See what's really left after tax and insurance as a freelancer (Freiberufler) in Germany. Income tax, solidarity surcharge, and the full health + care contributions you pay with no employer to split them.
Assumes a Freiberufler on voluntary public health insurance — no trade tax, no employer to split contributions.
€2.764 per month after tax and insurance.
Net take-home
€2.764/mo
Income tax (Einkommensteuer)
§32a 2025 tariff
Solidarity surcharge (Soli)
below threshold
Health insurance (GKV)
17.1% to the ceiling
Care insurance (Pflege)
3.6%
Effective rate
44.7%
of profit to tax + insurance
Net monthly
€2.764
take-home each month
Simplified 2025 estimate. Income tax is computed on profit (insurance contributions are actually deductible, so real tax is a little lower); excludes church tax, VAT, and pension. Confirm with a Steuerberater.
As an employee in Germany, your employer pays roughly half of your health, care, and pension contributions. As a freelancer you pay them all yourself — so the same gross figure leaves you with noticeably less. This calculator shows what's actually left after income tax, the solidarity surcharge, and the full public health and care insurance you carry alone, so you can price your work and plan your cash flow realistically.
Germany's income tax (Einkommensteuer) rises smoothly through a piecewise formula (§32a EStG). The first €12,096 is tax-free in 2025; above that the marginal rate climbs from 14% to 42% by about €68,500, with a 45% top rate over €277,825. Because it's progressive, your average rate is always well below your marginal rate — crossing into the 42% zone doesn't mean 42% of everything.
On voluntary public insurance (GKV), you pay about 14.6% plus your fund's supplement (~2.5% on average) for health, and 3.6% for long-term care — 4.2% if you're childless. These apply to your income up to a ceiling of €66,150 (2025), with a minimum floor even for low earners. Together they're often a larger bite than income tax at middle incomes, which is exactly what catches new freelancers off guard.
Net = Profit − Income tax (§32a) − Soli − Health (≈17.1%) − Care (3.6%/4.2%), insurance capped at €66,150
Income tax is computed on your annual profit using the 2025 §32a tariff. The solidarity surcharge is 5.5% of income tax but only above a Freigrenze (most freelancers pay none). Health and care contributions are charged on your profit up to the €66,150 ceiling. This is a simplified estimate: income tax is taken on profit before deducting insurance (which is actually deductible, so real tax is a little lower), and it excludes church tax, VAT, and pension.
A Freiberufler with €60,000 profit pays about €14,415 income tax, no soli, €10,260 health (17.1%), and €2,160 care (3.6%) — leaving roughly €33,165 net, about €2,764 a month. Childless raises care to 4.2%.
Set aside 35–45% of your profit for tax and insurance — at middle incomes that's roughly where it lands, and it stops nasty surprises at tax time.
Insurance contributions stop growing above €66,150 of profit, so your effective rate actually falls slightly as you earn well beyond the ceiling.
Insurance contributions are deductible as Sonderausgaben, so your real income tax is a bit lower than this estimate shows — treat the figure as conservative.
Freiberufler (liberal professions) pay no trade tax (Gewerbesteuer); if your work counts as a Gewerbe, budget for it separately.
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