VAT Calculator Germany (MwSt.)
This calculator works out German value-added tax — the Mehrwertsteuer or MwSt. — both ways. It can add VAT to a net price to reach the final gross amount, or remove VAT from a tax-inclusive price to reveal the net price. Germany applies a standard rate of 19% to most goods and services, plus a reduced rate of 7% for essentials such as food, books, newspapers and public transport. Enter an amount and the rate, and the tool instantly shows the tax portion, the price with MwSt. and the price without it.
The standard rate in Germany is 19% (MwSt.). A reduced rate of 7% applies to food, books, newspapers, local transport and — since 2026 — restaurant meals. The result is shown with the local currency symbol.
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How it works
A German invoice (Rechnung) always sets out three lines: the Nettobetrag (net amount), the MwSt. added on top, and the Bruttobetrag or Rechnungsbetrag — the total you actually pay. If a tradesperson bills 200 € net at the 19% Regelsatz, the MwSt. comes to 38 € and the Bruttobetrag is 238 €. When you start from the gross price and want to herausrechnen — pull out — the tax already inside it, the calculator divides by 1.19: a gross of 238 € yields 200 € net and 38 € of MwSt. At the 7% ermäßigter Satz the divisor becomes 1.07. You can also isolate the MwSt. contained in a gross figure with the factor 19/119 (≈ 0.1597) or 7/107, because the tax is worked out on the net amount and travels hidden inside the final price.
German MwSt. rates in 2026
The Umsatzsteuergesetz (UStG) sets two rates: the Regelsatz of 19%, which covers the vast majority of spending, and the ermäßigter Satz of 7% for essentials and goods of cultural interest. The 2026 change concerns the restaurant trade, detailed further down.
| Rate | Percentage | Applies to |
|---|---|---|
| Normalsatz (Regelsatz) | 19% | Electronics, clothing, appliances, fuel, alcohol, drinks in restaurants, professional services and everything without a lower rate |
| Ermäßigter Satz | 7% | Staple foods, books, newspapers and magazines, local public transport (Nahverkehr), theatre, concert and museum tickets, hotel accommodation (Beherbergung) and, from 1 January 2026, meals served in restaurants (Speisen) |
The 2026 reduced rate for the restaurant trade
Until 2023 restaurants charged 7% on food eaten in as a temporary measure; in 2024 the 19% rate returned. The Steueränderungsgesetz 2025 made the 7% rate permanent for all Speisen (meals) from 1 January 2026, whether eaten in, taken away or delivered. Getränke (drinks), by contrast, stay at 19%, apart from narrow exceptions such as milk or tap water sold to take away. On a set menu that bundles food and drink for one price, the amount has to be split between the two rates.
MwSt. and USt.: the same tax, and the small-business rule
In Germany Mehrwertsteuer (MwSt.) is the everyday name and Umsatzsteuer (USt.) the legal term used in the UStG: they are exactly the same tax, USt. simply being how the law and the seller's bookkeeping refer to it. In addition, the Kleinunternehmerregelung of §19 UStG lets small businesses issue invoices without charging USt. if their turnover stayed below 25,000 € in the previous year and does not exceed 100,000 € in the current one (thresholds in force since 2025). In return they cannot deduct the USt. on their purchases (Vorsteuer) and must note on the invoice that they apply this rule.
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Preguntas frecuentes
- Are MwSt. and USt. the same thing?
- Yes. Mehrwertsteuer (MwSt.) is the name consumers use and Umsatzsteuer (USt.) is the term in German tax law and the seller's accounts. They refer to a single tax on the value added at each sale. On an invoice you may see "zzgl. 19% USt." or "inkl. MwSt." meaning the same thing.
- Which goods carry the 7% rate in Germany?
- The ermäßigter Satz of 7% covers staple foods (bought in the supermarket), books, newspapers and magazines, theatre, concert and museum tickets, local public transport, flowers and hotel accommodation. Since 2026 it also applies to restaurant meals. Electronics, clothing, alcohol and drinks stay at 19%.
- Do German restaurants charge 7% or 19% in 2026?
- It depends on what you order. From 1 January 2026, Speisen (meals) are taxed at 7% permanently — eaten in, taken away or delivered. Getränke (drinks) stay at 19%. That is why a bill with food and drink mixes the two rates.
- What is the Kleinunternehmerregelung?
- It is the small-business rule of §19 UStG: if your turnover stayed below 25,000 € last year and does not exceed 100,000 € this year, you can invoice without charging USt. You do not add MwSt. to your prices, but you also cannot deduct the tax on your purchases. It is common among freelancers who are starting out or bill little.
- Does the shelf price in Germany include MwSt.?
- Yes. For consumers, the Preisangabenverordnung requires the Endpreis to be shown with MwSt. already included: the label price is what you pay at the till. Between businesses (B2B), however, quotes and invoices usually state the net price plus USt. separately, which is where you need to add or herausrechnen the tax.