Germany MwSt / VAT calculator
German MwSt has two rates: 19% standard and 7% reduced. The reduced rate covers groceries, books, public transport and a list of categories long enough that real Germans sometimes argue about it.
Calculate MwSt for Germany
Pick a rate, choose direction (add or remove tax), type the amount. The math updates as you type.
The two German VAT rates in 2026
Germany operates a two-tier VAT system under the Umsatzsteuergesetz (UStG):
- Standard rate: 19% (Regelsteuersatz) — applies to most goods and services, including electronics, restaurants (eat-in since 2024), alcohol, adult clothing, professional services, and most retail.
- Reduced rate: 7% (ermäßigter Steuersatz) — applies to groceries (food bought for home consumption), books and newspapers, public transport (up to 50 km), entry to cultural events, art, and hotel accommodation (since 2010).
The standard rate has been 19% since January 2007, with one brief reduction to 16% from July to December 2020 as COVID stimulus — a measure that economists later called underwhelming in its actual price-passthrough rate.
The restaurant-VAT switch (effective 2024)
One of the most-discussed recent changes: from January 2024, restaurant meals consumed on-premises returned to the 19% standard rate after a COVID-era reduction to 7%. Takeaway food remains at 7%. The same sandwich can carry two different VAT rates depending on whether you eat it at the counter (19%) or take it to go (7%). German lawmakers debated extending the 7% rate; the political compromise was to revert to 19%.
VAT-inclusive pricing rules
Consumer prices in Germany are always shown VAT-inclusive (Bruttopreis) by law. The Preisangabenverordnung requires retailers to display the price the consumer actually pays. Business-to-business invoices break out the net amount, the VAT rate, and the VAT amount as separate line items.
The math:
- From net to gross at 19%: net × 1.19
- From gross to net at 19%: gross ÷ 1.19
- From net to gross at 7%: net × 1.07
- From gross to net at 7%: gross ÷ 1.07
Worked example: an electronics retailer in Munich sells a TV at €1,190 (Bruttopreis). The net (Nettopreis) is 1190 ÷ 1.19 = €1,000. The MwSt portion is €190. A business buyer (registered for VAT) reclaims the €190 on the next Voranmeldung; a private consumer pays the full €1,190.
Kleinunternehmerregelung — small-business simplification
Germany's "Kleinunternehmerregelung" (§19 UStG) allows small businesses to opt out of charging VAT entirely if turnover in the previous year was below €22,000 and expected turnover in the current year is below €50,000 (thresholds raised in 2025). Businesses electing this status do not charge MwSt on invoices and cannot reclaim Vorsteuer (input VAT) on expenses. The trade-off is simpler accounting in exchange for being uncompetitive against VAT-reclaiming business customers.
Common German VAT edge cases
- Books vs e-books. Both at 7% since the EU directive changes in 2020. Audiobooks were brought into the 7% rate from January 2020.
- Cut flowers vs potted plants. Both at 7%, but the line between "flower delivery" (potentially 19% if classed as services) and "selling flowers" (7%) has produced multiple court cases.
- Online subscriptions. Digital subscription services (Netflix, Spotify) are at the 19% standard rate, even though physical newspapers are at 7%.
- Train tickets. Long-distance (over 50 km) and intercity train tickets are at 7% since the January 2020 reform; short-distance regional transit was already at 7%.
How to use the calculator
Pick the rate (19% standard or 7% reduced), enter the amount you have, and specify whether it's net or gross. The calculator returns net, MwSt, and gross. For mixed-rate baskets (groceries at 7% plus household items at 19%), run each line through separately and sum.
Frequently asked questions
What is the German VAT rate in 2026?
The standard German VAT (Mehrwertsteuer) rate is 19%. A reduced 7% rate applies to groceries, books, newspapers, public transport, cultural admissions and hotel stays.
Are restaurant meals at 7% or 19% in Germany?
From January 2024, restaurant meals consumed on the premises returned to the 19% standard rate after a temporary COVID-era reduction. Takeaway food remains at 7%.
What is the Kleinunternehmer threshold in 2026?
A small business qualifies for the Kleinunternehmerregelung if previous-year turnover was below €22,000 and current-year expected turnover is below €50,000 (thresholds raised in 2025 from €22,000 and €50,000 respectively). Businesses electing this status do not charge VAT.
Can tourists from outside the EU reclaim German VAT?
Yes, if total purchases per shop exceed €50.01 and the goods leave the EU within three months. Get the customs stamp (Ausfuhrbescheinigung) at the EU exit border, then submit through a refund service (Global Blue, Planet) or directly to the merchant. The refund excludes administrative fees, typically yielding 12–15% net on the original 19% paid.
Is e-commerce VAT different from in-store VAT in Germany?
For German-to-German sales, no — same rules. For sales to other EU customers, the €10,000 distance-selling threshold determines whether you charge German VAT or destination-country VAT (via the One-Stop Shop OSS scheme). Below the threshold, German VAT applies; above, the destination country's rate.