Germany VAT Calculator 2026 — Umsatzsteuer (USt.)
Calculate German VAT (Umsatzsteuer) at 19% standard and 7% reduced rates. Convert between net and gross amounts, explore reverse charge scenarios, and check Kleinunternehmerregelung eligibility.
How German Umsatzsteuer works in 2026
VAT (Value Added Tax) in Germany is called Umsatzsteuer (USt.). The standard rate is 19%, applied to most goods and services. A reduced rate of 7% applies to essential items such as food, books, hotel accommodation, public transport, and cultural events. Businesses collect VAT on behalf of the tax authority (Finanzamt) and can reclaim input VAT (Vorsteuerabzug) on their own business purchases. VAT returns are filed monthly or quarterly depending on the prior year's VAT liability, plus an annual VAT declaration.
Germany VAT Calculator 2026 — Umsatzsteuer (USt.)
Free German VAT (Umsatzsteuer) calculator. Calculate 19% and 7% VAT rates, net-to-gross and gross-to-net conversions, Kleinunternehmerregelung guidance.
VAT Breakdown
Kleinunternehmerregelung (Small Business Exemption)
If your turnover in the prior year was less than €25,000 AND your expected turnover in the current year is less than €100,000, you qualify as a Kleinunternehmer (§19 UStG). You do not charge VAT to your customers and you do not submit VAT returns. However, you also cannot deduct input VAT (Vorsteuerabzug) on your business purchases.
Understanding your results
Net to Gross: Enter the net (excl. VAT) amount to calculate how much VAT is added and the total gross (incl. VAT) amount. Gross to Net: Enter the total gross (incl. VAT) amount to extract the VAT and find the underlying net amount. Reverse Charge: In B2B cross-border transactions within the EU, the VAT liability shifts to the recipient — the supplier invoices without VAT.
When to use 7% vs 19%
The 7% reduced rate applies to: essential food and non-alcoholic beverages, books, e-books, and newspapers, hotel accommodation (but not hotel food/drinks beyond breakfast), public transport (local/regional), cultural events (theatre, concerts, museum tickets), and certain medical goods. Most other goods and services, including restaurant meals (dine-in), electronics, clothing, and professional services, are taxed at 19%.
Vorsteuerabzug (Input VAT Deduction)
Businesses registered for VAT can reclaim the VAT they pay on business purchases (Vorsteuerabzug). This means the net VAT payable to the Finanzamt is the VAT you charged your customers minus the VAT you paid to suppliers. Kleinunternehmer (small business exemption) cannot use Vorsteuerabzug.