VAT rates in Germany
| Rate | Applies to |
|---|---|
| 19% | Standard rate – everything that is not reduced |
| 7% | Most food, books and newspapers, local public transport, hotel overnight stays and food served in restaurants (since 1 January 2026; drinks stay at 19%) |
In Germany VAT is officially called Umsatzsteuer (USt), but on receipts and price tags you will usually see Mehrwertsteuer or MwSt. Both mean the same tax. Prices for consumers must always be shown including VAT (Bruttopreis); business-to-business offers are often quoted net (zzgl. MwSt. = plus VAT).
How to add 19% VAT
Multiply the net price by 1.19:
Gross = Net × 1.19
Example: a net price of €500 × 1.19 = €595. The VAT is €95.
How to remove VAT from a gross price
Divide the price that includes VAT by 1.19. Do not simply subtract 19% – that gives the wrong answer, because VAT is a percentage of the net price.
Net = Gross ÷ 1.19
Example: €1,190 ÷ 1.19 = €1,000 net, so the VAT is €190.
Reduced rate example: a price of €10.70 including 7% VAT is €10 net + €0.70 VAT.
Small businesses (Kleinunternehmer)
Since 2025 a business can use the small-business scheme (Kleinunternehmerregelung, § 19 UStG) if its turnover was no more than €25,000 in the previous year and stays below €100,000 in the current year. It then charges no VAT on its invoices – but it also cannot reclaim the VAT it pays. Everyone else adds 19% or 7% and pays it to the tax office (Finanzamt).
How to use this calculator
- Germany is already selected with its standard rate of 19%. Tap a reduced rate if it applies to your product or service.
- Choose Add VAT for a net amount or Remove VAT for a price that already includes VAT.
- Type the amount – the net price, the VAT and the gross total update instantly, together with the formula.
Rates last checked on 1 November 2026. Which rate applies depends on the exact product or service – for your own case, check the German Federal Central Tax Office (bzst.de) or your local Finanzamt.
Frequently asked questions
What is the VAT rate in Germany?
How do I calculate 19% VAT backwards?
What is VAT called in Germany?
Is restaurant food 7% or 19% in Germany?
Last reviewed: November 13, 2026
Results are estimates for general information only and are not financial, tax, medical or legal advice. Check important figures with a qualified professional.