Capital Gains Tax Calculator Germany
See how much German flat-rate tax is due on your capital income: 25% plus Soli and church tax after the saver's allowance (€1,000/€2,000), with net return.
Total tax
€1,055.00
Net return
€3,945.00
Detailed calculation
Effective tax rate
Based on total capital gains
21.10%
Calculation under Section 32d(1) EStG: 25% withholding tax plus 5.5% solidarity surcharge; with church tax, the withholding tax is reduced by 25% of the church tax (tax = income ÷ (4 + church tax rate)), but the total burden still rises. Saver's allowance: €1,000.00 (individual) or €2,000.00 (married couple). Without guarantee.
Note: These calculations are for informational purposes only and do not replace professional tax or financial advice. All information without guarantee.
FAQ
Frequently Asked Questions
How high is the flat-rate withholding tax in Germany?
The flat-rate withholding tax is 25% on capital gains such as interest, dividends, and capital gains from sales. With the 5.5% solidarity surcharge on the tax, the total burden without church tax is 26.375%. With church tax the withholding tax itself falls to 24.51% (8%) or 24.45% (9%) under Section 32d(1) EStG, because church tax is deductible, but the total burden still rises to about 27.82% or 28.00%.
How high is the saver's flat-rate allowance?
The saver's allowance is 1,000 euros per person and 2,000 euros for jointly assessed married couples. Capital income up to this amount remains tax-free.
How much tax is due on €5,000 of capital income?
First the saver's allowance (Sparerpauschbetrag) is deducted: for a single person, €4,000 of the €5,000 remains taxable. On this, 25% flat-rate withholding tax (€1,000) and the 5.5% solidarity surcharge on that tax (€55) are due, i.e. €1,055 without church tax – you keep €3,945, and the effective rate on all your capital income is 21.1%. Jointly assessed married couples with the €2,000 allowance pay €791.25 on the same income.
Guide
What is the Capital Gains Tax Calculator Germany?
The flat-rate withholding tax calculator computes the tax burden on capital income such as interest, dividends and capital gains. It accounts for the saver lump sum and optionally church tax.
How does the Capital Gains Tax Calculator Germany work?
Enter your capital income. The calculator deducts the saver lump sum and applies the 25% flat tax plus 5.5% solidarity surcharge on the tax. With church tax the rate drops to about 24.5%, but church tax is added separately.
Key Data and Facts
Flat-rate tax: 25% plus 5.5% solidarity surcharge = 26.375%; with church tax about 27.82% (8%) or 28.00% (9%). Saver lump sum: 1,000 euros (single) / 2,000 euros (married). Set up an exemption order at your bank.
Step-by-Step Guide
How to calculate the flat-rate withholding tax (Abgeltungssteuer) step by step: 1. Determine your capital gains: Add up all income from interest, dividends and realized price gains during the calendar year. 2. Deduct the saver's allowance (Sparerpauschbetrag): EUR 1,000 for single people or EUR 2,000 for jointly assessed married couples. Make sure your bank has an exemption order (Freistellungsauftrag) on file. 3. Determine your taxable capital gains: gains minus the saver's allowance. Losses from selling shares may only be offset against gains on shares, while other losses may be offset against all capital gains. 4. Calculate the withholding tax: 25 % on the taxable amount. 5. Solidarity surcharge: 5.5 % on the withholding tax. 6. Church tax (optional): 8 % or 9 % on the withholding tax – in this case the withholding tax rate is reduced to approx. 24.45 % (with 9 % church tax). Example: An investor earns EUR 5,000 in capital gains (EUR 2,000 interest, EUR 3,000 dividends). Saver's allowance: EUR 1,000. Taxable: EUR 4,000. Withholding tax: 4,000 x 25 % = EUR 1,000. Soli: 1,000 x 5.5 % = EUR 55. Without church tax, the total burden is EUR 1,055, the effective tax rate on all income: 21.1 %. Through a more favorable assessment check (Günstigerprüfung), a lower personal tax rate can be applied for.
Calculation Example
Capital income: EUR 5,000 (interest + dividends), saver's allowance: EUR 1,000. Taxable amount: EUR 4,000. Withholding tax (25%): EUR 1,000. Soli (5.5%): EUR 55. Total burden: EUR 1,055. Net yield: EUR 3,945. With 9% church tax (Section 32d(1) EStG): withholding tax 4,000 ÷ 4.09 = EUR 978.00, church tax EUR 88.02, Soli EUR 53.79. Total burden: EUR 1,119.80. Net yield: EUR 3,880.20.
Sources
Official sources
Calculations are based on applicable German laws and official data:
- Einkommensteuergesetz (EStG) — gesetze-im-internet.de
- Bundesministerium der Finanzen (BMF)
- Statistisches Bundesamt (Destatis)
Full methodology at Methodology.
Reviewed by Konstantin Iakovlev · Last updated:
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