Freelancer Tax Calculator
Calculate your estimated income tax as a freelancer in Germany. Based on 2025 tax rates.
⚠️ This calculation is for orientation only and does not replace tax advice.
💼 Income
Total revenue from self-employment
Office, equipment, travel costs, etc.
Capital gains, rental income, etc.
Donations, insurance expenses (allowance: €36)
👤 Personal Situation
🏥 Health Insurance
GKV: approx. 14.6% + additional contribution (average approx. 16.3% of profit)
Result
Detailed Calculation
Advance Payments
The tax office will likely set the following advance payments:
Income Tax Rates 2025
| Zone | Income | Tax Rate | Formula |
|---|---|---|---|
| Nullzone | 0 € – €12,096.00 | 0% | Tax-free |
| Zone 1 | €12,096.00 – €17,443.00 | 14% – 24% | Progressive |
| Zone 2 | €17,443.00 – €68,480.00 | 24% – 42% | Progressive |
| Zone 3 | €68,480.00 – €277,826.00 | 42% | Linear |
| Zone 4 | ab €277,826.00 | 45% | Top Rate |
⚠️ Important Notice
This calculation is for rough orientation only and does not constitute tax advice. The actual tax burden may differ due to various factors (e.g., additional deductions, allowances, or individual circumstances). For a binding calculation, please consult a tax advisor or the tax office.
How It Works
- Enter your annual gross income from self-employment and any business expenses you can deduct.
- Add other income sources (capital gains, rental income) and specify your personal situation (married, children, church tax).
- Select your health insurance type (public GKV or private PKV) and enter your monthly premium if applicable.
- The calculator computes your taxable income, income tax, solidarity surcharge, and church tax based on 2025 German tax rates.
Common Examples
Single Freelancer, €50,000 Income
A single freelancer with €50,000 gross income and €5,000 business expenses. Estimated income tax: approximately €8,500-€10,000 depending on deductions.
Married Couple with Children
Married freelancer with €80,000 income, spouse earning €30,000, and 2 children. Tax splitting reduces overall tax burden significantly.
High-Income Freelancer
Freelancer earning €120,000 annually with substantial business expenses. Top tax rate (45%) applies to income above €277,826 (2025).
Quarterly Advance Payments
The calculator estimates quarterly advance tax payments (March, June, September, December) based on your annual tax liability.
Common Mistakes to Avoid
- Forgetting to include all business expenses (office rent, equipment, software, travel, professional development).
- Not considering health insurance costs, which significantly impact net income for freelancers.
- Overlooking special expenses and deductions (donations, insurance premiums above €36 allowance).
- Using the calculator as definitive tax advice instead of consulting a tax advisor for complex situations.
Frequently Asked Questions
Is this calculator accurate for 2025?
Yes, the calculator uses the 2025 German tax brackets and rates as specified in the Income Tax Act (EStG). Tax-free allowance is €12,096 for 2025.
What's the difference between GKV and PKV?
GKV (public insurance) is typically 14.6% + additional contribution (average ~16.3% of profit). PKV (private insurance) has individual rates based on age and health status.
How does tax splitting work for married couples?
With Ehegattensplitting, the combined income is divided by 2, tax is calculated on half, then doubled. This usually results in lower total tax for couples with different income levels.
What are advance payments?
The tax office requires quarterly advance payments (March 10, June 10, September 10, December 10) based on your estimated annual tax liability.
Does this replace tax advice?
No. This calculator is for orientation only. For binding calculations and complex situations, consult a tax advisor (Steuerberater) or the tax office.
What's the solidarity surcharge?
The solidarity surcharge (Solidaritätszuschlag) is 5.5% of income tax, but only applies if income tax exceeds €17,543 (2025). It's being phased out and may be eliminated in future years.