German Capital Gains Tax Calculator (Abgeltungsteuer)
Simplified German Abgeltungsteuer model for positive investment income using the entered saver allowance, solidarity surcharge and optional church-tax interaction.
Available
Inputs
Enter values
Live
€
Total capital income (interest, dividends, capital gains) in the year.
€
EUR 1,000/person, EUR 2,000/couple
Load example
For illustration only – your own calculation is what counts.
Explanation
How German Capital Gains Tax Calculator (Abgeltungsteuer) works
The model includes the entered saver allowance, capital income tax, solidarity surcharge and optional church-tax interaction.
Capital gains tax (without church tax)KESt = tax base × 25 %
The tax base is capital income minus the saver's allowance.
Capital gains tax (with church tax)KESt = tax base × 25 % / (1 + KiStSatz × 0,25)
The church tax interaction reduces the effective capital gains tax rate because church tax is treated as a special expense.
Knowledge
Church tax interaction
Church tax reduces the tax base of the capital gains tax. This lowers the effective capital gains tax rate.
For church tax-liable investors, a special rule applies: Church tax reduces income tax as a special expense. For the capital gains tax, this effect is directly factored into the tax rate (Section 32d Para. 1 Sentence 3 EStG).
Reduced capital gains tax rateCapital gains tax rate = 25 % / (1 + Church tax rate × 0,25)
Church tax rate is 0.08 in Bavaria/Baden-Wuerttemberg and 0.09 in all other federal states.
Other federal states (9%): Capital gains tax rate = 25% / 1.0225 = approx. 24.45%.
The solidarity surcharge (5.5%) is calculated on the reduced capital gains tax amount.
Church tax itself is also calculated on the reduced capital gains tax amount.
Overall, the total tax rate is approx. 27.82% (8% church tax) or approx. 27.99% (9% church tax) on the tax base.
Knowledge
Saver's allowance
The saver's allowance makes capital income up to a certain amount tax-free.
The saver's allowance (formerly: saver's tax-free amount plus expense flat rate) is the annual allowance for income from capital assets. Since 2023 it is EUR 1,000 per person and EUR 2,000 for jointly assessed couples.
EUR 1,000 per person (since 2023, previously EUR 801).
EUR 2,000 for jointly assessed couples.
Applies to all capital income combined: interest, dividends, capital gains.
An exemption order at the bank ensures the allowance is directly applied.
Can be distributed across multiple banks, as long as the total does not exceed the allowance.
Practice
Practical examples
For illustration only – your own calculation is what counts.
Capital income without church tax
EUR 5,000 capital income with the standard saver's allowance of EUR 1,000, without church tax.
Result: Taxable portion: EUR 4,000. Capital gains tax: EUR 1,000. Solidarity surcharge: EUR 55. Total tax: EUR 1,055. Net income: EUR 3,945.
With church tax Bavaria (8%)
EUR 8,000 capital income, saver's allowance EUR 1,000, church tax Bavaria (8%).
Result: Due to the church tax interaction, the capital gains tax rate drops to approx. 24.51%. Total tax is approx. EUR 1,947 (capital gains tax + solidarity surcharge + church tax).
With church tax NRW (9%)
EUR 10,000 capital income, saver's allowance EUR 2,000 (couple), church tax 9%.
Result: Taxable portion: EUR 8,000. Due to the interaction, the effective capital gains tax rate is approx. 24.45%. Total tax approx. EUR 2,240 (capital gains tax + solidarity surcharge + church tax).
Income below saver's allowance
EUR 800 capital income with the standard saver's allowance of EUR 1,000.
Result: Capital income is below the saver's allowance. No tax is due. Net income: EUR 800.
Notes
Common mistakes
Not utilizing the saver's allowance
Many savers forget to set up an exemption order or distribute it incorrectly across their banks. Without an exemption order, tax is withheld immediately — the money is only returned after filing the tax return.
Set up exemption orders at all banks and optimally distribute the saver's allowance across accounts.
Not considering the church tax interaction
With church tax liability, the capital gains tax rate drops from 25% to approx. 24.5% due to the interaction. The total tax rate still rises to approx. 27.8-28%. Simply adding 25% + solidarity surcharge + church tax slightly overestimates the burden.
Use the reduced capital gains tax rate (25% / (1 + church tax rate x 0.25)) for correct calculation.
Not requesting the lower-rate assessment
Those with taxable income below approx. EUR 17,000 (single) benefit from the lower-rate assessment. The personal tax rate is then more favorable than 25%. This must be actively requested in the tax return.
Complete Annex KAP in the tax return and request the lower-rate assessment.
Not considering partial exemption for funds
For equity funds (30% partial exemption) and mixed funds (15%), only a reduced portion of income is taxable. Forgetting the partial exemption overestimates the actual tax burden for funds.
Check fund type and apply the statutory partial exemption (30% equity, 15% mixed, 60% real estate).
FAQ
Frequently asked questions
What is the capital gains tax?
The capital gains tax (Abgeltungssteuer) is a flat-rate tax of 25% on investment income in Germany. It applies to interest, dividends, and capital gains. Together with the solidarity surcharge (5.5% on the tax), the total rate is 26.375% (without church tax).
What is the saver's allowance?
The saver's allowance is an annual tax-free amount for capital income. It is EUR 1,000 per person and EUR 2,000 for jointly assessed couples (since 2023). Capital income up to this amount remains tax-free. An exemption order at the bank ensures the allowance is automatically applied.
How does church tax affect the capital gains tax?
For church tax-liable investors, a special rule applies: The capital gains tax rate is reduced through the so-called interaction. The rate drops from 25% to 25% / (1 + church tax rate x 0.25). At 9% church tax, the capital gains tax rate is approx. 24.45%; at 8%, approx. 24.51%. Church tax itself is calculated as a percentage of the (reduced) capital gains tax.
What is the solidarity surcharge on capital income?
The solidarity surcharge is 5.5% on the capital gains tax. For capital income, it applies regardless of income level since the income tax exemption threshold does not apply here. It is automatically withheld by the bank.
What is the lower-rate assessment?
With the lower-rate assessment, the tax office checks whether taxing capital income at the personal income tax rate would be more favorable than the flat-rate capital gains tax. This is worthwhile when the personal marginal tax rate is below 25%. The lower-rate assessment must be requested in the tax return.
Does the result equal the tax assessment?
The result is not a tax assessment; personal rate, loss offsetting, withholding tax and partial exemptions are excluded.
What is an exemption order?
With an exemption order, you instruct your bank to pay out capital income tax-free up to the saver's allowance. Without an exemption order, the bank withholds tax immediately — you only get the money back via your tax return. The order can be split across multiple banks.
Does the calculator include losses or foreign withholding tax?
Losses, loss carryforwards and foreign withholding tax are not calculated.
Limits
Limitations
No lower-rate assessment modeled: The calculator does not check whether the personal income tax rate would be more favorable than 25%. This affects low earners and retirees with low income.
No loss offsetting possible: The calculator computes tax on positive income. Offsetting against losses from other capital investments is not modeled.
No partial exemption for investment funds: Partial exemptions for equity, mixed, and real estate funds per InvStG are not considered.
No substitute for tax advice: The result is a simplified model calculation. Individual tax situations may yield different results.
Sources
Sources and references
§ 32d EStG — Gesonderter Steuertarif für Einkünfte aus KapitalvermögenBundesministerium der Justiz
Central legal basis for the capital gains tax: flat-rate tax of 25% on capital income.
View sourceRetrieved: 07/30/2026 · Verified on: 07/30/2026 · Primary source
§ 20 EStG — Einkünfte aus KapitalvermögenBundesministerium der Justiz
Definition of taxable capital income: interest, dividends, capital gains, and other income.
View sourceRetrieved: 07/30/2026 · Verified on: 07/30/2026 · Primary source
Solidaritätszuschlaggesetz (SolZG)Bundesministerium der Justiz
Legal basis for the solidarity surcharge of 5.5% on capital gains tax.
View sourceRetrieved: 07/30/2026 · Verified on: 07/30/2026 · Primary source
§ 20 Absatz 9 EStG — Sparer-PauschbetragBundesministerium der Justiz
Section 20(9) EStG governs the saver allowance.
View sourceRetrieved: 07/30/2026 · Verified on: 07/30/2026 · Primary source
§ 51a EStG — Kirchensteuer als ZuschlagsteuerBundesministerium der Justiz
Section 51a EStG governs church-tax withholding on investment income.
View sourceRetrieved: 07/30/2026 · Verified on: 07/30/2026 · Primary source
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