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German VAT calculator 2026

Add VAT to a net amount or remove it from a gross amount. Germany applies the standard rate of 19% and a reduced rate of 7% (§12 UStG).

Net€100.00
VAT (19 %)€19.00
Gross€119.00
Dataset last reviewed 2026-07-17 · tax year 2026 · 119 documented values⚠️ Informational estimate, not tax advice. Payroll software may differ in edge cases. Verify with a professional.

How this is calculated

  1. Select the applicable German VAT rate: 19% (Regelsteuersatz, standard rate under §12 Abs. 1 UStG) for most goods and services; 7% (ermäßigter Steuersatz, reduced rate under §12 Abs. 2 UStG) for food, books, newspapers, local public transport and — permanently from 1 January 2026 — restaurant meals (food only, not beverages); 0% for qualifying solar PV systems of up to 30 kWp on residential or publicly used buildings (§12 Abs. 3 UStG).
  2. Net to gross: gross = net × (1 + rate); VAT amount = net × rate.
  3. Gross to net (back-calculation): net = gross ÷ (1 + rate); VAT amount = gross × rate ÷ (1 + rate) — equivalently 19/119 of gross at the standard rate or 7/107 at the reduced rate.
  4. Check Kleinunternehmer status under §19 UStG: if the prior year's turnover did not exceed €25,000 and the current year is not expected to exceed €100,000, the business is VAT-exempt — no VAT is charged on outgoing invoices and no input VAT (Vorsteuer) may be reclaimed.

FAQ

What is the standard VAT rate in Germany in 2026?

The standard rate (Regelsteuersatz) is 19% under §12 Abs. 1 UStG. The reduced rate (ermäßigter Steuersatz) is 7% and covers food, books, newspapers, local public transport and restaurant meals (food only) from 2026. A zero rate applies under §12 Abs. 3 UStG to qualifying solar PV installations of up to 30 kWp.

How do I extract VAT from a gross (VAT-inclusive) price?

At 19%: VAT = gross × 19/119, which is approximately 15.97% of the gross price. At 7%: VAT = gross × 7/107, approximately 6.54% of the gross price. The net price equals the gross divided by 1.19 (at 19%) or by 1.07 (at 7%).

Does the 7% VAT rate apply to all restaurant items from 2026?

From 1 January 2026, the 7% reduced rate applies permanently to restaurant meals (Verpflegungsdienstleistungen), as confirmed by the BMF administrative letter of 22 December 2025. Beverages — including soft drinks and alcoholic drinks — remain subject to the 19% standard rate. Mixed invoices must list food and beverages on separate lines.

What is the Kleinunternehmer exemption?

Under §19 UStG, businesses whose prior-year turnover did not exceed €25,000 and who do not expect to exceed €100,000 in the current year are exempt from charging VAT. They do not show VAT on their invoices and cannot reclaim input tax (Vorsteuer). These thresholds have applied since 2025.

Is solar panel installation zero-rated in Germany?

Yes. Under §12 Abs. 3 UStG, the supply and installation of solar PV systems with a capacity of up to 30 kWp on residential buildings, garages and publicly used buildings has been zero-rated since 2023. The installer must verify that the installed system capacity falls within the qualifying limit.

Sources and verification

Dataset last reviewed 2026-07-17 · tax year 2026 · 119 documented values

Rates and thresholds use official primary sources where available, reputable secondary sources when primary access is unavailable, and clearly labelled derived formulas. Each value retains its verification status.

12 sources

⚠️ Informational estimate, not tax advice. Payroll software may differ in edge cases. Verify with a professional.

Germany tax guides

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<p><a href="https://paycalceu.com/germany/vat-calculator?utm_source=embed">German VAT calculator 2026 — paycalceu.com</a></p>