A tool for calculating net income from gross earnings in Germany, accounting for all relevant social contributions and tax deductions. Currently only for freelancers and self-employed professionals (selbständig), with planned expansion to include employed individuals.
Project Background
This tool was developed to address limitations in existing German tax calculators, which often include paywalls, advertisements, or lack comprehensive features for self-employed individuals. bruttonetto.tools aims to provide a transparent, accessible solution that accurately represents the complexities of the German tax system for freelancers and business owners.💻 Live Demo: bruttonetto.tools
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👆 Mandatory Contributions
- Health Insurance (Krankenversicherung)
- Long-term Care Insurance (Pflegeversicherung)
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🙌 Optional Contributions
- Pension Insurance (Rentenversicherung) with an option to apply reduced rates for new founders
- Unemployment Insurance (Arbeitslosenversicherung)
- Accident Insurance (Unfallversicherung)
- Artists' Social Security Fund (Künstlersozialkasse)
- Solidarity Surcharge (Solidaritätszuschlag)
- Church Tax (Kirchensteuer)
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🧠 Smart Contribution Limits
- Minimum and maximum monthly contributions
- Contribution assessment ceilings
- Automated calculations based on income
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📈 Monthly Deductions
- Office space costs with area-based calculation (Büro/Arbeitszimmer)
- Health insurance (Krankenversicherung)
- Internet expenses
- Custom monthly expenses
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💸 One-time Expenses
- Custom one-time expenses (Training costs/Professional literature/...)
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🕔 Depreciation Management
- Linear depreciation (equal amounts per year)
- Degressive depreciation (higher amounts in earlier years with linear depreciation fallback when beneficial)
- Customizable useful life for assets
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🔄 VAT Status Management
- Toggle VAT obligation status (Umsatzsteuerpflichtig)
- Automatic VAT rate application (19%)
- Small business exemption support (Kleinunternehmerregelung §19 UStG)
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💰 Input Tax Deduction
- Input tax (Vorsteuer) calculation for eligible expenses
- Per-expense VAT eligibility toggles
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📝 VAT Position Tracking
- Automatic calculation of monthly and yearly VAT position
- VAT refund estimation
- Payment amount calculation if VAT is due
- Calculate office deduction percentage based on area ratio
- Visual indicator
- Tax audit warnings (e.g. too big office area)
- Up-to-date German progressive income tax formulas (2025)
- Spouse splitting advantages ("Ehegattensplitting")
- Taxable income determination after deductions
- Interactive gross-to-net income breakdown
- Percentage visualization of taxes and social contributions
- Detailed monthly and yearly summaries
- Detailed PDF export functionality
- Dark and light mode support
- Automatic system preference detection
- Persistent theme selection via localStorage
- Optimized color schemes for better readability
- 🇩🇪 German (Default), 🇬🇧 English, 🇷🇺 Russian, 🇺🇦 Ukrainian
- Automatic language detection
- Input your monthly gross income and marital status
- Configure your social contributions
- Configure your deductions (monthly, one-time, depreciation)
- Review your detailed net income calculation
- Export results as PDF if needed
This calculator is provided for informational purposes only and does not substitute professional tax advice. All calculations are approximations based on publicly available tax formulas. Always consult with a tax professional for binding tax information.
Contributions are welcome! Feel free to open issues or submit pull requests to help improve the project.
© 2025 bruttonetto.tools - Free and open tax calculation for Germany