Germany public holidays 2026, VAT rate and tax data
Germany: VAT rate 19% since 1 Jan 2007; 9 public holidays in 2026 (next: Erster Weihnachtsfeiertag (Christmas Day), 25 Dec 2026); corporate tax rate 15%; minimum wage 13.9 EUR/hour; policy interest rate 2.5%; inflation rate (CPI) 3.3%.
14 series, each cited to the official source it was verified against; most recently verified 28 Oct 2026. Currency EUR.
verified recentlyre-verification due soonstaleColour is the age of the last check against the series' own update cycle.
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{ "country": "DE", "series": "vat", "value": 19, "unit": "percent", "effective_from": "2007-01-01", "last_confirmed": "2026-10-11", "source": { "name": "Umsatzsteuergesetz (UStG) Section 12(1): 'Die Steuer betraegt fuer je…", "url": "https://www.gesetze-im-internet.de/ustg_1980/__12.html" } }
Excerpt, from the same data as this page. This endpoint is $0.003 a call by x402 or MPP, no signup. With a free key, try POST /v1/answers/vat {"country":"de","amount":1000}.
Germany public holidays 2026
9 days in 2026; next: Erster Weihnachtsfeiertag (Christmas Day) on 25 Dec 2026. Official source: Einigungsvertrag Art. 2(2) ('Der 3. Oktober ist als Tag der Deutschen Einheit… · last verified 29 Jul 2026
Fixed by law 9
| Date | Holiday | Status | Source |
|---|---|---|---|
| 1 Jan 2026 Thu | Neujahr (New Year's Day) | Fixed by law | Einigungsvertrag Art. 2(2) ('Der 3… |
| 3 Apr 2026 Fri | Karfreitag (Good Friday) | Fixed by law | Einigungsvertrag Art. 2(2) ('Der 3… |
| 6 Apr 2026 Mon | Ostermontag (Easter Monday) | Fixed by law | Einigungsvertrag Art. 2(2) ('Der 3… |
| 1 May 2026 Fri | Tag der Arbeit (Labour Day) | Fixed by law | Einigungsvertrag Art. 2(2) ('Der 3… |
| 14 May 2026 Thu | Christi Himmelfahrt (Ascension Day) | Fixed by law | Einigungsvertrag Art. 2(2) ('Der 3… |
| 25 May 2026 Mon | Pfingstmontag (Whit Monday) | Fixed by law | Einigungsvertrag Art. 2(2) ('Der 3… |
| 3 Oct 2026 Sat | Tag der Deutschen Einheit (German Unity Day) | Fixed by law | Einigungsvertrag Art. 2(2) ('Der 3… |
| 25 Dec 2026 Fri | Erster Weihnachtsfeiertag (Christmas Day) | Fixed by law | Einigungsvertrag Art. 2(2) ('Der 3… |
| 26 Dec 2026 Sat | Zweiter Weihnachtsfeiertag (St Stephen's Day / Boxing Day) | Fixed by law | Einigungsvertrag Art. 2(2) ('Der 3… |
2027 dates already held (9)
| Date | Holiday | Status | Source |
|---|---|---|---|
| 1 Jan 2027 Fri | Neujahr (New Year's Day) | Fixed by law | Einigungsvertrag Art. 2(2) ('Der 3… |
| 26 Mar 2027 Fri | Karfreitag (Good Friday) | Fixed by law | Einigungsvertrag Art. 2(2) ('Der 3… |
| 29 Mar 2027 Mon | Ostermontag (Easter Monday) | Fixed by law | Einigungsvertrag Art. 2(2) ('Der 3… |
| 1 May 2027 Sat | Tag der Arbeit (Labour Day) | Fixed by law | Einigungsvertrag Art. 2(2) ('Der 3… |
| 6 May 2027 Thu | Christi Himmelfahrt (Ascension Day) | Fixed by law | Einigungsvertrag Art. 2(2) ('Der 3… |
| 17 May 2027 Mon | Pfingstmontag (Whit Monday) | Fixed by law | Einigungsvertrag Art. 2(2) ('Der 3… |
| 3 Oct 2027 Sun | Tag der Deutschen Einheit (German Unity Day) | Fixed by law | Einigungsvertrag Art. 2(2) ('Der 3… |
| 25 Dec 2027 Sat | Erster Weihnachtsfeiertag (Christmas Day) | Fixed by law | Einigungsvertrag Art. 2(2) ('Der 3… |
| 26 Dec 2027 Sun | Zweiter Weihnachtsfeiertag (St Stephen's Day / Boxing Day) | Fixed by law | Einigungsvertrag Art. 2(2) ('Der 3… |
16 regional calendars add days on top of this national list — see them by region.
Status is read from the record: fixed by law follows from a standing rule (a fixed date or the Easter computus); confirmed is dated in the cited official calendar and not flagged provisional; estimated is provisional or moon-sighting dependent; substitute stands in for a statutory day that fell on a weekend or was moved. Hover a status for the reason.
Every current Germany value
Rate schedules and breakdowns
Value Added Tax (Umsatzsteuer / Mehrwertsteuer)
19 percent · in force from 2007-01-01 · Official source: Umsatzsteuergesetz (UStG) Section 12(1): 'Die Steuer betraegt fuer jeden… · last verified 11 Oct 2026
Other statutory rates
| band | rate | applies to | Source |
|---|---|---|---|
| reduced | 7 | UStG SS 12 Abs. 2: "Die Steuer ermaessigt sich auf sieben Prozent fuer die folgenden Umsaetze" - Nr. 1 the goods listed in Anlage 2 (live animals; meat and edible offal; fish and crustaceans; milk and dairy produce; edible fruit and nuts; coffee, tea, mate and spices, and many further entries); Nr. 3 livestock breeding and plant cultivation; Nr. 6 dental technician services; Nr. 7 admission to theatres, concerts and museums, comparable performances, film screenings, copyright-derived rights, circuses and zoos; Nr. 8 services of bodies pursuing charitable, benevolent or ecclesiastical purposes under SSSS 51-68 AO; Nr. 9 public swimming and therapeutic baths; Nr. 10 rail, trolleybus, licensed bus, taxi, cable-car and authorised ship passenger transport within a municipality or over routes not exceeding 50 kilometres; Nr. 11 letting of living and sleeping accommodation held out for short-term lodging of strangers, and short-term camping pitches; Nr. 14 electronic publications; Nr. 15 restaurant and catering services, excluding the supply of drinks. | Umsatzsteuergesetz (UStG) SS 12 Abs. 2… |
| NOT EXHAUSTIVE as to Anlage 2, which runs to many further numbered entries; Nrn. 5, 12 and 13 are repealed. SS 12 Abs. 2 Nr. 15 (restaurant and catering excluding drinks) is IN FORCE from 1 January 2026 under the Steueraenderungsgesetz 2025 and is not time-limited. Expired… | |||
| zero | 0 | UStG SS 12 Abs. 3: "Die Steuer ermaessigt sich auf 0 Prozent fuer die folgenden Umsaetze" - supplies of solar modules to the operator of a photovoltaic installation, including components essential to its operation and storage units for the electricity generated, where the installation is on or near private dwellings, homes, or public and other buildings used for activities serving the common good; the conditions are deemed met where the installed gross capacity per the Marktstammdatenregister does not exceed 30 kilowatts (peak). The intra-Community acquisition, the importation, and the installation of those same items are equally at 0 per cent. | Umsatzsteuergesetz (UStG) SS 12 Abs. 3… |
| A genuine RATE band (Nullsteuersatz): taxable at 0% with full input-tax deduction, legally distinct from the SS 4 UStG exemptions, most of which carry no deduction. In force and not time-limited on its face. Germany has no parking, super-reduced or intermediate rate; the SS 24… | |||
Withholding tax rates
0–31.65% across 5 withholding taxes — no single rate · in force from 2009-01-01 · Official source: Einkommensteuergesetz (EStG), consolidated at gesetze-im-internet.de… · last verified 10 Aug 2026
Rates by payment type
| key | label | rate | applies to | effective from | Source |
|---|---|---|---|---|---|
| dividends | Kapitalertragsteuer on dividends (25% + 5.5% solidarity surcharge) | 26.375 | dividends and other profit distributions (§20 Abs 1 Nr 1 EStG) paid by companies resident in Germany, including to non-resident shareholders; domestic income for non-residents under §49 Abs 1 Nr 5 lit a EStG | 2009-01-01 | §43a Abs 1 Nr 1 EStG: 'in den Fällen… |
| The 25% flat rate has applied since 1 January 2009 (Abgeltungsteuer). Non-resident CORPORATE shareholders can reclaim two-fifths of the withheld tax on application (§44a Abs 9 EStG), bringing the effective burden to 15.825%; that is a refund mechanism, not the statutory… | |||||
| interest | Interest to non-residents - generally no withholding tax | 0 | ordinary loan, bond and bank-deposit interest paid to non-residents | — | §49 Abs 1 Nr 5 EStG (a contrario)… |
| The 0% is a scope rule, not an exemption certificate: for non-residents German withholding presupposes domestic income under §49 EStG, and plain-vanilla interest is simply outside §49 Abs 1 Nr 5. Where an exception applies (convertible bonds, profit-participating… | |||||
| royalties | Steuerabzug nach §50a on royalties (15% + 5.5% solidarity surcharge) | 15.825 | payments to non-residents for the transfer of the use, or the right to use, rights - copyrights, industrial property rights, know-how ('Vergütungen für die Überlassung der Nutzung oder des Rechts auf Nutzung von Rechten, insbesondere von Urheberrechten', §50a Abs 1 Nr 3 EStG) | 2009-01-01 | §50a Abs 2 EStG: 'Der Steuerabzug… |
| Withheld by the German payer and remitted to the BZSt. 15% on gross since 1 January 2009 (Jahressteuergesetz 2009; previously 20%). EU/EEA creditors may elect net taxation under §50a Abs 3 EStG: 30% of net income for natural persons, 15% for corporations ('wenn Gläubiger der… | |||||
| artists-sportspersons-entertainers | Steuerabzug nach §50a on performances (15% + 5.5% solidarity surcharge) | 15.825 | income of non-residents from artistic, sporting, acrobatic, entertainment or similar performances exercised in Germany ('durch im Inland ausgeübte künstlerische, sportliche, artistische, unterhaltende oder ähnliche Darbietungen', §50a Abs 1 Nr 1 EStG) and from the domestic exploitation of such performances (Nr 2) | 2009-01-01 | §50a Abs 1 Nr 1-2 and Abs 2 EStG: 'Der… |
| A de-minimis rule in §50a Abs 2 EStG waives withholding for performances where the receipts per performance do not exceed EUR 250. EU/EEA performers may elect net taxation under §50a Abs 3 (30% of net for natural persons, 15% for corporations, plus surcharge). | |||||
| supervisory-board | Steuerabzug nach §50a on supervisory board remuneration (30% + 5.5% solidarity surcharge) | 31.65 | remuneration granted to non-resident members of the supervisory or administrative board of a German company for supervising the management (§50a Abs 1 Nr 4 EStG) | — | §50a Abs 2 EStG: 'in den Fällen des… |
| Aufsichtsratsteuer. Withheld by the paying company and remitted to the BZSt. Treaty relief, where available, usually falls under the directors-fees article, which commonly preserves German taxing rights. | |||||
Personal Income Tax (Einkommensteuer)
0–45% across 5 bands · in force from 2026-01-01 · Official source: Einkommensteuergesetz (EStG) Section 32a(1), version expressly applicable 'ab… · last verified 20 Jul 2026
| min | max | rate |
|---|---|---|
| 0 | 12348 | 0 |
| 12349 | 17799 | 14 |
| 17800 | 69878 | 24 |
| 69879 | 277825 | 42 |
| 277826 | — | 45 |
Statutory social-insurance contributions (Sozialversicherungsbeiträge)
0–18.6% across 6 contribution branches · in force from 2026-01-01 · Official source: SGB VI § 341 Abs. 2 and § 168 Abs. 1 Nr. 1 (pension); SGB III § 341 Abs. 2 and… · last verified 8 Aug 2026
| key | label | rate total | rate employee | rate employer | unit | base | currency |
|---|---|---|---|---|---|---|---|
| rentenversicherung | Rentenversicherung (statutory pension insurance), allgemeine RV | 18.6 | 9.3 | 9.3 | percent | Bruttoarbeitsentgelt up to the Beitragsbemessungsgrenze | EUR |
| arbeitslosenversicherung | Arbeitslosenversicherung (unemployment insurance) | 2.6 | 1.3 | 1.3 | percent | Bruttoarbeitsentgelt up to the Beitragsbemessungsgrenze (same ceiling as the pension branch) | EUR |
| krankenversicherung | Gesetzliche Krankenversicherung (statutory health insurance) — allgemeiner Beitragssatz only | 14.6 | 7.3 | 7.3 | percent | Bruttoarbeitsentgelt up to the Beitragsbemessungsgrenze | EUR |
| This is ONLY the statutory general rate. Every Krankenkasse levies its own additional Zusatzbeitrag on top (also split half/half) — see the separate entry. | |||||||
| kassenindividueller_zusatzbeitrag | Krankenkassen-Zusatzbeitrag (fund-specific health supplement) — NOT a single national rate | — | — | — | percent | Bruttoarbeitsentgelt up to the health-insurance Beitragsbemessungsgrenze | EUR |
| REFUSED AS A SCALAR ON PURPOSE. There is no national Zusatzbeitrag: each of the ~95 statutory funds sets its own, ranging roughly 1.5–4.4 percentage points in 2026. A payroll figure requires the EMPLOYEE'S OWN fund. The 2026 average of 2.9% is published here for the purposes the… | |||||||
| pflegeversicherung | Soziale Pflegeversicherung (long-term care insurance), childless surcharge and child reductions apart | 3.6 | 1.8 | 1.8 | percent | Bruttoarbeitsentgelt up to the health-insurance Beitragsbemessungsgrenze | EUR |
| unfallversicherung | Gesetzliche Unfallversicherung (statutory accident insurance) — EMPLOYER ONLY | — | 0 | — | percent | Payroll, per the risk tariff (Gefahrtarif) of the employer's Berufsgenossenschaft | EUR |
| No employee deduction at all, and no single national rate: each trade association sets risk-class rates for its industry. Listed so the branch is not silently missing from a 'German social contributions' answer, with its value refused rather than invented. | |||||||
By subdivision
| Code | Name | Value | Source | Last verified |
|---|---|---|---|---|
| DE-SN | Sachsen (Saxony) | 1 additional day | § 58 Abs. 3 SGB XI | last verified 8 Aug 2026 |
Late-payment interest (EU Late Payment Directive)
10.4 percent · in force from 2026-07-01 · Official source: Derived from the ECB main refinancing rate (this API's… · last verified 27 Oct 2026 derived
Resolved rates
| key | label | spread | value | article | Source |
|---|---|---|---|---|---|
| directive | EU Late Payment Directive statutory rate (reference + 8pp) | 8 | 10.4 | Directive 2011/7/EU, art. 2(6)-(7) | Directive 2011/7/EU on combating late… |
VAT registration threshold (Kleinunternehmerregelung)
25000 EUR · in force from 2025-01-01 · Official source: Umsatzsteuergesetz section 19(1), official consolidated text at… · last verified 31 Jul 2026
Thresholds
| key | label | value | basis | effective from |
|---|---|---|---|---|
| prior-year | Preceding calendar year (Vorjahr) | 25000 | total turnover in the preceding calendar year must not have exceeded this | 2025-01-01 |
| current-year | Current calendar year (laufendes Kalenderjahr) | 100000 | turnover in the current calendar year must not exceed this; the exemption ends when it is crossed | 2025-01-01 |
Tax filing deadlines
10 deadline rules · in force from — · Official source: 10 rules, each cited to its own official source; series-level citation is the… · last verified 28 Oct 2026
| key | tax | obligation | label | frequency | applies to | confidence | last confirmed | Source |
|---|---|---|---|---|---|---|---|---|
| vat-return-monthly | vat | return_and_payment | Umsatzsteuer-Voranmeldung und Vorauszahlung — monatlich | monthly | Unternehmer mit monatlichem Voranmeldungszeitraum. | primary | 2026-10-28 | Umsatzsteuer-Voranmeldungen |
| Return (electronic, authenticated) and payment share the date: NRW 'ist am zehnten Tag nach Ablauf des Voranmeldungszeitraums ohne weitere Zahlungsaufforderung sofort fällig'. Monthly vs quarterly is set by prior-year VAT under § 18 Abs. 2 UStG (thresholds not re-verified here)… | ||||||||
| vat-return-quarterly | vat | return_and_payment | Umsatzsteuer-Voranmeldung und Vorauszahlung — vierteljährlich | quarterly | Unternehmer mit vierteljährlichem Voranmeldungszeitraum. | primary | 2026-10-28 | Umsatzsteuer-Voranmeldungen |
| Due 10 April, 10 July, 10 October, 10 January; payment due the same day. Germany's public holidays are partly set by each Land; per Brandenburg's administrative guidance (bravors.brandenburg.de) the holiday law at the seat of the tax office governs filings and at the Finanzkasse… | ||||||||
| vat-return-monthly-dfv | vat | return_and_payment | Umsatzsteuer-Voranmeldung und Vorauszahlung — monatlich mit Dauerfristverlängerung | monthly | Unternehmer mit monatlichem Voranmeldungszeitraum, denen auf Antrag eine Dauerfristverlängerung gewährt wurde (Sondervorauszahlung erforderlich). | primary | 2026-10-28 | Welche Abgabefristen gelten für… |
| Only on application. Monthly filers must pay a Sondervorauszahlung (1/11 of prior-year advance payments) to obtain it; its own deadline is not modelled. Germany's public holidays are partly set by each Land; per Brandenburg's administrative guidance (bravors.brandenburg.de) the… | ||||||||
| vat-return-quarterly-dfv | vat | return_and_payment | Umsatzsteuer-Voranmeldung und Vorauszahlung — vierteljährlich mit Dauerfristverlängerung | quarterly | Unternehmer mit vierteljährlichem Voranmeldungszeitraum und gewährter Dauerfristverlängerung. | primary | 2026-10-28 | Welche Abgabefristen gelten für… |
| Due 10 May, 10 August, 10 November, 10 February. Finanzamt BW: quarterly filers receive the extension without a Sondervorauszahlung. Germany's public holidays are partly set by each Land; per Brandenburg's administrative guidance (bravors.brandenburg.de) the holiday law at the… | ||||||||
| paye-lohnsteuer-monthly | paye | return_and_payment | Lohnsteuer-Anmeldung und Abführung — monatlich | monthly | Arbeitgeber mit 'Vorjahressteuer über 5.000 Euro'. | primary | 2026-10-28 | Lohnsteuer für Arbeitgebende |
| Return and payment same date: NRW 'die angemeldete Lohnsteuer ohne weitere Zahlungsaufforderung zum genannten Fälligkeitszeitpunkt zu entrichten ist'. No Dauerfristverlängerung for wage tax. Germany's public holidays are partly set by each Land; per Brandenburg's administrative… | ||||||||
| paye-lohnsteuer-quarterly | paye | return_and_payment | Lohnsteuer-Anmeldung und Abführung — vierteljährlich | quarterly | Arbeitgeber mit 'Vorjahressteuer über 1.080 Euro, aber nicht mehr als 5.000 Euro'. | primary | 2026-10-28 | Lohnsteuer für Arbeitgebende |
| Return and payment same date. Germany's public holidays are partly set by each Land; per Brandenburg's administrative guidance (bravors.brandenburg.de) the holiday law at the seat of the tax office governs filings and at the Finanzkasse governs payments, so a… | ||||||||
| paye-lohnsteuer-annual | paye | return_and_payment | Lohnsteuer-Anmeldung und Abführung — jährlich | annual | Arbeitgeber mit 'Vorjahressteuer nicht mehr als 1.080 Euro'. | primary | 2026-10-28 | Lohnsteuer für Arbeitgebende |
| Return and payment same date. Germany's public holidays are partly set by each Land; per Brandenburg's administrative guidance (bravors.brandenburg.de) the holiday law at the seat of the tax office governs filings and at the Finanzkasse governs payments, so a… | ||||||||
| cit-return-unadvised | cit | return | Körperschaftsteuererklärung — ohne steuerliche Beratung | annual | Körperschaften, deren Erklärung nicht von einem Steuerberater erstellt wird. | primary | 2026-10-28 | Welche Fristen muss ich bei der… |
| Deadline is tied to the calendar year (Veranlagungszeitraum), not the company's own fiscal year: a fiscal year ending in year N is assessed for year N, so the return is due 31 July of N+1. Corona-era extensions applied to 2019–2024 only (NRW: for 2025 due 31 July 2026)… | ||||||||
| cit-return-advised | cit | return | Körperschaftsteuererklärung — steuerlich beraten | annual | Steuerpflichtige, deren Erklärung von einem Steuerberater erstellt wird. | primary | 2026-10-28 | Abgabepflichten und -fristen |
| The NRW page states this for annual tax returns generally (example: income tax); § 149 Abs. 3 AO extends it to corporation tax returns, but the page does not name KSt explicitly. NRW: for 2025 the advised deadline is 1 March 2027 (28 Feb 2027 is a Sunday). The tax office may… | ||||||||
| cit-advance-payments | cit | provisional_payment | Körperschaftsteuer-Vorauszahlungen | quarterly | Körperschaften, für die Vorauszahlungen durch Vorauszahlungsbescheid festgesetzt sind. | primary | 2026-10-28 | Welche Fristen muss ich bei der… |
| Amounts are set by the Vorauszahlungsbescheid (Finanzamt BW: per date a quarter of last year's assessed tax). The dates are calendar dates regardless of the company's fiscal year. Germany's public holidays are partly set by each Land; per Brandenburg's administrative guidance… | ||||||||
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Compare each figure with the other European countries: Policy interest rate · VAT rate · Minimum wage · Public holidays · Inflation rate (CPI) · Corporate tax rate · Withholding tax rates · Income tax rates · Social contributions · ECB main refinancing rate · Late-payment interest rate · Statutory interest rate · VAT registration threshold · Tax filing deadlines
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Every value above names the official instrument it came from and the date it takes effect, and we record when we last checked it. Where a value could not be verified against its own statute we do not publish an estimate — the series is simply absent. Where a question falls outside what we hold, the API refuses and explains, free of charge, rather than returning a number that looks right.