VAT Calculator

VAT Calculator: convert between net and gross

The VAT calculator (sales tax calculator) quickly converts German prices in both directions: from net to gross and from gross to net. It works with the two rates in force in Germany, the standard rate of 19 % and the reduced rate of 7 %, and always shows you the tax amount included. You can optionally enter a custom rate.

How VAT is calculated

VAT is added as a simple percentage on top of the net amount. The underlying formula is:

Gross = Net × (1 + tax rate). For the reverse direction, Net = Gross ÷ (1 + tax rate).

Examples at the standard rate of 19 %:

• Net to gross: A net amount of 100.00 results in 19.00 of tax and a gross amount of 119.00.
• Gross to net: A gross price of 119.00 contains 19.00 of VAT, so the net amount is 100.00.
• At 7 %: A net amount of 50.00 yields 3.50 of tax and 53.50 gross.

The VAT rates in Germany at a glance

• 19 % (standard rate): most goods and services, such as electronics, clothing, tradesman services and cars.
• 7 % (reduced rate): among others food, books and magazines, hotel accommodation, medical services and cultural offers such as tickets.
• 0 %: certain exceptions, for example intra-community supplies or export deliveries.

The legal basis is the German VAT Act (UStG), in particular the provisions on exemptions and tax rates.

What the calculator can and cannot do

The tool handles the pure percentage math between net and gross for any rate you choose. It is not an accounting program: it does not consider input tax deductions, special rules, reverse-charge cases or industry-specific exceptions. It simply applies the rate you selected to your amount.

What you can use the calculator for

• Checking invoices: Verify whether a stated gross price matches the correct net amount.
• Price calculation: Quickly find the selling price including tax when you know the net price of a product.
• Comparing offers: Convert net and gross offers to a common basis.
• Seeing the tax share: See at a glance how much of a price is actually VAT.

Common mistake: 19 % of the gross amount

A widespread error is to simply subtract 19 % from the gross amount to get the net amount. That does not work, because the 19 % refers to the net amount. The correct formula is Net = Gross ÷ 1.19. Example: 119.00 gross divided by 1.19 gives 100.00 net, not 96.39. This is exactly where the \"Gross to net\" mode in the calculator helps.

When the reduced rate of 7 % applies

The reduced rate is not a blanket discount but is tied to specific goods and services. This includes, among others, staple and unprocessed food, books and newspapers, hotel accommodation (but not drinks), local public transport, and many cultural and medical services. Since 1 January 2026 the reduced rate of 7 % also applies to meals served in restaurants and catering, drinks excluded (statutory change, status as of September 2026). The exact and long list is set out in Annex 2 of the German VAT Act. If you are unsure, check an official source or ask your tax adviser, because a wrong allocation can become costly when invoicing.

Note: Status as of September 2026. This calculator provides a mathematical estimate, not tax or legal advice. Tax rates and exemptions can change. For binding statements, contact a tax adviser or check an official source such as the German Federal Ministry of Finance and the UStG.

Frequently asked questions