How to use
On the tabs above, choose Net → Gross or Gross → Net and enter the amount in euros. Pick the tax rate (19% or 7%) to see the net, VAT, and gross amounts along with the calculation.
Rates and scope
Germany’s VAT (Umsatzsteuer, commonly Mehrwertsteuer or MwSt) is set out in Section 12 UStG.
- Standard rate 19% — most goods and services
- Reduced rate 7% — qualifying foods and books in Annex 2, rail passenger transport, qualifying local transport and short-term accommodation, restaurant and catering food services excluding drinks
- 0% — qualifying supplies and installation of photovoltaic modules, essential components and storage, among other cases. The 30 kW peak threshold deems building-related conditions satisfied; it is not an absolute capacity limit. This tool has no 0% option.
Medical, financial and rental transactions under Section 4 may be exempt subject to conditions. Not every service bundled with accommodation, or every drink, has the same VAT treatment; check the transaction’s conditions.
Formulas and reverse calculation
- Adding VAT: tax = net × 19% (or 7%), gross = net + tax. A net amount of €100 gives €19.00 tax and €119.00 gross.
- Removing VAT: tax = gross × 19/119 (7%: × 7/107), net = gross − tax. Dividing gross by 1.19 to get net directly is also common, but this calculator rounds the tax amount first. A gross amount of €50.00 (19%) gives €7.98 tax and €42.02 net. A gross amount of €10.00 (7%) gives €0.65 tax and €9.35 net.
Rounding (to the cent)
This calculator rounds tax to the nearest cent (0.5 cent rounds up). Reverse calculation rounds tax first, then net = gross − tax, so net plus tax equals the entered gross amount.
VAT on restaurant services
Restaurants: Since January 1, 2026, the 7% rate applies again to restaurant and catering food services (Section 12(2) No. 15). Drinks are excluded from this reduction and are generally taxed at 19% as part of restaurant services.