German VAT Calculator: 19% and 7% Gross and Net

Convert net to gross and back, extract German VAT (Mehrwertsteuer, legally Umsatzsteuer) from a gross amount, calculate invoices with 7% and 19%, and check the small business scheme, based on the 2026 rules.

Result

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Gross amount€119.00VAT included (19%): €19.00

Breakdown
Net	€100.00
VAT 19%	€19.00
Gross	€119.00

Of a gross amount, the VAT is 19/119 = 15.966% of the gross amount.

2026 rules: § 12 and § 19 UStG. Non-binding, no guarantee. Methodology and sources

What this calculator does not cover

the reverse charge procedure (§ 13b UStG), intra-EU supplies, OSS and exports
tax-exempt supplies (§ 4 UStG), margin taxation (§ 25a UStG) and travel services
the flat rates for agriculture and forestry (§ 24 UStG)
input tax deduction and VAT advance returns

Mehrwertsteuer or Umsatzsteuer?

Both mean the same tax. The law calls it Umsatzsteuer (USt), everyday German calls it Mehrwertsteuer (MwSt). On invoices and receipts you will see either abbreviation. There is no difference in the calculation, and in English both are simply VAT.

The formulas

Gross       = net × (1 + rate)            €100 → €119 or €107
Net         = gross ÷ (1 + rate)
VAT share   = gross × rate ÷ (1 + rate)   19/119 ≈ 15.966%   7/107 ≈ 6.542%

A common mistake: simply deducting 19% from the gross amount takes out too much tax. Of €119, €19 is VAT, which is 15.97% of the gross amount, not 19%.

Common amounts converted
Net	+ 19%	Gross (19%)	+ 7%	Gross (7%)
€10.00	€1.90	€11.90	€0.70	€10.70
€50.00	€9.50	€59.50	€3.50	€53.50
€100.00	€19.00	€119.00	€7.00	€107.00
€250.00	€47.50	€297.50	€17.50	€267.50
€500.00	€95.00	€595.00	€35.00	€535.00
€1,000.00	€190.00	€1,190.00	€70.00	€1,070.00

7% in restaurants, permanently since 2026

Since 1 January 2026 the reduced rate of 7% applies permanently to food served in restaurants and by caterers. Drinks are excluded and stay at 19%. A restaurant bill therefore often contains both rates. Try it with the restaurant example in “Invoice” mode: €38.90 net gives €43.37 gross.

Rounding on invoices

Whether the tax is rounded per line or on the total per rate can make a difference of one cent. No law prescribes a particular method; rounding the total per rate is common. The calculator shows both results side by side.

Small business scheme (Kleinunternehmerregelung)

If your total turnover (net) was at most €25,000 in the previous year and stays at most €100,000 in the current year, you can opt not to charge VAT as a small business. Since 2025 VAT is due from the very sale that crosses €100,000. Small businesses must not show VAT on invoices and cannot deduct input tax. Many freelancers who move to Germany start under this scheme.

Sources

Frequently asked questions

How do I remove VAT from a gross price in Germany?

Divide the gross amount by 1.19 (or 1.07) to get the net amount; the difference is the VAT. Example: €59.50 ÷ 1.19 = €50.00 net, so €9.50 VAT.

Is there a difference between MwSt and USt?

No. Umsatzsteuer is the legal term, Mehrwertsteuer the everyday one. Both mean the same tax.

Does the reduced restaurant rate apply to drinks?

No. Since 2026, 7% applies permanently to food; drinks are still taxed at 19%. For menus that include a drink, the price has to be split.

What does the reduced rate of 7% apply to?

Among other things to most food, books and newspapers, local public transport, hotel stays and food in restaurants. The full list is in § 12 (2) UStG and annex 2 to the VAT Act.

Do I have to show VAT as a small business?

No, you are not allowed to. Your invoices need a note that no VAT is charged under § 19 UStG.