Calculator
German VAT Calculator
Work out German VAT (Mehrwertsteuer) in both directions: add VAT to a net amount, or take the VAT out of a gross amount — at the standard 19 % rate or the reduced 7 % rate.
Legal basis: § 12 (1) and (2) UStG. Information only — not a substitute for advice from a Steuerberater (tax adviser) on your individual case.
How German VAT works
In Germany, VAT is called Umsatzsteuer in the law and Mehrwertsteuer (MwSt) in everyday use — the same tax. There are two rates: the standard rate of 19 % on most goods and services, and a reduced rate of 7 % on things like groceries, books, newspapers and local public transport.
VAT is always added to the net amount. To go from net to gross, multiply the net amount by 1.19 (for 19 %) or 1.07 (for 7 %). To take the VAT out of a gross amount, divide by the same factor. A common mistake is simply subtracting 19 % from the gross figure — that leaves the net too low.
| Calculation | Formula |
|---|---|
| Net → Gross (19 %) | Net × 1.19 |
| Net → Gross (7 %) | Net × 1.07 |
| Gross → Net (19 %) | Gross ÷ 1.19 |
| VAT amount (19 %) | Gross − (Gross ÷ 1.19) |
The small-business exemption (§ 19)
If your turnover is small, you can use the Kleinunternehmerregelung (small-business scheme) under § 19 UStG. You then charge no VAT on your invoices — but you also cannot deduct the input VAT you pay on your own purchases. Since 2025 the net limits are €25,000 in the prior year and €100,000 in the current year. For the details, see our guide to the Kleinunternehmer-Regelung.
Common questions
How do I calculate VAT out of a gross amount?
At the standard 19 % rate, divide the gross amount by 1.19. The result is the net amount; the difference is the VAT. Example: €119 gross ÷ 1.19 = €100 net, so €19 VAT. At the reduced 7 % rate, divide by 1.07.
What is the difference between Mehrwertsteuer and Umsatzsteuer?
Legally they are the same tax. German law calls it Umsatzsteuer (turnover tax); Mehrwertsteuer (value-added tax) is the everyday word that appears on most invoices and receipts. For the calculation there is no difference — both mean the VAT you see here.
When does 7 % apply instead of 19 %?
The reduced 7 % rate covers most groceries, books, newspapers and local public transport (§ 12 (2) UStG). From 1 January 2026 restaurant and catering food also falls under 7 % — but drinks stay at 19 %.
Do small businesses charge VAT?
No. If you use the small-business scheme under § 19 UStG (Kleinunternehmerregelung), you charge no VAT and cannot deduct input VAT. Since 2025 the net limits are €25,000 in the prior year and €100,000 in the current year.
Sources: § 12 UStG (rates), § 12 (2) No. 15 UStG as amended by the Tax Amendment Act 2025 (catering from 2026), § 19 UStG (small-business scheme). German original at gesetze-im-internet.de. See also the German version of this tool: Mehrwertsteuer-Rechner.