🇩🇪 Germany VAT

Germany VAT Calculator

Add or remove German VAT (Mehrwertsteuer / Umsatzsteuer) at 19% or 7%, pick the right rate for your category, and check the Kleinunternehmer §19 UStG small-business exemption — all in one calculator for 2026.

What do you want to do? Add VAT to a net price, or pull VAT out of a gross price

Net Amount (excl. VAT) The price before VAT is added

Category Choosing a category sets the correct VAT rate automatically

Custom VAT Rate (%)

I'm a Kleinunternehmer (§19 UStG) — I don't charge VAT

ℹ️ As a Kleinunternehmer you don't charge or remit VAT (0% is applied below), but you also can't reclaim input VAT on your own purchases. This applies if your revenue was under €25,000 (net) last year and stays under €100,000 (net) this year.

ℹ️ Formulas used: Add VAT → Gross = Net × (1 + rate). Remove VAT → Net = Gross ÷ (1 + rate), VAT = Gross − Net. Never take 19% directly off a gross price — that overstates the tax contained in it.

📋 2026 Key Figures

Standard rate: 19% | Reduced rate: 7% (food, books, local transport, hotels, culture, and restaurant food since 1 Jan 2026) | Zero rate: exports & intra-EU supplies | Kleinunternehmer (§19 UStG): ≤€25,000 net last year and ≤€100,000 net this year

Gross Amount (incl. VAT)

📦 Net Amount (excl. VAT) --

➕ VAT Amount --

💰 Gross Amount (incl. VAT) --

🏷️ VAT Rate Applied --

📊 Full Breakdown

Net Amount (Nettobetrag)

VAT (Umsatzsteuer / Mehrwertsteuer)

Gross Amount (Bruttobetrag)

🧮 Formula Used

How German VAT (Mehrwertsteuer / Umsatzsteuer) Works

Germany calls VAT both Mehrwertsteuer (MwSt.) — the everyday term — and Umsatzsteuer (USt.) — the official legal term used by the tax authorities. They're the same tax, governed by §12 UStG. Germany applies a 19% standard rate to most goods and services, a 7% reduced rate to a defined list of everyday and cultural items, and a 0% rate to exports and intra-EU B2B supplies.

🏷️ VAT Rates by Category (2026)

Category	Rate
Most goods & services (default)	19%
Basic food & groceries	7%
Restaurant & catering — food (since 1 Jan 2026)	7%
Restaurant & catering — beverages	19%
Books, e-books, newspapers, magazines	7%
Local public transport	7%
Hotel & short-term accommodation	7%
Cultural & sporting events	7%
Exports & intra-EU B2B supplies	0%

The full legal list of reduced-rate items is in Annex 2 of the UStG. Anything not explicitly listed there is taxed at the 19% standard rate.

🧮 The Three VAT Formulas

Add VAT (net → gross): Gross = Net × 1.19 (or × 1.07 for the reduced rate).
Remove VAT (gross → net): Net = Gross ÷ 1.19 (or ÷ 1.07).
Extract VAT from a gross price: VAT = Gross × 19⁄119 (or × 7⁄107).

A common mistake is taking 19% directly off a gross price — a €100 gross price contains only €15.97 of VAT (100 × 19/119), not €19, because the 19% rate is defined relative to the net amount, not the gross amount.

🧾 Kleinunternehmerregelung (Small Business Exemption)

Under §19 UStG, small businesses and freelancers don't have to charge VAT at all. Since a 2025 reform, the thresholds are: revenue under €25,000 (net) in the previous calendar year, and under €100,000 (net) in the current year — both conditions must hold. Crossing €100,000 mid-year ends the exemption immediately, from that exact invoice; crossing only the €25,000 prior-year threshold ends it from 1 January of the following year. Kleinunternehmer invoices show no VAT, but the business also can't reclaim VAT on its own purchases (no input VAT deduction).

💡 Example Calculations

Adding VAT: A freelancer invoices €1,000 net for standard-rate design work → VAT = €1,000 × 19% = €190 → Gross invoice = €1,190.

Removing VAT: A shop receipt shows €53.50 gross for groceries at the reduced rate → Net = €53.50 ÷ 1.07 ≈ €50.00 → VAT = €3.50.

Restaurant bill: €30 for food (7%) and €12 for drinks (19%) → Food VAT = €30 × 7/107 ≈ €1.96 → Drinks VAT = €12 × 19/119 ≈ €1.92 → Total VAT ≈ €3.88 on a €42 bill.

⚠️ Important Notes

- This calculator provides estimates for informational purposes and covers the most common categories — some goods and services have special rules (e.g. mixed restaurant packages use BMF safe-harbour allocation rules).
- The Kleinunternehmer toggle simply zeroes the VAT for illustration; whether you actually qualify depends on your exact revenue history under §19 UStG.
- Construction services and certain B2B transactions may fall under the reverse-charge mechanism (§13b UStG), which this calculator does not model.
- For exact figures or your specific business situation, consult a Steuerberater or the official UStG text.

Frequently Asked Questions

What is the VAT rate in Germany in 2026? +

Germany has a standard VAT rate of 19% and a reduced rate of 7% for selected goods and services, both set out in §12 UStG and unchanged from 2025. A 0% rate applies to exports, intra-EU supplies, and certain photovoltaic installations.

How do I calculate VAT in Germany? +

To add VAT to a net price, multiply by 1.19 (standard rate) or 1.07 (reduced rate). To remove VAT from a gross price, divide by 1.19 or 1.07. To find just the VAT amount contained in a gross price, multiply by 19/119 or 7/107 — never simply take 19% or 7% of the gross amount, since that overstates the tax.

Is restaurant food taxed at 7% or 19% in Germany? +

Since 1 January 2026, food served in restaurants and catering is permanently taxed at the reduced 7% rate, whether eaten in, taken away, or delivered. Beverages served alongside the food, alcoholic or not, remain at the standard 19% rate.

What is the Kleinunternehmerregelung? +

The Kleinunternehmerregelung (§19 UStG) is Germany's small-business VAT exemption. Since 2025, it applies if your revenue was under €25,000 (net) in the previous calendar year and stays under €100,000 (net) in the current year. Qualifying businesses do not charge VAT on invoices and cannot reclaim input VAT.

What goods and services get the reduced 7% VAT rate? +

The 7% reduced rate covers most basic foodstuffs and groceries, books, e-books, newspapers and magazines, local public transport, hotel accommodation, cultural and sporting event admission, and — since 2026 — restaurant and catering food. Anything not explicitly listed in §12(2) UStG is taxed at the 19% standard rate.

⚠️ Disclaimer: This calculator provides estimates for informational purposes only, based on the 2026 §12 UStG VAT rates (19% standard, 7% reduced, 0% zero-rated). It does not cover every special case (reverse charge, margin scheme, mixed-supply allocation rules, agricultural flat-rate scheme). For exact figures or advice on your specific situation, consult a Steuerberater or the official UStG text.