How much tax does a freelancer pay in Germany?

In the example above the total is €29,452, an effective rate of 38%. It changes with income, regime and deductions: use the calculator to test your own numbers.

Which taxes does the calculator include for Germany?

Income tax, Health insurance. Local rules and exemptions can add or remove items, so confirm with BMF.

Is this calculator accurate?

It applies the published 2026 rules for a single self-employed person. Real bills vary with deductions, regional rules, family situation and timing, so treat it as a planning estimate and confirm with a professional.

Which currency are my earnings in?

Most listings on SOJI pay in US dollars. Choose USD and the calculator converts to your local currency at the rate shown (you can edit it), then applies the local tax rules to the local amount.

Why can I change the tax rates?

Your situation may differ: another region, a special regime or a negotiated rate. Type any percentage and the net income updates straight away.

No. If your clients are abroad, services are usually exempt or zero-rated, and VAT is not your income anyway. Check the rule for your country.

Freelance calculator

Freelance taxes in Germany: what you keep

How much does a freelancer keep in Germany? Enter your rate and see income tax, social security and other contributions under Freiberufler (Einkommensteuer), Gewerbetreibender (with Gewerbesteuer), with 2026 rules and editable rates.

Country

Tax regime

Income

per

Hours per week

Weeks worked per year

That is $86,400 a year, $7,200 a month, before tax

Exchange rate (1 USD =) EUR

Live rate, refreshed every few hours. Edit it if your bank uses another.

Settings for this regime

Business expenses (% of income)

Health and care insurance (% of income)

Pension contributions (% of income)

Church tax (% of income tax)

Customize tax rates

Gross income

€77,192

€6,433 per month

Total taxes and contributions

€29,452

Effective rate: 38.2%

Net income (take-home)

€47,740

€3,978 per month

Where your money goes

Show results in

You keep 61.8% of your gross income

Item	Per year	Per month	% of gross
Gross income	€77,192	€6,433	100%
Income tax	−€15,502	−€1,292	20.1%
Health insurance	−€13,950	−€1,163	18.1%
Total taxes and contributions	−€29,452	−€2,454	38.2%
Net income (take-home)	€47,740	€3,978	61.8%

Net per working hour: €33.15/h

Rules used: Freiberufler (Einkommensteuer)

Single, Grundtabelle 2026, Solidaritätszuschlag with the 2026 allowance, optional church tax (8–9% of income tax). No trade tax for Freiberufler. Health and care insurance is an estimate on income up to the €69,750 ceiling (edit the rate, or use your private premium) and is deductible. Pension contributions are voluntary. VAT: Kleinunternehmer up to €25,000; EU B2B services are reverse-charged.

Tax year 2026 · Checked October 14, 2026 · Source: BMF

What this assumes

A single person with no dependents, no other income, no deductions beyond the ones named, and clients abroad, so VAT or sales tax is not charged. Rates are for the tax year shown.

This is an estimate for information, not tax advice. Rules change and depend on your situation: confirm with the tax authority or an accountant before you decide.

Example

At $60 an hour for 30 hours a week, a freelancer in Germany earns about €77,192 a year before tax and keeps about €47,740 (62%) after €29,452 of taxes and contributions.

What is included

For the default regime the calculation covers: Income tax, Health insurance.

Tax regimes covered

Freiberufler (Einkommensteuer)Single, Grundtabelle 2026, Solidaritätszuschlag with the 2026 allowance, optional church tax (8–9% of income tax). No trade tax for Freiberufler. Health and care insurance is an estimate on income up to the €69,750 ceiling (edit the rate, or use your private premium) and is deductible. Pension contributions are voluntary. VAT: Kleinunternehmer up to €25,000; EU B2B services are reverse-charged.
Gewerbetreibender (with Gewerbesteuer)Same as above plus trade tax: 3.5% × your municipality's Hebesatz on profit above €24,500, with the credit against income tax (up to 4× the base amount) already applied. Hebesatz is typically 380–490%.

Frequently asked questions

How much tax does a freelancer pay in Germany?: In the example above the total is €29,452, an effective rate of 38%. It changes with income, regime and deductions: use the calculator to test your own numbers.
Which taxes does the calculator include for Germany?: Income tax, Health insurance. Local rules and exemptions can add or remove items, so confirm with BMF.
Is this calculator accurate?: It applies the published 2026 rules for a single self-employed person. Real bills vary with deductions, regional rules, family situation and timing, so treat it as a planning estimate and confirm with a professional.
Which currency are my earnings in?: Most listings on SOJI pay in US dollars. Choose USD and the calculator converts to your local currency at the rate shown (you can edit it), then applies the local tax rules to the local amount.
Why can I change the tax rates?: Your situation may differ: another region, a special regime or a negotiated rate. Type any percentage and the net income updates straight away.
Does it include VAT?: No. If your clients are abroad, services are usually exempt or zero-rated, and VAT is not your income anyway. Check the rule for your country.