Black Deal 50% off the first year with annual billing – only until December 31, 2026. Grab the deal →

Free · no sign-up · nothing is stored

Income tax calculator 2026 for the self-employed

How much income tax is due on your profit – and how much should you set aside every month?

Profit from your EÜR, i.e. income minus business expenses.

For example health and long-term care insurance, retirement savings and other special expenses (Sonderausgaben).

Assessment

Taxable income
–
Income tax
–
Solidarity surcharge
–
Church tax
–
Total taxes
–
Average tax rate (on profit)
–
Reserve per month
–

The calculation runs only in your browser. Nothing is sent to us or stored.

How it is calculated

  • Taxable income = profit − deductions. Other income, allowances and lump sums are not taken into account.
  • Income tax follows the 2026 tariff under § 32a EStG (basic tax-free allowance, Grundfreibetrag, €12,348), with the splitting method for joint assessment.
  • Solidarity surcharge: 5.5% of the income tax, but only above the exemption limit and with a phase-in zone.

Learn more in the guide: Income tax for the self-employed →

Frequently asked questions

When do I have to pay the income tax?

After the tax return, with the tax assessment notice. The tax office often also sets quarterly prepayments (10 March, 10 June, 10 September, 10 December).

How much should I set aside?

A good rule of thumb is the reserve from the calculator – plus the VAT you collect and have to pay to the tax office.

Is the result binding?

No. It is an estimate for one person with income from self-employment. The actual tax depends on all your income and deductions.

Invoices and taxes without a pocket calculator

Kontelio calculates VAT, deadlines and profit automatically from your invoices and receipts.

Start for free

30 days with all features of the Business plan · no credit card · free plan afterwards

The calculators give you a first orientation. The content is general information, not tax advice.