Freelancer Taxes Germany: The Complete Tax Guide
All taxes German freelancers pay: income tax, VAT, solidarity surcharge, and more. Rates, deadlines, and optimization tips.
The Full Tax Picture
German freelancers are subject to: 1. Einkommensteuer (Income Tax) — progressive rates 14-45% 2. Solidaritätszuschlag — 5.5% of income tax (for high earners) 3. Kirchensteuer (Church Tax) — 8-9% of income tax (if applicable) 4. Umsatzsteuer (VAT) — 19% or 7% 5. Gewerbesteuer (Trade Tax) — only for Gewerbetreibende, not Freiberufler
Total effective tax rate for a typical freelancer: 30-45% of net income.
Income Tax Bands 2026
• €0-€11,604 — 0% (Grundfreibetrag) • €11,605-€17,005 — 14-24% (progressive zone 1) • €17,006-€66,760 — 24-42% (progressive zone 2) • €66,761-€277,825 — 42% • Above €277,826 — 45% (Reichensteuer)
Freelancers can deduct all business expenses to reduce taxable income.
Key Deductions
Common deductions for freelancers: • Home office (Arbeitszimmer) — up to €1,260/year • Equipment and software • Professional insurance • Travel expenses • Professional development • Accountant fees • Retirement contributions (Rürup) • Health insurance premiums
Related Articles
Check your compliance
Get a personalized Tax Health Score with actionable recommendations.
Get Tax Health Score