German VAT calculator
Enter an amount and choose net or gross – the net amount, German VAT (Mehrwertsteuer) and gross amount appear instantly, rounded to the cent.
How it is calculated
How the German VAT calculator works
Enter an amount and state whether it is net (excluding VAT) or gross (including VAT). The calculator adds or removes VAT and rounds each result commercially to the cent. Use “custom rate” for any rate other than 19%, 7% or 0%.
VAT rates in Germany (2026)
| Rate | Applies to (selection) | Legal basis |
|---|---|---|
| 19% (standard) | all supplies of goods and services unless another rate applies | Sec. 12 (1) UStG |
| 7% (reduced) | most food, books and newspapers, local public transport, and since 1 January 2026 restaurant and catering services (excluding drinks) | Sec. 12 (2) UStG and Annex 2 |
| 0% (zero rate) | supply and installation of certain solar (photovoltaic) systems and storage batteries | Sec. 12 (3) UStG |
In German, VAT is called Umsatzsteuer in law and Mehrwertsteuer (MwSt.) in everyday language.
Formulas
| You want | Formula | at 19% | at 7% |
|---|---|---|---|
| gross from net | net × (1 + rate) | net × 1.19 | net × 1.07 |
| net from gross | gross ÷ (1 + rate) | gross ÷ 1.19 | gross ÷ 1.07 |
| VAT included in gross | gross × rate ÷ (1 + rate) | gross × 19 ÷ 119 (≈ 15.97%) | gross × 7 ÷ 107 (≈ 6.54%) |
| net from VAT amount | VAT ÷ rate | VAT ÷ 0.19 | VAT ÷ 0.07 |
Worked examples
- Add 19% VAT: €250 net × 1.19 = €297.50 gross, of which €47.50 is VAT.
- Remove 19% VAT: €1,190 gross ÷ 1.19 = €1,000 net; the VAT is €190.
- Remove 7% VAT: €100 gross ÷ 1.07 = €93.46 net; the VAT is €6.54.
VAT in Excel
With the amount in cell A1: gross from net =A1*1.19, net from gross =A1/1.19, VAT included =A1-A1/1.19. Wrap in =ROUND(…,2) to round to the cent (German Excel uses commas: =A1*1,19).
Common mistake
A gross price of €100 does not contain €19 of VAT. The 19% applies to the net price, so €100 gross contains €15.97 VAT and €84.03 net. Deducting 19% from the gross price understates the net amount.
VAT refund for tourists
Travellers resident outside the EU can have German VAT refunded on goods they take home in their personal luggage (Sec. 6 (3a) UStG). The receipt must exceed €50 including VAT, and German customs must stamp the export form before departure. The refund is paid by the shop or a refund agent, usually minus a service fee – so you rarely get the full 15.97% of the gross price back.
Small businesses without VAT
Under the small business rule (Kleinunternehmer, Sec. 19 UStG) a business charges no VAT and cannot reclaim input VAT. Since 2025 it applies if turnover did not exceed €25,000 in the previous year and does not exceed €100,000 in the current year. Registered businesses otherwise deduct the VAT on their purchases as input tax (Sec. 15 UStG).
Notes
- Rounding: each amount is rounded to the cent. When many line items are added up, the sum of rounded item VAT can differ by a cent from the VAT on the total.
- Other countries: choose “custom rate” and enter the rate that applies there – e.g. 20% standard rate in Austria or 8.1% in Switzerland: €1,000 net becomes €1,200 or €1,081 gross.
- Historical rates: 16% standard rate until 2006, and 16% / 5% from 1 July to 31 December 2020 – use “custom rate” for old invoices.
Frequently asked questions
How much is VAT in Germany?
The standard rate is 19%. A reduced rate of 7% applies to items such as most food, books, newspapers and local public transport, and since 2026 to restaurant meals (excluding drinks). Certain solar installations are taxed at 0%.
How do I remove 19% VAT from a gross price?
Divide the gross price by 1.19. The difference between gross and net is the VAT included – about 15.97% of the gross price.
How do I add 19% VAT to a net price?
Multiply the net price by 1.19. €250 net becomes €297.50 gross, including €47.50 VAT.
Why does €100 gross not include €19 VAT?
Because the rate is applied to the net amount. €100 ÷ 1.19 = €84.03 net, so the VAT included is €15.97.
What is the difference between Mehrwertsteuer and Umsatzsteuer?
None – both mean German VAT. Umsatzsteuer is the legal term (UStG), Mehrwertsteuer the everyday term.
When does the 7% VAT rate apply?
For the supplies listed in Sec. 12 (2) UStG and Annex 2, including most food, books, newspapers, local public transport and, since 1 January 2026, restaurant and catering services excluding drinks.
Can tourists get a VAT refund in Germany?
Yes, if you live outside the EU and export the goods in your luggage. The receipt must exceed €50 including VAT and customs must stamp the export form. Shops or refund agents usually deduct a service fee (Sec. 6 (3a) UStG).
Do small businesses in Germany have to charge VAT?
Not if they use the small business rule (Sec. 19 UStG): since 2025, turnover up to €25,000 in the previous year and up to €100,000 in the current year. They charge no VAT and cannot deduct input VAT.
Sources and legal basis
- § 12 UStG: Umsatzsteuergesetz – Steuersätze
- Anlage 2 zu § 12 Abs. 2 Nr. 1 und 2 UStG: Umsatzsteuergesetz – Anlage 2 (ermäßigt besteuerte Gegenstände)
As of:
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