Germany Capital Gains Tax Calculator 2026 — Abgeltungsteuer & Crypto
Calculate your German capital gains tax on securities (Abgeltungsteuer) and cryptocurrency. Includes Sparerpauschbetrag (€1,000/€2,000 savings allowance), Teilfreistellung (30%/15% fund exemption), Solidaritätszuschlag, Kirchensteuer, and the 1-year crypto tax-free rule.
How Abgeltungsteuer works in 2026
Germany applies a flat 25% withholding tax (Abgeltungsteuer) on capital gains from securities — interest, dividends, and realised gains from the sale of shares, funds, and ETFs. On top of this, a Solidaritätszuschlag (Soli) of 5.5% of the Abgeltungsteuer is added, bringing the effective rate to ~26.375%. If you pay Kirchensteuer (church tax), an additional 8–9% of the Abgeltungsteuer applies (effective ~28.4–28.6% total).
The Sparerpauschbetrag (savings allowance) gives you €1,000 (€2,000 for married couples) of tax-free investment income each year. Teilfreistellung partially exempts fund gains: 30% for equity funds (Aktienfonds with >51% stocks), 15% for mixed funds. Losses can be offset against gains in the same year, with unused losses carried forward.
Cryptocurrency taxation in Germany
Cryptocurrency is treated differently from securities. If you hold crypto for more than 12 months, any gain on sale is entirely tax-free (private sale). If held for ≤12 months, gains are taxed at your personal Einkommensteuer rate (not the flat 25% Abgeltungsteuer). A Freigrenze of €600 per year applies — if total gains from crypto disposals are below this threshold, they remain tax-free. Above €600, the full gain is taxable. FIFO (First-In-First-Out) is used for cost basis.
Germany Capital Gains Tax Calculator 2026 — Abgeltungsteuer & Crypto
Free German capital gains tax calculator. Calculate Abgeltungsteuer (25% flat) on securities, Sparerpauschbetrag, Teilfreistellung, Soli, church tax, and crypto tax.
Calculation Breakdown
Tax Components Breakdown
Important Notes
- Aktienverlustverrechnung: Losses from stock sales can only offset gains from stock sales (not dividends or interest). This calculator applies a simplified loss offset.
- Sparerpauschbetrag: €1,000 per person (€2,000 married couples) — applied automatically by German brokers. Unused allowance can be carried forward.
- FIFO: German tax law uses First-In-First-Out for determining cost basis of shares and crypto.
- Crypto: Held >12 months = tax-free (private sale). If held ≤12 months, the €600 Freigrenze applies — if exceeded, the full gain is taxed at your personal Einkommensteuer rate.
- Kirchensteuer: 8% in Bavaria and Baden-Württemberg, 9% in all other states. Optional — you can opt out.
Understanding your results
Securities: The calculator starts with your gross gain (sale price minus purchase price minus costs), applies the Teilfreistellung fund exemption, deducts the Sparerpauschbetrag, then offsets any other gains or losses. The 25% Abgeltungsteuer is applied to the resulting taxable gain, plus Soli (5.5% of the tax) and optional church tax (8–9% of the tax).
Crypto: The calculator checks the holding period first — over 12 months means the gain is entirely tax-free. Under 12 months, it checks the €600 Freigrenze. If taxable, your personal income tax rate is applied (default 30%, adjustable).
Aktienverlustverrechnung (Stock Loss Offset)
An important German rule: losses from direct stock sales can only offset gains from direct stock sales — they cannot offset dividend income, interest, or gains from funds/ETFs. Losses from funds/ETFs can offset any capital gains. This calculator applies a simplified global loss offset; consult a tax advisor for precise treatment of Aktienverlustverrechnung.
Teilfreistellung details
The Teilfreistellung is a partial exemption on fund distributions and gains designed to avoid double taxation at the fund level. Equity funds (Aktienfonds with at least 51% stocks): 30% of gains are tax-free. Mixed funds: 15%. Direct stock investments and other asset classes do not qualify.