What is Abgeltungsteuer?

Abgeltungsteuer is Germany's flat withholding tax on investment income, set at 25% of taxable capital gains, dividends, and interest. It is usually withheld directly by German banks on your behalf.

What is the Sparerpauschbetrag?

It is the annual tax-free savings allowance: €1,000 per person or €2,000 for jointly-assessed married couples (amounts apply from 2023 onward). Investment income up to this threshold is completely tax-free.

How is the solidarity surcharge calculated?

The Solidaritätszuschlag is 5.5% of the Abgeltungsteuer amount (not of the profit). For example, on a €250 base tax you pay an additional €13.75 solidarity surcharge.

Is church tax always 9%?

No. Bavaria and Baden-Württemberg charge 8%; all other German states charge 9%. Church tax is levied only on registered members of a recognized denomination (e.g., Catholic or Protestant church).

Does this tool account for losses?

This calculator focuses on net taxable profit. If you have carried-forward losses, reduce your gross profit figure by those losses before entering it here, as German law allows loss offsetting within the same asset class.

Are foreign investment accounts handled differently?

If you hold accounts outside Germany, the withholding may not be automatic. You must declare the income in your tax return and apply the same rates. This calculator gives the correct tax amounts regardless of where the account is held.

Germany Capital Gains Tax Calculator

Calculate German Abgeltungsteuer on investment profits — flat 25% plus solidarity surcharge and optional church tax, with the annual Sparerpauschbetrag allowance.

Investment Details

Gross Investment Profit (€)

Total capital gains, dividends, or interest before allowance.

Filing Status

Single
€1,000 allowance Jointly Assessed
€2,000 allowance

I pay church tax (Kirchensteuer)

Enter your profit amount and click Calculate Tax to see the breakdown.

Summary

Germany taxes investment income (Abgeltungsteuer) at a flat 25% rate. On top of that, a 5.5% solidarity surcharge (Solidaritätszuschlag) is added to the tax amount, and members of a recognized church pay an additional 8% or 9% church tax (Kirchensteuer). Every investor receives an annual tax-free allowance called Sparerpauschbetrag — €1,000 for single filers and €2,000 for jointly-assessed couples — which is deducted before the tax is calculated.

How it works

Enter your total investment profit (capital gains, dividends, or interest income).
Choose your filing status: single (€1,000 allowance) or jointly assessed (€2,000 allowance).
Optionally enable church tax and select your state rate (8% or 9%).
The calculator deducts the Sparerpauschbetrag from your gross profit to get taxable income.
The calculator applies the statutory §32d formula; church tax slightly reduces the base income tax through the 4+k divisor.
The 5.5% solidarity surcharge and any church tax are then calculated from that base tax.

Use cases

Estimate tax on stock dividends or ETF distributions.
Calculate tax owed after selling shares or funds at a profit.
Compare net returns on savings accounts and bonds.
Plan whether your annual allowance will cover your investment income.
Check the impact of church membership on your investment tax bill.
Understand your effective tax rate before filing your Steuererklärung.
Forecast after-tax income from a fixed-income portfolio.
Quickly verify broker withholding tax amounts.

Frequently Asked Questions

Last updated: 2026-05-29 · Reviewed by Nham Vu