German Mehrwertsteuer (VAT) — standard 19% on most goods and services, reduced 7% on staple food, books, newspapers, hotel stays, and public transport. Switch between adding VAT to a Netto price or extracting it from a Brutto total.
€
Net price — we'll add 19%.
German Mehrwertsteuer (Umsatzsteuer) standard rate 19%. Reduced rate 7% applies to staple groceries, books, newspapers, hotels, and public transport. Restaurant meals reverted to 19% on 1 Jan 2024.
Total with VAT (Brutto)
€0
VAT component: €0
Net (Netto)
€0
VAT (19%)
€0
Gross (Brutto)
€0
German VAT rates at a glance
Category
Rate
Most goods + services (Regelsteuersatz)
19%
Staple food (groceries)
7%
Books, newspapers, magazines
7%
Hotel accommodation
7%
Public transport (under 50 km)
7%
Cultural events (theatre, museums)
7%
Restaurant meals (eaten in)
19% (since 1 Jan 2024)
Takeaway food
7%
Financial services, insurance, residential rent
Exempt
Cross-border purchases
When buying from EU sellers above the OSS (One-Stop-Shop) threshold of €10,000, you pay German VAT (not the seller's local VAT). For imports from outside the EU, VAT is collected at customs along with any duties.
The standard Mehrwertsteuer (Umsatzsteuer) rate is 19%. It applies to most goods and services — electronics, clothing, cars, professional services, alcohol, etc.
What qualifies for the reduced 7% rate?
Staple food (groceries — but not luxury food or restaurant meals), books, newspapers, magazines, hotel stays (since 2010), public transport (under 50km), cultural events (theatre, museums), and some healthcare goods.
Why did restaurant VAT go back to 19%?
During the pandemic and energy crisis (2020-2023), restaurant meals were temporarily taxed at the reduced 7% rate. This was supposed to end Dec 2023 — and despite political debate, it DID end. From 1 January 2024 restaurant meals (eaten in) are back at 19%. Takeaway food remains at 7%.
Are any goods VAT-exempt?
Yes — financial services, insurance, healthcare, education, and rent on residential properties are exempt (umsatzsteuerfrei). This is different from zero-rated: exempt suppliers can't reclaim input VAT, whereas zero-rated suppliers can.
When do I have to register for VAT?
If you're self-employed or running a business, you must register for VAT once your annual turnover exceeds €25,000 (Kleinunternehmer threshold raised in 2025). Below that, you can opt for the Kleinunternehmerregelung — no VAT charged, no VAT reclaimed. Above €100,000 turnover the Kleinunternehmer status ends automatically.
How do I calculate VAT from a gross price?
To extract VAT from a Brutto (gross) price: VAT = Brutto × (rate ÷ (1 + rate)). For 19%: VAT = Brutto ÷ 1.19 × 0.19, or simply Brutto − Brutto÷1.19. Example: €119 gross → €19 VAT, €100 net. Use the "Remove VAT" mode above to do this automatically.