Freelance Income Calculator Germany
Estimate freelance income after business expenses, health insurance, pension provision and your own tax-reserve assumptions, with VAT kept separate.
Estimated available income per month
2.738 €
After the entered operating, insurance, provision and tax-reserve assumptions
Annual revenue
72.000 €
Operating profit
60.000 €
Health and pension provision
16.200 €
Income-tax reserve
10.950 €
Other tax reserve
0 €
VAT held separately
0 €
Cash planning, not a tax assessment
What the tool calculates
Revenue minus business expenses gives operating profit. The tool then subtracts your health-insurance and pension assumptions. Your entered income-tax percentage is applied to that planning base; the optional other-tax reserve is applied to positive operating profit. VAT stays outside available income.
Illustrative example
€6,000 monthly revenue and €1,000 expenses produce €60,000 annual operating profit. After €850 monthly health insurance, €500 monthly pension provision and a 25% tax reserve on the remaining planning base, about €2,738 per month remains. This is a cash reserve example, not an Einkommensteuer calculation.
Current tax facts that affect the setup
Standard German VAT rate
19
percent
Applies unless a statutory exemption or reduced rate applies.
Last verified 21 August 2026 · Federal Ministry of Justice (opens in a new tab)
Kleinunternehmer previous-year threshold
25.000 €
total turnover
Applies from 1 January 2025
Previous calendar-year turnover must not have exceeded this amount.
Last verified 21 August 2026 · Federal Ministry of Justice (opens in a new tab)
Kleinunternehmer current-year ceiling
100.000 €
total turnover
Applies from 1 January 2025
The exemption stops from the transaction that causes the current-year ceiling to be exceeded.
Last verified 21 August 2026 · Federal Ministry of Justice (opens in a new tab)
Trade-tax allowance for individuals and partnerships
24.500 €
of trade income
The allowance does not apply to corporations such as a GmbH or UG. Municipal multipliers vary.
Last verified 21 August 2026 · Federal Ministry of Justice (opens in a new tab)
Set up the right tax workflow first
Freiberufler and Gewerbe are classifications, not pricing labels. Confirm your status, obtain the correct business tax number through ELSTER, understand VAT or Kleinunternehmer treatment, and update advance-payment assumptions when profit changes.
Frequently asked questions
No. Salary is employment pay. A freelancer or sole proprietor receives business revenue, deducts allowable business expenses and then deals with tax, insurance and personal withdrawals. The phrase “freelance salary calculator” is common search wording, but it is not the accounting concept used here.
No. You enter your own reserve percentage because actual income tax depends on total taxable income, deductions, marital circumstances, other income and the final assessment. Use ELSTER or a tax adviser for the return.
VAT collected from customers is normally not available personal income. It is tracked against deductible input VAT and amounts due to the Finanzamt. Kleinunternehmer treatment and cross-border supplies can change the workflow.
No. Qualifying Freiberufler generally do not pay Gewerbesteuer. Commercial businesses may, subject to legal form, allowance and municipal rules. Use the optional other-tax reserve only when it fits your case.
Official information
Rules and amounts change. Always verify current requirements using official sources.
Tax registration for founders, opens in a new tab
Federal business start-up portal
Official overview of the Fragebogen zur steuerlichen Erfassung and founder tax obligations.
Section 19 UStG — small-business VAT exemption, opens in a new tab
Federal Ministry of Justice
Current statutory previous-year and current-year turnover thresholds.
Section 12 UStG — VAT rates, opens in a new tab
Federal Ministry of Justice
Current standard rate and the reduced rate for qualifying supplies.
Section 11 GewStG — trade-tax allowance, opens in a new tab
Federal Ministry of Justice
Current allowance for natural persons and partnerships and the trade-tax base rate.
This calculator provides estimates for informational purposes and does not replace professional tax advice.