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The tax & rate calculator for freelancers in Germany.
Enter your revenue. See exactly what remains after income tax, health insurance and social contributions — to the euro.
Your numbers
Software, insurance, office, training, etc.
Breakdown
As of: 9.7.2026- Annual revenue
- €60,000
- Business expenses
- −€6,000
- Profit (simplified taxable income)
- €54,000
- Income tax
- −€7,941
- Solidarity surcharge
- €0
- Health insurance (statutory)
- −€9,450
- Long-term care insurance
- −€2,268
- Pension contribution
- €0
- Total deductions
- −€19,659
- Net per year
- €34,341
- Net per month
- €2,862
Details
Calculated using the official formula in §32a EStG for assessment year 2026 (standard tariff, single assessment). Basic allowance: €12,348. §32a EStG — Income Tax Tariff 2026 (official Wage Tax Handbook) ↗
Details
Fully waived below €20,350 income tax owed (2026 exemption threshold). Above that, calculated with the tapering zone under §4(2) SolzG. Solidarity Surcharge Act 1995 (SolzG), §4 tapering zone ↗
Details
Assumes voluntary statutory health insurance, average add-on contribution rate of 2.9%. Your actual fund may charge between 2.18% and 4.39%. 2026 minimum assessment base: €1,318.33/month — even lower profit is still assessed at this floor. Social Insurance Reference Figures 2026 (Fact Sheet) ↗
Details
Assumes voluntary statutory health insurance, average add-on contribution rate of 2.9%. Your actual fund may charge between 2.18% and 4.39%. 2026 minimum assessment base: €1,318.33/month — even lower profit is still assessed at this floor. Social Insurance Reference Figures 2026 (Fact Sheet) ↗
Details
Voluntary for most freelancers — exceptions with mandatory insurance: certain registered trades (Handwerksrolle), teachers and educators without their own employees, midwives, and artists/publicists insured via the Künstlersozialkasse. Choosable 2026 contribution: between €112.16 and €1,571.70 per month. Voluntary Contributions to Statutory Pension Insurance 2026 ↗
This calculation is an estimate based on public figures, not tax advice. Your actual tax burden depends on further factors (itemized deductions, prior-year losses, your specific health fund, among others). Consult a Steuerberater (tax advisor) for your specific situation.
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