Germany freelancer tax calculator
Work out what you keep as a freelancer (Freiberufler) in Germany in 2026: income tax on the 2026 tariff, the solidarity surcharge, and the health and care insurance you pay in full yourself, compared with an employee on the same gross.
€165 a year more than an employee in tax class I with a gross salary equal to your turnover. The employee also builds up a state pension, which you do not.
Step by step
| Turnover (excluding VAT) | €60,000 |
|---|---|
| Profit | €60,000 |
| Health insurance (16.90% of €60,000) | −€10,140 |
| Long-term care insurance (4.2%) | −€2,520 |
| Insurance deducted from taxable income | €12,660 |
| Taxable income | €47,304 |
| Income tax (2026 tariff) | −€9,614 |
| Take-home pay | €37,726 |
As a freelancer you pay the full health and care contributions yourself; an employee splits them with the employer. Health contributions are charged on at least €1,318.33 a month and at most €5,812.50.
Freelancer vs employee, 2026
| Profit / salary | Freelancer, take-home | Employee, take-home | Difference |
|---|---|---|---|
| €30,000 | €21,178 | €21,227 | −€49 |
| €40,000 | €26,910 | €26,893 | +€17 |
| €50,000 | €32,426 | €32,337 | +€89 |
| €60,000 | €37,726 | €37,561 | +€165 |
| €80,000 | €48,979 | €48,049 | +€930 |
| €100,000 | €60,102 | €58,031 | +€2,071 |
| €120,000 | €70,702 | €68,544 | +€2,159 |
| €150,000 | €87,104 | €84,851 | +€2,253 |
Single, statutory health insurance without sick pay (the default for the self-employed) at the average additional contribution, no children, no pension insurance, no church tax. The employee is in tax class I and pays 9.3% into the state pension and 1.3% unemployment insurance, which a freelancer usually does not.
How freelancers are taxed
- Income tax: on your profit after business expenses and your health, care and pension contributions, with the same 2026 tariff as employees: nothing on the first €12,348, then rates rising from 14% to 42%, and 45% above €277,826.
- Solidarity surcharge: 5.5% of the income tax, only once it is above €20,350.
- Health and care insurance: you pay both the employee and employer share. Private health insurance is an option for the self-employed and can be cheaper when you are young; this calculator uses statutory insurance.
- No trade tax: freelance professions (freie Berufe) do not pay Gewerbesteuer; traders and other businesses do.
- Advance payments: the tax office sets quarterly income tax prepayments, due on 10 March, June, September and December.
Assumptions
- A single person resident in Germany for the whole of 2026 whose only income is this freelance profit, assessed on the 2026 tariff.
- Health and care insurance are voluntary statutory insurance on the profit, at 14.0% without sick pay unless you choose sick pay (14.6%); with sick pay, 4% of the health contribution is not tax-deductible. Each health fund sets its own additional contribution; the official 2026 average is 2.9%, and funds charged 3.13% on average by June 2026.
- Pension insurance only when you tick it: 18.6% of profit up to the €101,400 ceiling, fully deductible.
- Church tax at 9% (8% in Bavaria and Baden-Württemberg) when ticked. Trade tax, VAT and the transfer of losses are not included.
Frequently asked questions
How much tax does a freelancer pay in Germany?
On €60,000 of profit in 2026, a single freelancer with statutory health insurance pays €12,660 for health and care insurance and €9,614 of income tax and solidarity surcharge, keeping €37,726 a year (€3,144 a month). An employee on a €60,000 salary keeps €37,561, but also pays into the state pension.
How much health insurance does a self-employed person pay?
With statutory insurance, 14.0% of profit without sick pay or 14.6% with it, plus your fund's additional contribution (2.9% on average in 2026) and 3.6% care insurance (4.2% if you are 23 or over and have no children). Contributions are charged on at least €1,318.33 a month, so even a small profit costs about €278 a month, and on at most €5,812.50.
Do freelancers have to pay into the state pension?
Most do not: IT consultants, designers, translators and most other freelancers can choose a private pension instead, or apply to join within five years of starting. Some groups must pay in, including self-employed teachers and trainers, carers, midwives, physiotherapists, craftspeople in the trades register and people who work mainly for one client without employees. Artists and journalists are insured through the Künstlersozialkasse, which pays half.
Do I have to charge VAT?
Not if your turnover was no more than €25,000 last year and stays below €100,000 this year (the small business rule). Above that you add VAT to your invoices and pass it on to the tax office, so it does not change your take-home pay.
Sources: § 32a EStG: income tax tariff from 2026, §§ 3 and 4 SolzG: solidarity surcharge exemption limit and rate, Federal Ministry of Health: contributions, including the minimum for the self-employed, § 240 SGB V: contributions of voluntary members, § 44 SGB V: no sick pay for the self-employed unless chosen, Federal Ministry of Health: long-term care insurance contributions, § 2 SGB VI: self-employed people who must pay into the state pension, § 10 EStG: deduction of health and care contributions, § 19 UStG: small business rule, § 15 EStG: freelance professions are not a trade (no Gewerbesteuer), § 37 EStG: quarterly advance payments. Employees: Germany take-home pay calculator.