Rates verified January 2026 · https://www.bzst.de

Germany VAT Calculator 2026 (MwSt / Mehrwertsteuer)

Standard 19% (MwSt) · Reduced 7% food and books · Germany VAT 2026

Germany's standard VAT rate (Mehrwertsteuer / MwSt) is 19%. A reduced rate of 7% applies to food, books, newspapers, public transport, and certain cultural services. Germany does not have a zero-rated category — reduced items are taxed at 7%, not 0%. Germany applies one of the most rigorous VAT enforcement systems in the EU.

Quick answer

Germany standard VAT rate is 19%.

Add VAT to a net price or remove VAT from a gross total below. Use the editable rate field for reduced rates, special categories, or invoice checks.

Standard VAT
19%
Reduced rate
7%

Calculator

Change this anytime — no extra click. Verify final rates with your state or country tax authority.

Quick amounts

Enter an amount to see the result.

Educational tool only — not tax advice. Confirm rates before filing or pricing for customers.

All Germany VAT rates

Standard Rate (Regelsteuersatz)
Most goods and services — electronics, clothing, cars, restaurant meals (dine-in), professional services
19%
Reduced Rate (Ermäßigter Steuersatz)
Groceries and food, books and newspapers, public transport, hotel accommodation, agricultural products, some cultural events
7%

Type any rate directly in the rate field above to switch rates.

Standard VAT rate
19%
Germany · EUR
Reduced: 7%
Registration threshold€22,000 annual turnover (Kleinunternehmerregelung small business rule)
VAT number formatDE followed by 9 digits (e.g., DE 123456789)
Filing frequencyMonthly (Umsatzsteuer-Voranmeldung) or Quarterly, Annual (Umsatzsteuererklärung)
Exempt / Zero-rated categories
  • Medical services
  • Financial services
  • Education
  • Rental income (residential)
  • Postal services

How to use and formula

How to calculate Germany VAT

Enter the amount, use the standard 19% rate or type a reduced rate, then choose whether you want to add VAT to a net price or remove VAT from a gross total.

  1. Enter the invoice, receipt, or product amount.
  2. Check the correct VAT rate for the item category.
  3. Use add mode for net-to-gross or reverse mode for gross-to-net.
VAT formulas

Gross = net x (1 + rate / 100)

Net = gross / (1 + rate / 100)

VAT amount = gross - net

Example at 19%: 100 net becomes 119.00 gross.

Germany VAT examples

Fast checks for adding or removing VAT at the most common rates.

Add 19% VAT to €100.00

€119.00 gross

€100.00 x 19% = €19.00 VAT.

Remove 19% VAT from €119.00

€100.00 net

€119.00 ÷ 1.19 = €100.00 before VAT.

Official Germany VAT source

Rates and rules on this page were last reviewed in January 2026 against https://www.bzst.de. Use the linked authority for filing, registrations, or address-specific compliance.

German VAT (MwSt) Rates — 2026

Germany has two VAT rates. The standard Regelsteuersatz of 19% applies to most commercial transactions. The reduced Ermäßigter Steuersatz of 7% applies to food and groceries, books and printed materials, newspapers and magazines, public transport tickets, hotel accommodation, and some cultural and agricultural items. Restaurant meals served at the table are taxed at 19%; takeaway food is typically 7%.

How to Calculate German VAT

To add 19% German VAT: multiply net price by 1.19. To remove VAT: divide gross price by 1.19. For 7% reduced rate: multiply by 1.07 or divide by 1.07. German VAT invoices (Rechnung) must show the VAT rate and amount separately from the net price. Germany requires all VAT invoices to include the seller's VAT number (Umsatzsteuer-Identifikationsnummer, USt-IdNr).

Common mistakes to avoid

Using 19% for every item

Germany may have reduced, zero-rated, or exempt supplies. Match the product category before applying the standard rate.

Subtracting the percentage from a gross price

To extract VAT, divide by 1 + rate/100 — do not subtract 19% from the total.

Germany VAT — frequently asked questions

What is the German VAT rate in 2026?

Germany's standard VAT rate (Mehrwertsteuer/MwSt) is 19%. The reduced rate is 7% for food, books, newspapers, and public transport.

How do I remove 19% VAT from a German price?

To remove 19% German VAT from a gross price: divide by 1.19. A price of €119 ÷ 1.19 = €100 net. The VAT element is €19.

What is the German VAT registration threshold?

Businesses with annual turnover below €22,000 can apply the Kleinunternehmerregelung (small business rule) and not charge VAT. Above €22,000, VAT registration is mandatory.

What does MwSt stand for in Germany?

MwSt stands for Mehrwertsteuer, which is the German word for Value Added Tax (VAT). It is sometimes also abbreviated as USt (Umsatzsteuer). Both terms refer to the same tax.

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Use the right Germany VAT rate

Use this page to add VAT, remove VAT, or check invoice math for Germany. For filing, registration, refunds, or special categories, confirm the current rule with the official source because reduced rates and exemptions can change.

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Disclaimer: VAT rates and rules change. This page is for informational purposes only and does not constitute tax advice. Always verify current rates with the official Germany tax authority or a qualified tax professional before making filing or business decisions.