German VAT at 19% on a net price
Multiply the netto price by 0.19 for the tax, or by 1.19 for the brutto. 250 netto becomes 297.50 brutto, of which 47.50 is VAT. Germany's standard rate has been 19% since 1 January 2007, when it rose from 16%, and it applies to everything not named in the reduced list. Coming back the other way is a division by 1.19 rather than a 19% subtraction, because the tax was charged on the smaller number.
The same amount in each German band
| Standard | 19.00% | 19/119 | €250.00 | €47.50 | €297.50 |
| Reduced | 7.00% | 7/107 | €250.00 | €17.50 | €267.50 |
| Solar installations | 0.00% | 0 | €250.00 | €0.00 | €250.00 |
An estimate, not legal advice. Rules vary by jurisdiction and change over time. Check the current position with a qualified professional before relying on it.
250 netto at 19% is 297.50 brutto. Getting back to 250 from 297.50 is a division by 1.19, not a 19% subtraction.
19/119 does not reduce, so there is no tidy fraction for the German standard rate the way 1/6 works at 20%.
The rate rose from 16% to 19% on 1 January 2007 and was temporarily 16% again between July and December 2020.
How it works
The formula
Adding VAT to a netto price:
vat = round(netto x rate / 100)
brutto = netto + vat
Removing VAT from a brutto price:
vat = round(brutto x rate / (100 + rate))
netto = brutto - vat
German bands and their VAT fractions:
standard 19% 19/119 does not reduce
reduced 7% 7/107 does not reduce
solar 0% no tax
round = to the nearest cent, half up. There is no
round-down option, because German invoicing
grants no equivalent of the British concession.
Only the VAT is rounded. The third figure is derived from
the other two, so netto + vat = brutto to the cent, always.
What it assumes
- The three bands are the rates in force under section 12 of the Umsatzsteuergesetz. Which band a supply falls in is a published list in the annex to that Act, not a judgement about whether something is essential, so this tool applies a rate rather than classifying goods.
- Rounding is half up to the cent, always, and there is no option. German invoicing gives no equivalent of the British concession that lets an invoice trader round the tax down, so offering the choice would be inventing a rule.
- The 7% rate on restaurant and catering services from January 2026 is a reclassification rather than a new rate — the supply moved into the existing reduced band. Beverages were deliberately left out of it, so a single bill can carry two rates.
- Historic rates are not held here. The standard rate was 16% until 1 January 2007 and 16% again temporarily between July and December 2020, and both go in the "Another rate" field, which starts on 16.
- Figures are in euros because German VAT is denominated in euros. Nothing is converted and no exchange rate is applied anywhere.
Common questions
Why does taking 19% off the brutto not give me the netto back?
Because the tax was charged on the smaller number. 19% of 250 is 47.50, but 19% of 297.50 is 56.525, so subtracting that overshoots and leaves 240.98 instead of 250. The gap is exactly the rate squared — 3.61% of the netto — and it widens as the rate rises. Divide by 1.19 rather than subtracting, or take 19/119 of the brutto as the tax.
Does the 19% apply to delivery charges too?
Generally yes, at whatever rate the goods themselves carry. Shipping billed alongside a supply is treated as ancillary to it rather than as a separate service, so it follows the main supply into the same band — 19% with standard-rated goods, 7% with reduced-rated ones. A consignment mixing both bands has to apportion the carriage between them rather than picking one.
Sources
Method written and checked by Tessalor on Jul 31, 2026.
The full method, worked example and every assumption behind this figure are on German VAT Calculator.