Income Tax Prepayment Calculator 2026 (Self-Employed)
Plan your prepayments (quarterly + monthly reserve) with a clear breakdown – completely local in your browser.
Inputs Live Calculation
Result
| Due Date | Amount |
|---|
Explanation & FAQ
Explanation & Practical Tips
What is this calculator for? As a self-employed person, you often do not pay income tax monthly via payroll accounting, but via prepayments. The tax office distributes the estimated annual tax usually into four equal installments. The usual deadlines are March 10, June 10, September 10, and December 10. If a date falls on a weekend or a public holiday, the payment is postponed to the next working day. The calculator helps you plan the magnitude early on so that liquidity and private withdrawals do not suddenly collide. It does not replace a tax assessment or tax advice, but it is a very good "planning compass".
How to calculate correctly: First, enter your expected annual profit (revenue minus business expenses). Optionally, you can add further income, for example from rental or a side job. Then come the deductions: Here you can enter a sum for special expenses/pension expenses (e.g., health and nursing care insurance, donations) as well as extraordinary burdens. Based on these inputs, the calculator forms a simplified taxable income (zvE). This zvE is deliberately kept "practical" – in reality, many other factors can have an effect. The zvE will never be negative: If the deductions are higher than the income, the calculation is done with 0 €, because one pays no income tax on "negative income".
How is the tax calculated? The income tax tariff 2026 according to § 32a EStG (basic table) is applied to the zvE. If you select "married / joint assessment", the calculator uses the splitting method: The zvE is halved, the tax is calculated for the half, and then doubled. Additionally, the calculator can (optionally) include Solidarity Surcharge and Church Tax. Church tax depends on the federal state, mostly 8% or 9% of the income tax; if you are not liable for church tax, select "None".
What you should take from the result: You get an estimated annual tax (Income Tax + potentially Soli + potentially Church Tax) as well as a quarterly installment (annual tax ÷ 4). To prevent the quarterly dates from blocking liquidity "all at once", the calculator additionally shows you a monthly savings rate – this is the amount you could put aside monthly to pay the next quarterly payment in a relaxed manner. Enter "already paid" if necessary (e.g., wage tax from a side job), then you see only the remaining amount. Bonus: The calculator shows you average and marginal tax rates so you recognize how strongly each additional Euro of profit increases the tax burden.
Reality vs. Calculator: The real prepayments come via assessment notice and often orient themselves to the last tax assessment. If you expect significant changes (slump in orders, parental leave, large investment, or a very good year), you can apply for an adjustment of prepayments at the tax office. For new founders: Often payments are only set cleanly after the first tax return; until then, estimates and adjustments are normal. Pro-Tip: Work with a small buffer (safety surcharge) and a reserve. And do not forget: Trade tax, VAT, and social security contributions are planned separately.
1) Why is this only an estimate?
Because real tax assessments consider many details: Allowances, loss carryforwards, progression clauses, special cases, and individual lump sums. The calculator focuses on transparency rather than completeness.
2) Does revenue or profit count?
For income tax, profit counts. Revenue is only the income side – crucial is Revenue minus Business Expenses.
3) From when are prepayments set?
Prepayments are often only set if minimum amounts are reached (often: at least 400 € per year and 100 € per date). Below that, it may remain a final payment.
4) What if my profit fluctuates strongly?
Plan with a buffer, recalculate regularly, and apply for an adjustment of prepayments in case of significant deviations. This way you avoid large back payments.
5) Do I have to pay Solidarity Surcharge?
Only with higher income tax. There is an exemption limit and a mitigation zone – many pay 0 € Soli.
6) Church Tax – how do I choose correctly?
Only members of the church pay it. In most federal states it is 9%, in Bavaria and Baden-Württemberg 8% of the income tax.
7) I have already paid wage tax – what then?
Enter it as "already paid". The calculator subtracts it and shows you what remains as a prepayment.
8) Does the calculator consider trade tax or VAT?
No. The focus is on income tax (plus Soli/Church Tax). Trade tax, VAT, and social security contributions must be planned separately.
Income Tax Prepayments (Vorauszahlungen): How They Work
If you earn income that is not subject to wage tax withholding — such as self-employment income, rental income, capital gains above the saver's allowance, or side-business profits — the German tax office (Finanzamt) will require you to make quarterly prepayments (Einkommensteuer-Vorauszahlungen) on your expected tax liability. The calculator estimates these based on your expected annual income and personal situation.
- Enter Expected Annual Income (GdE)Your total expected income from all sources for 2026, before deductions. This is the starting point for the tax calculation.
- Select Tariff and ChildrenGrundtarif (single) or Splittingtarif (married/civil partnership) and number of children determine the applicable income tax formula and child allowance offset.
- Enter Expected Deductible CostsEstimated deductible business costs, Sonderausgaben, or other deductions reduce taxable income before the tax formula is applied.
- Solidarity Surcharge (Soli) CheckThe Soli (5.5% on top of income tax) is automatically calculated. For 2026, Soli is zero for most taxpayers with income tax below ~18,130 € — the calculator shows your specific Soli status.
- 4 Quarterly AmountsThe estimated annual income tax ÷ 4 = each quarterly prepayment. Due dates: March 10, June 10, September 10, December 10.
Who Must Pay Quarterly Prepayments?
| Situation | Prepayment required? | Typical trigger |
|---|---|---|
| Sole proprietor / Freelancer | Yes, always | All self-employment income is subject to quarterly prepayments |
| Rental income recipient | Usually yes | If annual rental surplus > ~900 € (rough threshold after costs) |
| Employee with side income | If side income > 410 €/year | Side income above the de-minimis threshold creates a filing and prepayment obligation |
| Capital gains (above 1,000 € saver's allowance) | Rarely via prepayment | Withholding tax covers most cases; prepayment only if Freistellungsauftrag is exhausted |
| Employee only (all income via payroll) | Usually no | Wage tax is withheld monthly — no separate prepayment needed unless Finanzamt sets one |
The Finanzamt sets the prepayment amount based on your last tax assessment. You can request an adjustment (Herabsetzung) mid-year if your income drops significantly — use this calculator to support that request with your own estimate.
Solidarity Surcharge (Soli) for 2026
Since 2021, the solidarity surcharge has been abolished for approximately 90% of taxpayers. For 2026, the rules are:
| Income Tax Amount | Soli | Explanation |
|---|---|---|
| Up to ~18,130 € income tax (Grundtarif) | 0% | Full exemption — most employees and moderate freelancers fall here |
| 18,130 – ~33,995 € income tax | 0–5.5% (sliding scale) | Mitigation zone (Milderungszone): Soli phases in gradually to avoid a hard cliff |
| Above ~33,995 € income tax | 5.5% of income tax | Full Soli applies — typically affects high earners above ~100,000 € taxable income (single) |
For married couples filing jointly (Splittingtarif), the exemption threshold is approximately doubled. The calculator shows your exact Soli result for the entered GdE — the "Soli: 0" result for most users is expected and correct.
Frequently Asked Questions
What happens if my actual income differs from my prepayment estimate?
Prepayments are an advance on your final tax bill. If you pay too much, you get a refund after filing your tax return. If you pay too little, you will owe the difference — with potential interest (Nachzahlungszinsen at 1.8% p.a. since 2023) for underpayments exceeding 15 months. It is generally better to estimate conservatively (slightly higher) rather than underestimating significantly, especially in the first year of self-employment.
Can I reduce my prepayment mid-year?
Yes. You can submit a "Herabsetzungsantrag" (request to reduce prepayments) to your Finanzamt at any time if your expected income for the year is clearly lower than the basis for the current prepayment. Attach a brief income projection. The Finanzamt will usually approve reductions if the expected income decrease is plausibly documented. Use this calculator's output as the supporting document.
Does the calculator include church tax?
The input form includes church tax as an optional field — you enter the applicable rate (8% or 9% depending on your federal state). If you are not a church member, leave it at 0. Church tax is levied as a percentage of your income tax (not of income), so it is added on top of the base income tax and Soli. The quarterly prepayment amount includes church tax if entered.
Is the calculator updated for 2026 tax law changes?
The calculator is designed for 2026 and incorporates the 2026 income tax table (Einkommensteuertarif), including the inflation-adjusted basic allowance (Grundfreibetrag: 12,096 € for 2026 as per the current Steuerfortentwicklungsgesetz) and the updated child allowance (Kinderfreibetrag). Always cross-check with your Steuerberater for final planning, as mid-year law changes can affect the outcome.
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