
TaxPersonal income taxWork out the overall cap on expenses that qualify for Italian IRPEF tax credits once your total income exceeds EUR 75,000, based on your income and dependent children, and how much spending falls outside it.Free, no accounttax year 2026IndividualCompany directorIn shortAbove EUR 75,000 of total income, expenses that give a tax credit are only accepted, taken together, up to a cap: EUR 14,000 up to EUR 100,000 of income and EUR 8,000 beyond, multiplied by 0.50 with no dependent children, 0.70 with one, 0.85 with two, and 1 with more than two or at least one disabled child.What you getExpenses accepted for tax credits · Expenses entered · Base amount for your income · Overall cap on expensesItalian 19% tax credits above EUR 120,000 of income: taper and EUR 440 cut
TaxPersonal income taxWork out how much of your 19% Italian IRPEF credits survive with total income above EUR 120,000: a proportional taper down to nothing at EUR 240,000 and a further EUR 440 cut above EUR 200,000, with medical expenses and mortgage interest carved out.Free, no accounttax year 2026IndividualCompany directorIn shortAbove EUR 120,000 of total income, credits under article 15 of the Italian income tax code taper proportionally and vanish at EUR 240,000; mortgage interest and medical expenses stay whole. Above EUR 200,000, your 19% credits taken together (medical expenses excepted) lose a further EUR 440, worked out after the taper.What you get19% credits due · Credits before reductions · Taper for income above EUR 120,000 · Cut for income above EUR 200,000Italian pension fund contributions: tax deduction
TaxPersonal income taxWork out how much of what you pay into an Italian supplementary pension fund you can deduct, with the EUR 5,300 cap from 2026, the part left undeducted that you report to the fund, and the gross IRPEF you save.Free, no accounttax year 2026IndividualCompany directorIn shortContributions to a supplementary pension scheme — yours and your employer's — come off your total income up to EUR 5,300 a year from tax year 2026 (the cap was EUR 5,164.57 before). Severance pay (TFR) paid into the fund does not count towards the cap. What you save depends on your tax band: each euro deducted is worth 23%, 33% or 43% of gross IRPEF.What you getDeductible contributions · Total contributions paid · Yearly deduction cap · Contributions not deductedItalian tax credit for public transport passes
TaxPersonal income taxWork out the Italian IRPEF deduction for local, regional and inter-regional public transport season tickets: the overall EUR 250 cap, the 19% rate and the cut for incomes above EUR 120,000.Free, no accounttax year 2026IndividualStudentIn shortSeason tickets for local, regional and inter-regional public transport give a 19% deduction from gross IRPEF on up to EUR 250 of spending a year — at most EUR 47.50. The cap is a single one, even if you also pay for dependants' passes. Above EUR 120,000 of total income the deduction shrinks, reaching zero at EUR 240,000.What you getDeduction due · Qualifying cost (up to EUR 250) · Deduction rate · Deduction before the income testItalian young tenants' rent tax credit (under 31)
TaxPersonal income taxWork out the Italian IRPEF credit for tenants aged 20 to 30 renting their own home: EUR 991.60 or 20 % of the rent up to EUR 2,000, for the first four years of the lease, with total income up to EUR 15,493.71.Free, no accounttax year 2026IndividualStudentIn shortIf you are between 20 and 30 when you sign the lease, your total income is no more than EUR 15,493.71 and the home is your residence (not your parents' main home), for the first four years of the lease you deduct EUR 991.60, or 20 % of the rent if that is more, up to EUR 2,000. The credit is prorated by days, and any part your tax cannot absorb is still granted.What you getCredit due · 20 % of the rent paid · Yearly credit (between EUR 991.60 and EUR 2,000) · Days as main homeItalian tax credit for out-of-town students' rent (19%, up to EUR 2,633)
TaxPersonal income taxWork out the 19% Italian IRPEF credit on rent paid by university students living away from home: university at least 100 km away and in another province, EUR 2,633 cap, tapered above EUR 120,000 of income.Free, no accounttax year 2026IndividualStudentIn shortIf the university is at least 100 km from your home town and in a different province, 19% of the rent is creditable on up to EUR 2,633 — at most EUR 500.27 a year. Above EUR 120,000 of income the credit tapers, reaching zero at EUR 240,000.What you getOut-of-town student rent credit due · Rent paid · Eligible rent (max EUR 2,633) · Credit at 19%Italian tax credit for nursery fees
TaxPersonal income taxWork out the Italian IRPEF deduction for nursery (asilo nido) fees: 19% of the cost, on up to EUR 632 a year per child.Free, no accounttax year 2026IndividualIn shortNursery fees give a 19% deduction from gross IRPEF on up to EUR 632 a year per child — at most EUR 120.08 per child. The deduction goes to the parent who paid, for the part they paid.What you getDeduction due · Qualifying fees (up to EUR 632 per child) · Deduction rate · Deduction worked outItalian tax credit for children's sport
TaxPersonal income taxWork out the Italian IRPEF deduction for sports club, gym or pool fees of children aged 5 to 18: the EUR 210 cap per child, the 19% rate and the cut for incomes above EUR 120,000.Free, no accounttax year 2026IndividualIn shortFor the annual registration and membership of a child aged 5 to 18 at an amateur sports club, gym, pool or sports facility, you deduct 19% of the cost from your gross IRPEF, on up to EUR 210 per child — at most EUR 39.90 a child. Above EUR 120,000 of total income the deduction shrinks, reaching zero at EUR 240,000.What you getDeduction due · Qualifying cost (up to EUR 210) · Deduction rate · Deduction before the income testItalian tenant tax credit for renting your main home
TaxPersonal income taxWork out the Italian IRPEF credit for renting your main home: a fixed amount set by the type of lease (open-market, agreed-rent, or employee relocated for work) and your total income, prorated by days, split between co-tenants, with any part above your tax still paid to you.Free, no accounttax year 2026IndividualIn shortIf you rent your main home under a Law 431/1998 lease, you deduct EUR 300 when your total income is no more than EUR 15,493.71 and EUR 150 up to EUR 30,987.41. Agreed-rent leases raise this to EUR 495.80 and EUR 247.90, and an employee who moved for work gets EUR 991.60 and EUR 495.80 for the first three years. The credit is prorated by days, and any part your tax cannot absorb is still granted.What you getCredit due · Yearly amount for your income · Days as main home · Tenants sharing the creditItalian tax credit for donations to charities, parties and clubs
TaxPersonal income taxWork out the Italian IRPEF deduction for cash donations according to who receives them: 30 % or 35 % for third-sector bodies and volunteer organisations, 26 % for political parties and humanitarian projects, 19 % for amateur sports clubs and schools, each with its own cap.Free, no accounttax year 2026IndividualCompany directorIn shortDonations to registered third-sector bodies give a 30 % deduction (35 % for volunteer organisations) on up to EUR 30,000 a year. Donations to political parties give 26 % on amounts between EUR 30 and EUR 30,000, and to humanitarian projects in non-OECD countries 26 % up to EUR 30,000. Amateur sports clubs give 19 % up to EUR 1,500, and schools 19 % with no cap on the amount.What you getDeduction due · Donation that qualifies · Deduction rate · Deduction before the income reductionItalian mortgage interest tax credit on your main home (19%, up to EUR 4,000)
TaxPersonal income taxWork out the 19% Italian IRPEF credit on mortgage interest for buying your main home: EUR 4,000 cap shared between joint borrowers, with the dependent-spouse rule.Free, no accounttax year 2026IndividualIn shortInterest on a mortgage taken out to buy your main home earns a 19% credit on up to EUR 4,000 a year per loan — at most EUR 760. On a joint mortgage the cap is split between the borrowers; if your co-borrowing spouse is your dependant, you claim their share too. The credit does not fall as income rises.What you getMortgage interest credit due · Interest attributable to your share · Your share of the EUR 4,000 cap · Eligible interestItalian tax credit for life, disability and long-term care insurance
TaxPersonal income taxWork out the 19 % Italian IRPEF deduction on premiums for life, permanent disability and long-term care policies, with the EUR 530, 750 and 1,291.14 caps and the reduction for income above EUR 120,000.Free, no accounttax year 2026IndividualCompany directorIn shortPremiums for insurance against death or permanent disability of at least 5 % give a 19 % IRPEF deduction on up to EUR 530 a year, raised to EUR 750 for life cover protecting someone with a severe disability. For long-term care cover the cap is EUR 1,291.14, less the life and disability premiums already counted. Above EUR 120,000 of income the deduction shrinks.What you getDeduction due · Life and disability premiums allowed · Premiums protecting a severely disabled person allowed · Long-term care premiums allowedItalian funeral expenses tax credit (19 %)
TaxPersonal income taxWork out the Italian IRPEF deduction for funeral costs: 19 % of what you paid, up to EUR 1,550 per death shared among everyone who paid, reduced for total income above EUR 120,000.Free, no accounttax year 2026IndividualIn shortFuneral costs give a 19 % deduction from gross IRPEF on at most EUR 1,550 per death, whether or not you were related to the person who died. When several people share the bill, the EUR 1,550 cap stays single and each payer uses it in proportion to their share. Above EUR 120,000 of total income the deduction shrinks, reaching zero at EUR 240,000.What you getDeduction due · Your share of the EUR 1,550 cap · Costs that qualify · Deduction rateItalian school fees tax credit (19%, up to EUR 1,000 per pupil)
TaxPersonal income taxWork out the 19% Italian IRPEF credit for school fees — nursery, primary and secondary school — capped at EUR 1,000 per pupil and phased out for total income above EUR 120,000.Free, no accounttax year 2026IndividualIn shortSchool fees give a 19% credit on up to EUR 1,000 per pupil, so at most EUR 190 per child. Above EUR 120,000 of total income the credit tapers and disappears entirely at EUR 240,000.What you getSchool fees credit due · Fees paid · Eligible fees (max EUR 1,000 per pupil) · Credit at 19%Italian medical expenses tax credit (19% above EUR 129.11)
TaxPersonal income taxWork out the 19% Italian IRPEF credit on medical expenses above the EUR 129.11 threshold, with certain disability-related costs counted in full.Free, no accounttax year 2026IndividualIn shortMedical expenses earn a 19% credit on the part above EUR 129.11: EUR 1,000 of expenses gives a EUR 165.47 credit. Some costs for people with disabilities skip the threshold. Income makes no difference to this credit.What you getMedical expenses credit due · Medical expenses · Threshold (EUR 129.11) · Expenses above the thresholdItalian university fees tax credit (19%)
TaxPersonal income taxWork out the 19% Italian IRPEF credit for university tuition and fees: the full amount at a state university, up to the ministerial decree cap at a private one, tapered for total income above EUR 120,000.Free, no accounttax year 2026IndividualStudentIn shortUniversity fees give a 19% credit: on everything you paid at a state university, and up to the cap set each year by ministerial decree at a non-state university. Above EUR 120,000 of income the credit tapers, reaching zero at EUR 240,000.What you getUniversity fees credit due · Fees paid · Eligible fees · Credit at 19%Italian tax credit for vet bills
TaxPersonal income taxWork out the Italian IRPEF deduction for veterinary costs: the EUR 550 cap, the EUR 129.11 excess, the 19% rate and the cut for incomes above EUR 120,000.Free, no accounttax year 2026IndividualIn shortVet bills give a 19% deduction from gross IRPEF on spending up to EUR 550, but only on the part above a EUR 129.11 excess — so the most you can get back is EUR 79.97 a year, however many animals you have. Above EUR 120,000 of total income the deduction shrinks, reaching zero at EUR 240,000.What you getDeduction due · Costs within the EUR 550 cap · Non-deductible excess · Costs the deduction is worked out onItalian income tax (IRPEF) — gross tax by bracket
TaxPersonal income taxWork out gross Italian personal income tax (IRPEF) on a given taxable income, using the bracket rates of article 11 of the Consolidated Income Tax Act (TUIR): 23, 33 and 43 per cent, bracket by bracket.Free, no accounttax year 2026IndividualCompany directorIn shortGross IRPEF is charged by bracket: 23 % up to EUR 28,000, 33 % on the slice between EUR 28,000 and EUR 50,000, and 43 % above EUR 50,000. Each rate applies only to the part of income that falls within its bracket.What you getGross IRPEF · First bracket (up to EUR 28,000) · Second bracket (EUR 28,000 to 50,000) · Third bracket (above EUR 50,000)Italian employment income tax allowance (detrazione lavoro dipendente)
TaxPersonal income taxWork out the Italian IRPEF allowance for employment income under article 13 of the Consolidated Income Tax Act (TUIR): prorated to days worked, with the EUR 690 and EUR 1,380 floors, the EUR 65 top-up and the cap at gross tax.Free, no accounttax year 2026IndividualCompany directorIn shortThe employment allowance is EUR 1,955 up to EUR 15,000 of total income; just above that, the formula restarts at almost EUR 3,100 and tapers with income until it disappears at EUR 50,000. It is prorated to the days worked and cannot exceed gross IRPEF: any excess is lost.What you getEmployment income allowance due · Allowance for a full year · Allowance prorated to days worked · Top-up (income between EUR 25,000 and 35,000)Italian income tax (IRPEF) payments on account — amount and instalments
TaxPersonal income taxWork out the IRPEF payment on account for the current year from the tax declared, using the historical or forecast method, and split it into a single November payment or two instalments in June and November — including for ISA taxpayers and the flat-rate regime.Free, no accounttax year 2026IndividualCompany directorIn shortAn IRPEF payment on account is due when the tax declared exceeds EUR 51.65, and equals 100 % of that tax or of a lower forecast. Below EUR 257.52 it is paid in one instalment in November; from EUR 257.52 it is split in two: 40 % in June and 60 % in November.What you getTotal IRPEF payment on account · Tax on which the payment is based · First instalment, by 30 June · Second or single instalment, by 30 NovemberItalian flat-rate rental tax (cedolare secca) — work out the amount due
Real estatePersonal income taxWork out the cedolare secca due on the annual rent: standard rate, reduced rate for agreed-rent contracts, short lets and C/1 shops let in 2019, as set out by the Italian Revenue Agency (Agenzia delle Entrate).Free, no accounttax year 2026IndividualIn shortThe cedolare secca is charged on the annual rent agreed in the lease, with no deductions: 21 % as a rule, 10 % for an agreed-rent (canone concordato) lease in the listed municipalities, and 26 % on a second property let short-term. Beyond two flats let short-term, the activity counts as a business and the regime no longer applies.What you getCedolare secca due · Annual rent taxed · Rate applied · Rent left after the cedolare seccaItalian municipal property tax (IMU) on buildings — taxable base and amount due
Real estateLocal taxesWork out the IMU on a building entered in the Italian land register: cadastral income uplifted by 5 %, the category multiplier, the statutory rate or your municipality's own rate, the deduction for a luxury main home, and the State share for group D buildings.Free, no accounttax year 2026IndividualCompany directorIn shortThe IMU taxable base of a building is its cadastral income (rendita catastale) uplifted by 5 % and multiplied by the category coefficient — 160 for homes. The tax is that base times the municipal rate, or the statutory 0.86 % for other buildings when no municipal rate is entered. A main home is exempt, except in categories A/1, A/8 and A/9.What you getAnnual IMU due · Taxable base · Rate applied · Tax before deductionItalian corporate income tax (IRES) — work out the tax due
BusinessCorporate income taxWork out the IRES due on a company's taxable income: the standard 24 % rate, and a check of the conditions for the reduced 20 % rate (IRES premiale) introduced by the 2025 Budget Law for the tax period following 2024.Free, no accounttax year 2026Company directorChartered accountantIn shortIRES is a flat tax: 24 % of the company's taxable income. For the single tax period following the one in progress on 31 December 2024 (2025 for a calendar-year company), the rate drops to 20 % if the company sets aside at least 80 % of its 2024 profits, invests part of them in new 4.0 or 5.0 capital goods, raises employment by at least 1 % and meets the other conditions.What you getIRES due · Taxable income · Minimum reserve required · Minimum investment requiredItalian lease registration tax (imposta di registro) — what you pay to register a lease
Real estateInvestment incomeWork out the registration tax and stamp duty due to register an Italian lease: rate by type of property, reduced base for agreed-rent leases, first-year minimum, and paying year by year or for the whole term with the discount linked to the statutory interest rate, as set out by the Italian Revenue Agency (Agenzia delle Entrate).Free, no accounttax year 2026IndividualCompany directorIn shortFor a home, registration tax is 2 % of the annual rent (1 % for business premises let by a VAT-registered landlord, 0.50 % for agricultural land), with a 67-euro minimum for the first year. Paying for the whole term up front earns a discount equal to half the statutory interest rate times the number of years. Stamp duty is 16 euros per 4 written pages or 100 lines, per copy. Under the cedolare secca flat-rate regime, neither is due.What you getRegistration tax payable on registration · Annual rent · Annual taxable base · Rate appliedItalian municipal property tax (IMU) on agricultural land — taxable base and amount due
Real estateLocal taxesWork out the IMU on agricultural or uncultivated land in Italy: land income uplifted by 25 %, the multiplier of 135, the statutory rate or your municipality's own rate, and the exemptions for working farmers, mountain municipalities, minor islands and collectively owned land.Free, no accounttax year 2026IndividualCompany directorIn shortThe IMU taxable base of agricultural land is its land income (reddito dominicale) as shown in the land register, uplifted by 25 % and multiplied by 135. The tax is that base times the municipal rate, capped at 1.06 %, or the statutory 0.76 % when no municipal rate is entered. The land is exempt when a registered working farmer (coltivatore diretto or IAP) owns and farms it, when it lies in a mountain municipality listed in Circular 9/1993 or on a minor island, or when it is indivisible collective property.What you getAnnual IMU due · Taxable base · Rate appliedItalian municipal income-tax surcharge (addizionale comunale) — amount, balance and advance
TaxLocal taxesWork out the municipal surcharge on Italian personal income tax (Irpef) at your municipality's rate, within the statutory cap of 0.8 % (0.9 % for Rome), taking into account any exemption threshold, whether Irpef is actually due, the advance already paid and the 30 % advance for the following year.Free, no accounttax year 2026IndividualCompany directorIn shortThe municipal surcharge is the rate set by the municipality where you are tax-resident, applied to your Irpef taxable income. The rate cannot exceed 0.8 %, except in Rome (0.9 %). If the municipality has set an exemption threshold, nothing is due at or below it; above it, the surcharge applies to the whole income. Nothing is due when net Irpef is zero. The advance for the following year is 30 % of the surcharge.What you getAnnual municipal surcharge · Rate applied · Surcharge worked out · Advance already paidItalian voluntary correction of a late tax payment (ravvedimento operoso)
TaxSelf-employed statusWork out what to pay to put right, of your own accord, an Italian tax paid late in 2026: the reduced penalty for the number of days late, plus interest at the statutory rate.Free, no accounttax year 2026Company directorIndividualChartered accountantIn shortIf you pay late on your own initiative, you pay the tax, interest at the statutory rate and a reduced penalty: for breaches from 1 September 2024, the base penalty of 12.5% (25% beyond 90 days; up to 15 days late, one fifteenth of 12.5% for each day) is cut to 1/10 within 30 days of the due date, 1/9 within 90 days and 1/8 within a year.What you getTotal to pay · Unpaid tax · Applicable base penalty · Full penaltyItalian December VAT advance (acconto IVA)
BusinessVATWork out the Italian VAT advance due by 27 December under the historical, forecast or analytical method, and check whether you are exempt.Free, no accounttax year 2026Company directorChartered accountantFinance directorIn shortThe Italian VAT advance is 88% of the payment due for the last month or quarter of the previous year (historical method) or of the VAT you expect for the same period (forecast method), or 100% of a settlement drawn up to 20 December (analytical method). Nothing is due if it does not exceed EUR 103.29, and it is paid on an F24 form by 27 December.What you getVAT advance to pay · Method's calculation base · Method percentage · Calculated advanceItalian dependants tax allowances (detrazioni per familiari a carico)
TaxPersonal income taxWork out the Italian IRPEF allowances for dependants under article 12 of the Consolidated Income Tax Act (TUIR): spouse with the top-ups, children aged 21 to 29 (or 30 and over with a disability) and cohabiting ascendants, prorated to months of dependency and capped at gross tax.Free, no accounttax year 2026IndividualCompany directorIn shortFor a dependent spouse the allowance runs from EUR 800 (less a share that grows with income) down to EUR 690, and disappears at EUR 80,000 of income; each eligible child brings up to EUR 950 and each cohabiting ascendant up to EUR 750, reduced in proportion to income. A relative counts as a dependant if their own income does not exceed EUR 2,840.51 (EUR 4,000 for children up to 24); allowances are prorated to the months of dependency.What you getDependants allowances due · Spouse allowance · Spouse top-up (income between EUR 29,000 and 35,200) · Children allowanceItalian pension income tax allowance (detrazione redditi di pensione)
TaxPersonal income taxWork out the Italian IRPEF allowance for pension income under article 13(3) of the Consolidated Income Tax Act (TUIR): prorated to days of pension, with the EUR 713 floor, the EUR 50 top-up and the cap at gross tax.Free, no accounttax year 2026IndividualIn shortThe pension allowance is EUR 1,955 up to EUR 8,500 of total income, then tapers with income until it disappears at EUR 50,000; between EUR 25,000 and 29,000 a further EUR 50 is added. It is prorated to the days of pension in the year, cannot fall below EUR 713 up to EUR 8,500 of income, and cannot exceed gross IRPEF.What you getPension income allowance due · Allowance for a full year · Allowance prorated to days of pension · Top-up (income between EUR 25,000 and 29,000)Italian self-employment income tax allowance (detrazione lavoro autonomo)
TaxPersonal income taxWork out the Italian IRPEF allowance under article 13(5) of the Consolidated Income Tax Act (TUIR) for self-employment, small-business, occasional and similar income, with the EUR 50 top-up and the cap at gross tax.Free, no accounttax year 2026Company directorIndividualIn shortThe self-employment allowance is EUR 1,265 up to EUR 5,500 of total income, then tapers with income until it disappears at EUR 50,000; between EUR 11,000 and 17,000 a further EUR 50 is added. It is not prorated to part of the year, has no minimum, and cannot exceed gross IRPEF.What you getSelf-employment allowance due · Allowance before the top-up · Top-up (income between EUR 11,000 and 17,000) · Gross IRPEFItalian annual VAT balance — paying in one go or in instalments
BusinessVATWork out what you pay on the balance of your Italian annual VAT return: in one go by 16 March, in monthly instalments carrying 0.33 % interest per month, or deferred to the income-tax deadline with a 0.40 % surcharge per month or part-month.Free, no accounttax year 2026Company directorChartered accountantFinance directorIn shortThe Italian annual VAT balance is due by 16 March, either in one payment or in equal monthly instalments falling on the 16th of each month, the last one no later than 16 December. Each instalment after the first carries 0.33 % interest per month (0.33 % on the second, 0.66 % on the third, and so on). If you defer payment to the income-tax deadline, a surcharge of 0.40 % for every month or part-month after 16 March is added first.What you getTotal to pay · VAT balance on the return · Months or part-months after 16 March · Surcharge per month or part-monthItalian quarterly VAT credit refund — eligibility, compliance visa and guarantee
BusinessVATCheck whether you can reclaim, or offset, your Italian VAT credit for the quarter on form TR, which of the article 38-bis conditions you meet, and whether you need a compliance visa or a guarantee.Free, no accounttax year 2026Company directorChartered accountantFinance directorIn shortAn Italian quarterly VAT credit is claimed on form TR when the excess deductible VAT is above EUR 2,582.28 and at least one condition is met: sales taxed at lower average rates than purchases, zero-rated supplies above 25 % of all transactions, purchases of depreciable assets above two thirds of taxable purchases, qualifying services to non-established businesses above 50 % of all transactions, or non-resident status. Refunds above EUR 30,000 need a compliance visa or a guarantee; for offsetting, a visa is required above EUR 5,000 a year (EUR 50,000 for innovative start-ups).What you getCredit you can claim on form TR · Excess deductible VAT for the quarter · VAT on depreciable-asset purchases entered · Minimum excess to exceedItalian dividend withholding tax — work out the tax and what you receive
TaxInvestment incomeWork out the 26 % final withholding tax on dividends paid by an Italian company to an individual resident in Italy, starting either from the gross dividend or from the company's profit, with the IRES the company pays before distributing it.Free, no accounttax year 2026Company directorIndividualChartered accountantIn shortProfits paid by a company subject to IRES to an individual resident in Italy, on both substantial and non-substantial holdings, bear a 26 % withholding tax that settles the tax in full: out of a 10,000 euro gross dividend you receive 7,400. No tax is withheld if you declare that the profits relate to your business.What you getNet dividend received · Profit before tax · Company IRES · Net profit available for distributionIVIE — work out the Italian tax on property held abroad
TaxPersonal income taxWork out the IVIE due on a property located outside Italy: the standard 1.06 % rate, the main-home exemption or, for a luxury main home, the 0.4 % rate with a 200 euro deduction, your share and months of ownership, the 200 euro payment threshold and the credit for wealth tax paid abroad.Free, no accounttax year 2026IndividualChartered accountantIn shortIVIE is 1.06 % of the value of the foreign property, in proportion to your share and the months you owned it: a 300,000 euro house owned all year costs 3,180 euros. Nothing is paid if the tax, worked out without share or period, does not exceed 200 euros. A main home is exempt unless it would fall in Italian land-registry categories A/1, A/8 or A/9: the rate is then 0.4 % with a 200 euro deduction.What you getIVIE due · Property value · Tax used for the threshold check · Value adjusted for share and monthsIVAFE — work out the Italian tax on financial assets held abroad
TaxPersonal income taxWork out the IVAFE an individual owes on financial assets held outside Italy: 2 per thousand of their value, 4 per thousand in preferential tax jurisdictions, share and holding period, a flat 34.20 euros per current account with the 5,000 euro average-balance threshold, and the credit for wealth tax paid abroad.Free, no accounttax year 2026IndividualChartered accountantIn shortIVAFE is 2 per thousand of the value of financial products held abroad, in proportion to your share and how long you held them: 100,000 euros held all year costs 200 euros, or 400 in a preferential tax jurisdiction. Each foreign current or savings account costs a flat 34.20 euros instead, but nothing is due if the average annual balance with the same provider does not exceed 5,000 euros.What you getIVAFE due · Value adjusted for share and days · Rate applied · Tax on financial productsItalian home renovation tax credit (bonus ristrutturazioni)
TaxPersonal income taxWork out the Italian IRPEF deduction for building renovation work: the rate that applies to the year you pay and to your main home, the EUR 96,000 cap per dwelling, the split into ten equal yearly instalments, and whether your gross tax is large enough to absorb them.Free, no accounttax year 2026IndividualCompany directorIn shortFor renovation costs paid in 2025 or 2026 you deduct 36 % from your gross IRPEF, or 50 % when the owner (or holder of a right in rem) works on their own main home; for costs paid in 2027 the rates fall to 30 % and 36 %. Eligible spending is capped at EUR 96,000 per dwelling and the deduction is spread over ten equal yearly instalments.What you getTotal deduction · Spending cap still available · Costs that qualify · Deduction rateItalian furniture bonus (bonus mobili) — tax deduction for furniture and appliances
TaxPersonal income taxWork out the Italian 50 % IRPEF deduction for furniture and large household appliances bought to furnish a home under renovation: the EUR 5,000 cap, the reduction for purchases already claimed the year before, ten yearly instalments, and whether your gross tax can absorb them.Free, no accounttax year 2026IndividualIn shortFor purchases made up to 31 December 2026 you deduct 50 % of up to EUR 5,000 of spending per dwelling from your gross IRPEF, in ten equal yearly instalments. You must be carrying out qualifying renovation work that started on or after 1 January of the year before the purchase.What you getTotal deduction · Spending cap still available · Spending that qualifies · Deduction rateTaxes on buying a home in Italy — registration tax, VAT, mortgage and land registry taxes
Real estateLocal taxesWork out the taxes due when you buy a home in Italy: registration tax plus the mortgage and land registry taxes when the seller is a private individual, or VAT plus fixed taxes when a business sells with VAT; first-home relief (prima casa), luxury homes and the cost of losing the relief, as set out by the Italian Revenue Agency (Agenzia delle Entrate) and the consolidated registration tax act.Free, no accounttax year 2026IndividualCompany directorIn shortBuying from a private seller, you pay 9 % registration tax (2 % with first-home relief), never less than 1,000 euros, plus 50 euros of mortgage tax and 50 euros of land registry tax. Buying from a business that sells with VAT, you pay 10 % VAT (4 % for a first home, 22 % for cadastral categories A/1, A/8 and A/9) plus 200 euros each of registration, mortgage and land registry tax. If you lose the relief — for instance by selling within five years without buying another home within a year — you owe the tax difference, a 30 % penalty and interest.What you getTaxes payable on purchase · Taxable base · Registration tax rate · VAT ratePaying an Italian tax notice in instalments (avviso bonario) — instalments, interest and loss of the plan
TaxPersonal income taxWork out the instalment plan for the amount claimed in a notice issued after the automated or formal check of an Italian tax return: up to 20 quarterly instalments, the deadline for the first one, 3.5 % annual interest on the later ones, and whether a slip-up costs you the plan, as set out by the Italian Revenue Agency (Agenzia delle Entrate).Free, no accounttax year 2026IndividualCompany directorChartered accountantIn shortThe amount in an avviso bonario can be paid in up to 20 equal quarterly instalments. The first is due within 60 days of receiving the notice (30 for separately taxed income, 90 when the notice goes to your tax intermediary); the others by the last day of each quarter, with 3.5 % annual interest. Paying the first instalment up to 7 days late, or paying an instalment short by no more than 3 % of it and never more than 10,000 euros, does not cost you the plan.What you getTotal payable under the instalment plan · Amount claimed · Number of instalments · Days to pay the first instalmentItalian capital gain on property (plusvalenza) — selling within five years
Real estateCapital gainsWork out the capital gain on selling an Italian property bought, built or received as a gift no more than five years earlier, check the exclusions (inheritance, main home, ownership beyond five years) and the 26 % substitute tax you can ask the notary to apply, as set out in the Italian income tax code (TUIR) and by the Italian Revenue Agency (Agenzia delle Entrate).Free, no accounttax year 2026IndividualCompany directorIn shortThe gain is the sale price minus the purchase price or building cost, plus any other cost relating to the property. It is only taxed when the property was bought or built no more than five years before the sale; inherited property is excluded, and so is a home that served as the main residence of the seller or their family for most of the time it was owned. On completion you can ask the notary to apply a 26 % substitute tax instead of income tax (IRPEF).What you getSubstitute tax paid through the notary · Gain to report on the income tax return · Sale price · Allowable costItalian inheritance and gift tax — what each beneficiary pays
TaxInheritance and giftsWork out the Italian inheritance or gift tax owed by one beneficiary according to their relationship to the deceased or donor, with the 1 million allowance for a spouse and direct relatives, 100,000 euros for brothers and sisters and 1.5 million for people with a severe disability, plus mortgage and land registry taxes on property, including the first-home relief.Free, no accounttax year 2026IndividualCompany directorIn shortA spouse and direct relatives pay 4 % on the part of their share above 1 million euros; brothers and sisters 6 % above 100,000 euros; other relatives up to the fourth degree and in-laws 6 % with no allowance; everyone else 8 %. For a person with a severe disability the allowance is 1.5 million. Property also bears mortgage tax (imposta ipotecaria) at 2 % and land registry tax (imposta catastale) at 1 %, or a flat 200 euros each with first-home relief.What you getTotal taxes due · Net value received · Tax-free allowance · Taxable baseSpanish VAT calculator — taxable base, tax and total
TaxVATWork out Spanish VAT (IVA) from the taxable base, or extract it from a VAT-inclusive amount, at the standard rate of 21 % or the reduced rates of 10 % and 4 %.Free, no accounttax year 2026Company directorFinance directorIn shortSpanish VAT is always charged on the taxable base, never on the total: to take it out of a VAT-inclusive price, divide by one plus the rate instead of deducting the percentage.What you getVAT · Taxable base · VAT amount · Invoice totalSpanish equivalence surcharge — what to add to a retailer's invoice
TaxVATWork out the equivalence surcharge (recargo de equivalencia) and the VAT a supplier charges a Spanish retailer under the special scheme: 5.2 %, 1.4 %, 0.5 % or 1.75 % depending on the goods sold.Free, no accounttax year 2026Company directorFinance directorIn shortThe surcharge is charged on the same base as VAT, and its rate follows the VAT rate of the sale: 5.2 % with the standard rate, 1.4 % with 10 %, 0.5 % with 4 %, and 1.75 % for tobacco.What you getEquivalence surcharge · Taxable base · VAT amount · Surcharge amountSpanish corporate income tax — gross tax for 2026
BusinessCorporate income taxWork out Spanish corporate income tax (Impuesto sobre Sociedades) before credits for a tax period starting in 2026: 25 % standard rate, 19 % and 21 % for companies with turnover below EUR 1 million, 23 % for small companies and 15 % for newly formed companies.Free, no accounttax year 2026Company directorFinance directorChartered accountantIn shortFor tax periods starting in 2026 the final rates in article 29 of Law 27/2014 do not apply yet: the 44th transitional provision sets 19 % on the first EUR 50,000 and 21 % on the rest for companies with turnover below EUR 1 million, and 23 % for small companies.What you getGross corporate tax · Tax on the first band · Tax on the rest of the base · Average rateLate-payment interest on commercial invoices in Spain — Law 3/2004
BusinessSelf-employed statusWork out statutory late-payment interest on an unpaid Spanish commercial invoice: the European Central Bank rate plus eight points, by days late, plus the fixed EUR 40 for recovery costs.Free, no accounttax year 2026Company directorFinance directorChartered accountantIn shortUnless the contract sets another rate, the debtor owes the ECB rate for the half-year plus eight percentage points, from the day after the due date and without any reminder, plus a fixed EUR 40 for recovery costs.What you getLate-payment interest · Statutory late-payment rate · Interest for the period · Recovery cost compensationSpanish self-employed contributions 2026 — band, base and monthly amount
BusinessSocial contributionsFind your 2026 net-income band under Spain's self-employed scheme (RETA), the minimum and maximum contribution bases you can choose, and the monthly contribution for each — 31.5 % of the base.Free, no accounttax year 2026Company directorIndividualIn shortIn 2026 a Spanish self-employed worker contributes according to monthly net income: each band sets a minimum and a maximum base, and the contribution is 31.5 % of the base chosen (28.30 % common contingencies, 1.30 % occupational, 0.9 % intergenerational equity, 0.9 % cessation of activity and 0.1 % vocational training).What you getMonthly contribution at the minimum base · Band in the reduced table · Band in the general table · Minimum base for the bandSpanish income tax withholding on freelance invoices — 15 % or 7 %
TaxSelf-employed statusWork out the Spanish income tax (IRPF) withheld on a professional's invoice, at the standard 15 % or the 7 % start-up rate, together with the VAT and the net amount the client pays.Free, no accounttax year 2026Company directorIndividualIn shortA Spanish self-employed professional invoices with 15 % income tax withheld from the fee — or 7 % in the year they start and the two following years, if they did not practise any professional activity in the year before. The client deducts it from the payment and pays it to the tax office.What you getIncome tax withheld · Fee · VAT · WithholdingSpanish severance pay on dismissal or end of contract — 12, 20 or 33 days per year
Salary & payrollPay and remunerationWork out the statutory severance under Spain's Workers' Statute: 12 days' pay per year when a fixed-term contract ends, 20 days capped at 12 months' pay for objective dismissal, 33 days capped at 24 months' pay for unfair dismissal, and, for unfair dismissal only, the transitional 45-day rate for contracts signed before 12 February 2012.Free, no accounttax year 2026Company directorIndividualChartered accountantIn shortDays of pay per year of service, prorated by month: 12 when a fixed-term contract ends, 20 for objective dismissal (capped at 12 months' pay) and 33 for unfair dismissal (capped at 24 months' pay). In an unfair dismissal under a contract signed before 12 February 2012, service before that date counts at 45 days per year.What you getStatutory severance · Months of service counted · Days of pay for service before 12 February 2012 · Days of pay for later serviceSpanish tax depreciation of an asset — coefficients from the Corporate Income Tax table
BusinessCorporate income taxWork out the straight-line depreciation charge allowed by the table in article 12 of Spain's Corporate Income Tax Act for premises, machinery, a vehicle, furniture, equipment or software, excluding the land value of buildings, with the doubled coefficient for small companies and the free-depreciation notice for assets up to 300 euros.Free, no accounttax year 2026Company directorFinance directorChartered accountantIn shortDepreciation is deductible when it results from applying the maximum straight-line coefficients of the table in article 12.1.a: for instance 25% for computer equipment, 12% for machinery, 10% for furniture or 2% for commercial buildings, where the land value is not depreciated. A small company may double the coefficient (article 103).What you getCharge for the financial year · Depreciable base · Maximum straight-line coefficient in the table · Coefficient appliedSpanish benefit in kind for a company car — 20% a year and efficiency reductions
Salary & payrollPay and remunerationWork out the Spanish income tax (IRPF) benefit in kind for using a company car: 20% a year of the cost or of the new market value, a 15%, 20% or 30% reduction for efficient vehicles, availability for private purposes and the payment on account not passed on.Free, no accounttax year 2026Company directorIndividualChartered accountantIn shortUsing a company car is valued at 20% a year of its cost to the company, or of its new market value if the company does not own it. Efficient vehicles reduce that value by 15%, 20% or 30%. It is imputed according to your availability for private purposes, plus the payment on account not passed on.What you getBenefit in kind · Annual value (20%) · Energy efficiency reduction · Reduced annual valueSpanish income tax on dividends and savings — state and regional savings scales
TaxInvestment incomeWork out the Spanish income tax (IRPF) on your dividends and other savings income with the Act's two scales (state and regional, from 9.5% to 15% each), the personal and family allowance that moves into the savings base, and the 19% withholding on dividends and other income withheld in Spain.Free, no accounttax year 2026Company directorIndividualChartered accountantIn shortDividends are taxed in the savings base under two identical scales, state and regional: 9.5% up to 6,000 euros, 10.5% up to 50,000, 11.5% up to 200,000, 13.5% up to 300,000 and 15% above that, in each. The Spanish entity that pays or holds them withholds 19%, and the difference is settled in the tax return.What you getSavings base · State savings tax · Regional savings tax · Gross savings tax (state + regional)Spanish income tax on selling a home or property — capital gain, exemption and reinvestment
Real estateCapital gainsWork out the capital gain on selling a property in Spain (sale price less selling costs, purchase price plus costs and improvements, less depreciation), the main-home exemption for people over 65, reinvestment in a new main home, and the income tax under the savings scale.Free, no accounttax year 2026IndividualCompany directorChartered accountantIn shortThe gain is the transfer value, after deducting the selling costs, less the acquisition value: price, purchase costs and taxes and improvements, less depreciation. It is taxed in the savings base. It is exempt if you sell your main home when over 65, or in proportion to what you reinvest in another main home.What you getIncome tax on the gain · Transfer value · Acquisition value · Capital gain or lossSpanish net salary — from annual gross to take-home pay
Salary & payrollPay and remunerationCalculates the net pay of an employee in Spain's General Scheme: the employee's Social Security contributions and the IRPF withholding under the IRPF Regulation, with your family situation, children and type of contract.Free, no accounttax year 2026IndividualCompany directorChartered accountantIn shortNet pay is gross pay less your Social Security contributions (6.50% on a permanent contract, 6.55% on most temporary ones, up to the maximum base) and less the IRPF withholding. The withholding applies to your salary a rate calculated with the IRPF Regulation scale, your family situation and your children.What you getNet of each ordinary payment · Annual gross salary · Monthly contribution base · Common contingencies (4.70%)Spanish quarterly income tax prepayment — form 130
TaxSelf-employed statusWork out the quarterly income tax prepayment on Spanish form 130, box by box: 20 % of net business income since 1 January, less earlier prepayments and tax withheld, less a reduction of up to EUR 100.Free, no accounttax year 2026Company directorIndividualChartered accountantIn shortUnder direct assessment you pay each quarter 20 % of your net business income accumulated since 1 January, less the prepayments already made this year and the tax withheld from your invoices. If your net business income last year was EUR 12,000 or less, a further EUR 100, 75, 50 or 25 comes off.What you getResult for the quarter · Net income to date (box 03) · Prepayment on net income (box 04) · After earlier payments and withholding (box 07)Spanish income tax (IRPF) state scale — the central government share only
TaxPersonal income taxWork out the STATE share of Spanish personal income tax (IRPF) on the general taxable base, using the scale in article 63 of Law 35/2006. The regional scale, which each autonomous community sets for itself, is not included: the result is not your total tax.Free, no accounttax year 2026IndividualCompany directorIn shortThe state IRPF scale taxes the general taxable base by band: 9.5 % up to EUR 12,450, 12 % up to 20,200, 15 % up to 35,200, 18.5 % up to 60,000, 22.5 % up to 300,000 and 24.5 % above, less the same scale applied to the personal and family allowance. The tax from your region's own scale comes on top and is not calculated here.What you getState gross tax · Scale applied to the base · Scale applied to the allowance · State gross taxSpanish three-year forecast profit and loss account (cuenta de pérdidas y ganancias previsional)
BusinessSelf-employed statusRevenue, expenses, operating result, loan interest, Spanish corporate income tax and self-financing, year by year over three years, using the lines of the profit and loss account model in the Spanish chart of accounts for small and medium-sized enterprises (PGC de PYMES).Free, no accounttax year 2026Company directorFinance directorChartered accountantIn shortEnter each year's revenue and expenses, and your loan as the loan offer describes it: the calculator works down to the operating result, deducts interest, offsets tax losses from earlier years, applies corporate income tax from the dedicated calculator, and gives each year's result and self-financing.What you getYear 1 — Net revenue · Year 1 — Gross margin (revenue − purchases and supplies) · Year 1 — Operating result before depreciation · Year 1 — Operating resultBusiness valuation using multiples (Germany)
BusinessSelf-employed statusEstimate what a German company is worth by applying a market multiple to its EBITDA, EBIT or revenue, then bridging from enterprise value to the value of the shares — with an optional check against the asset-based floor of the Valuation Act.Free, no accountCompany directorChartered accountantIn shortPick the base figure, enter its amount and the multiple your peer group supports: the tool returns the enterprise value, the net financial debt, the value of the shares and, if you are valuing a stake, what that stake is worth.What you getEquity value (value of the shares) · Enterprise value · Net financial debt · Value of the stakeFreelancer hourly rate calculator (Germany)
BusinessSelf-employed statusWhat hourly rate do you need to charge in Germany to take home the monthly income you are aiming for? Starting from that take-home figure, the tool adds back income tax, health and pension provision and running costs to reach the turnover you need, then spreads it over the hours you can actually bill.Free, no accounttax year 2026Company directorIndividualIn shortEnter 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.What you getHourly rate before VAT · Target take-home income for the year · Income tax (estimated) · Health, care and pension provisionBreak-even point and key business ratios (Germany)
BusinessSelf-employed statusWork out contribution margin, break-even revenue, margin of safety and return on sales, and, once you add balance sheet figures, the equity ratio, return on total assets and current ratio, with a flag when a German GmbH has lost half of its share capital.Free, no accounttax year 2026Company directorFinance directorChartered accountantIn shortRevenue, variable costs and fixed costs are enough to find the revenue at which the business stops losing money and how far above or below it you are. Adding total assets, equity, current assets and debts due within a year extends the picture to funding and short-term solvency.What you getBreak-even revenue · Contribution margin · Contribution margin ratio (contribution / revenue) · Operating resultFreelance day rate in Italy — what to charge per day on a partita IVA
BusinessSelf-employed statusStart from the yearly take-home pay you are aiming for and work back to the day rate to quote: income tax, pension contributions and running costs stacked one by one, spread over the days you actually bill, with Italy's 22% VAT shown on top.Free, no accounttax year 2026Company directorIndividualIn shortWork backwards from take-home pay: divide your target by (1 − tax rate), then by (1 − contribution rate), add the year's business costs and divide by the days a client will pay for. Aiming for €30,000 net with a 25% tax rate, 20% contributions and 200 billed days takes €50,000 of turnover, which is €250 a day, or €305 once standard 22% VAT is added.What you getDay rate to invoice (excluding VAT) · Target yearly take-home pay · Estimated income tax · Estimated pension contributionsValuing an Italian company with multiples — enterprise value and equity value
BusinessSelf-employed statusPut a multiple on gross operating margin (MOL), operating profit or sales, take away the net financial position, and see what the equity is worth, what a given stake is worth, and how that compares with book net worth.Free, no accountCompany directorChartered accountantIn shortUnder the multiples approach, the business is worth the multiple times a figure from the accounts (MOL, operating profit or sales); the shareholders' equity is that amount minus the net financial position, meaning financial debt less cash. At 6 times a €500,000 MOL the business is worth €3 million; with a €600,000 net financial position the equity comes to €2.4 million. Article 2437-ter of the Civil Code lists the criteria to weigh, not the multiple itself.What you getEquity value · Enterprise value · Net financial position · Value of the stakeItalian balance sheet ratios and break-even point — ROE, ROI, ROS, liquidity and solvency
BusinessSelf-employed statusType in the figures from the income statement and balance sheet to get profitability, solvency and liquidity ratios, net working capital, contribution margin, and the break-even turnover with its safety margin.Free, no accountCompany directorFinance directorChartered accountantIn shortEach ratio sets one line of the accounts against another: ROE is profit over equity, ROI is operating profit over total assets, ROS is operating profit over sales, and the current ratio is current assets over debts due within the year. Break-even is the turnover at which fixed costs are just covered: fixed costs divided by the contribution margin as a percentage. With €300,000 of fixed costs and a 40% margin, break-even sits at €750,000.What you getBreak-even turnover · ROS — return on sales · ROI — return on total assets · ROE — return on equity
How these calculators are built
Dated official sources
Every rate and threshold cites the text it comes from and the date it was last checked — the list sits at the bottom of each page.
Tax year on display
The year of the rules applied is shown on the page. An outdated constant raises a banner: never silence.
Full result, free of charge
Every line of the calculation, never truncated or blurred. Only the report you take away is paid for — never the result itself.
Sourced numeric cases
Each engine is locked by test cases whose expected value is derived from the source, not copied back from the code.
Frequently asked questions about the calculators
Where do the rates and thresholds come from?
From French public sources — service-public.gouv.fr, impots.gouv.fr, urssaf.fr. Every constant carries its link, its tax year and its verification date, all listed at the bottom of the calculator page.
What happens when a scale changes during the year?
The tax year on display stays that of the values actually applied, and a banner appears on the page until the constants have been re-read against their source. A calculation never claims to be up to date before it is.
Are my entries stored anywhere?
Not unless you ask. The calculation runs on demand and its result is never stored. The values you type never travel through the page address, including when a report is downloaded: they go in the request body, not in the URL. When signed in, you can save a calculation to your space: only its inputs are kept, and it is recalculated each time you reopen it.
Can I rely on this result for my tax return?
It is an estimate meant to prepare a filing or a decision, not personalised advice. Legal mechanisms that are not modelled are listed in the “assumptions” section of each page, before the result rather than after it.
Why French calculators only?
Country is a property of the calculation, not a language: an engine applies one specific body of law, it is not translated. Only France is covered today; other countries will open one calculator at a time, once demand is measured.