How to Use the Germany VAT Calculator
- Enter the amount in euros — either the net price (Nettobetrag, before VAT) or the gross price (Bruttobetrag, VAT-inclusive)
- Select the VAT rate (Steuersatz): standard (19%), reduced (7%), or zero/exempt (0%)
- Choose the calculation direction: Add VAT (net → gross) or Remove VAT (gross → net)
- Results update instantly, showing the net amount, VAT (Mehrwertsteuer) amount, and gross amount
- Use the breakdown to check invoices (Rechnungen), receipts, or pricing calculations
Germany VAT (Mehrwertsteuer) Rates 2026
| Rate | Percentage | Applies To |
|---|---|---|
| Standard (Regelsteuersatz) | 19% | Most goods and services |
| Reduced (ermäßigter Steuersatz) | 7% | Food (excluding most beverages), books, newspapers, public transport tickets, cultural and entertainment events, on-site restaurant meals |
| Zero / Exempt | 0% | Certain exports and specific exempt categories under the Umsatzsteuergesetz (UStG) |
Mehrwertsteuer (MwSt) is the everyday consumer term for what is legally called Umsatzsteuer (USt) — value-added tax under German and EU law. Rates are set under the Umsatzsteuergesetz and administered by the Bundeszentralamt für Steuern / Bundesministerium der Finanzen. The standard rate of 19% and reduced rate of 7% have applied since 2007, aside from a temporary COVID-era reduction to 16%/5% between July and December 2020, which has long since ended.
How the Calculation Works
Adding VAT (net → gross): VAT amount = net amount × rate. Gross amount = net amount + VAT amount. Example: €100 net at 19% VAT = €19 VAT, €119 gross.
Removing VAT (gross → net): Net amount = gross amount ÷ (1 + rate). VAT amount = gross amount − net amount. Example: €119 gross at 19% VAT = €100 net, €19 VAT.
This calculator applies the standard German VAT formula to whatever amount and rate you select — it does not determine which legal rate applies to a specific product or service; that classification is a matter of German tax law (UStG §12).
What's Included
- Standard-rate calculation at 19%
- Reduced-rate calculation at 7%
- Zero/exempt-rate calculation at 0%
- Both directions: adding VAT to a net price, or extracting VAT from a gross price
- Rounding to the nearest euro cent, matching standard invoice (Rechnung) practice
What's NOT Included
- Kleinunternehmerregelung (small business exemption): Businesses under Germany's small-business VAT exemption threshold do not charge VAT at all — this calculator does not check eligibility for that scheme.
- Reverse charge and intra-EU rules: Cross-border B2B transactions within the EU often use the reverse-charge mechanism rather than standard VAT — not modeled here.
- Margin scheme (Differenzbesteuerung): Used goods dealers and travel agencies calculating VAT only on their margin need a different formula, not covered by this tool.
- VAT registration and Umsatzsteuer-Voranmeldung filing logic: This is a per-transaction calculator, not a filing or bookkeeping tool.
Who Should Use This Tool
- Freelancers (Freiberufler) and self-employed (Selbstständige) checking VAT on an invoice before sending it
- Small business owners quoting prices with or without Mehrwertsteuer
- Consumers working out how much of a receipt (Kassenbon) is VAT
- Bookkeepers and accountants cross-checking VAT figures on supplier invoices
Frequently Asked Questions
Is Mehrwertsteuer the same as Umsatzsteuer? Yes. Mehrwertsteuer (MwSt) is the term used in everyday speech; Umsatzsteuer (USt) is the formal legal term used in tax law and on official invoices. They refer to the identical tax.
What is the 7% reduced rate for? It covers most food (though most beverages are taxed at the standard 19% rate), books, newspapers, public transport tickets, cultural events, and — as of the current rules — on-site restaurant meals.
Did VAT rates change temporarily during COVID-19? Yes, rates were temporarily cut to 16% (standard) and 5% (reduced) from 1 July to 31 December 2020 as an economic stimulus measure. That reduction ended and the standard 19%/7% rates have applied since 1 January 2021.
Does my data get sent to a server? No. All calculation happens in your browser using JavaScript. Nothing is stored or transmitted.
Is this tool free? Yes, completely free with no login, no limits, and no watermarks.