Germany taxes freelancers (Freiberufler) and self-employed traders (Gewerbetreibende) on a progressive income tax scale from 0% to 45%, plus a solidarity surcharge and mandatory health insurance contributions if not otherwise covered.
Estimate only - income tax bands only, does not include self-employment/social contributions, deductions, or credits. See the breakdown below for those.
| Income band | Rate |
|---|---|
| Up to €12,348 | 0% |
| €12,349–€17,799 | 14%–24% (rising) |
| €17,800–€69,878 | 24%–42% (rising) |
| €69,879–€277,825 | 42% |
| Above €277,825 | 45% |
Freelancers in liberal professions (Freiberufler - writers, consultants, IT) are exempt from Gewerbesteuer (trade tax). Gewerbetreibende (traders) pay Gewerbesteuer on top of income tax, varying by municipality (roughly 7%–17% effective).
Kleinunternehmerregelung (small business exemption): no VAT charged if revenue was under €25,000 last year and under €100,000 this year.
July 31 following the tax year (extended to end of February the year after if using a tax advisor).
Source: German Federal Ministry of Finance (Bundesministerium der Finanzen), § 32a EStG income tax formula for 2026.. Tax rules change - verify current-year specifics with a local tax advisor before filing.