How is German income tax on Gewinn calculated?

Germany uses a continuous formula, not flat brackets. Income below the Grundfreibetrag is tax-free; above it the marginal rate rises smoothly through two progression zones from 14% to 42%, then a flat 42% top zone, and 45% for very high incomes. The tool applies the official Einkommensteuer-Grundtarif polynomial.

What is the solidarity surcharge (Soli)?

The Solidaritätszuschlag is 5.5% of your income tax, but most taxpayers are now exempt because of a high exemption threshold. The surcharge phases in gradually above the threshold and reaches the full 5.5% only at higher incomes, which the calculator models.

Do I have to pay Kirchensteuer?

Only if you are a registered member of a tax-collecting church. It is 8% of your income tax in Bavaria and Baden-Württemberg and 9% in the other federal states. If you are not a church member, set it to none and it is excluded.

Is this the same as Gewerbesteuer?

No. Genuine Freiberufler (liberal professions like doctors, lawyers, engineers, artists) are exempt from trade tax (Gewerbesteuer). This calculator covers income tax, Soli and church tax on the profit — it does not add Gewerbesteuer, which would apply to a Gewerbe rather than a freelance profession.

Is this an exact tax assessment?

It is a close estimate using the single-person Grundtarif. It does not handle the splitting tariff for married couples, special expenses, health-insurance deductions, or advance payments. Treat it as a planning figure and confirm with your Steuerberater or ELSTER return.

Germany Freiberufler Tax Calculator

The Germany Freiberufler Tax Calculator estimates the income tax a German freelancer owes on their Gewinn (profit from selbständige Tätigkeit), then layers on the solidarity surcharge and optional church tax. Because Germany taxes income with a continuous mathematical formula rather than simple brackets, this tool implements the official Einkommensteuer-Grundtarif so the marginal rate rises smoothly.

How it works

The taxable income (zu versteuerndes Einkommen) passes through the official zone formula:

zone 1: up to the Grundfreibetrag → tax = 0
zone 2: rising marginal rate 14% → ~24% (quadratic in income)
zone 3: rising marginal rate ~24% → 42% (quadratic)
zone 4: flat 42%
zone 5: flat 45% on very high incomes

On top of the income tax sit two add-ons. The Solidaritätszuschlag is 5.5% of the income tax, but only above a generous exemption threshold, phasing in gradually. Kirchensteuer is 8% or 9% of the income tax for church members, depending on the federal state.

Example and notes

A freelance designer with a 60,000 € profit pays income tax computed by the zone-3 polynomial (roughly 16,000 €). Most taxpayers at this level are below the Soli exemption, so the surcharge is small or zero. If they are a church member in Berlin (9%), Kirchensteuer adds about 9% of the income tax.

Notes: this uses the single-person Grundtarif. Married couples filing jointly use the Splittingtarif, which is more favourable and not modelled here. Genuine Freiberufler are exempt from Gewerbesteuer, so it is excluded. Confirm exact figures via ELSTER or your Steuerberater.