What is the Abgeltungsteuer?

It is the flat 25 percent withholding tax on capital income from shares, funds, and interest in Germany. On top sits the 5.5 percent Solidaritätszuschlag (calculated on the tax, not the gain) and, if you are a church member, church tax of 8 or 9 percent of the tax. The combined rate is roughly 26.4 to 27.99 percent.

What is the Sparer-Pauschbetrag?

It is the annual saver's allowance for investment income, 1,000 EUR per person (2,000 EUR for jointly assessed couples) since 2023. Capital gains, dividends, and interest within this allowance are tax-free if you file a Freistellungsauftrag with your bank.

How is property capital gain taxed in Germany?

Property sold within the 10-year speculation period (Spekulationsfrist) is taxed at your personal income-tax rate as Spekulationsgewinn. Sold after 10 years it is tax-free. A property you used as your own home in the year of sale and the two preceding years is also exempt.

Does the Solidaritätszuschlag still apply to investments?

Yes. While the Soli was largely abolished for ordinary income, it still applies in full to Abgeltungsteuer on capital income. It is 5.5 percent of the capital-gains tax amount, which is why the effective rate on shares is about 26.375 percent before church tax.

No. It is a simplified estimate. It does not handle loss offsets across pots, the Vorabpauschale on funds, the Teilfreistellung for equity funds, or the Günstigerprüfung for low earners. Confirm with a Steuerberater for your actual return.

Germany Capital Gains Tax Calculator

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Germany taxes capital gains in two very different ways. Gains on shares and funds face a flat Abgeltungsteuer, while gains on real property are ordinary income unless you held the property long enough. This calculator applies the right rule for each.

How it works

For shares and funds the gain above the Sparer-Pauschbetrag is taxed at a flat 25 percent, plus the Solidaritätszuschlag on the tax, plus optional church tax:

taxable gain = max(0, gain − Sparer-Pauschbetrag)
base tax     = taxable gain × 25%
soli         = base tax × 5.5%
church tax   = base tax × (8% or 9%)   [optional]
total        = base tax + soli + church tax

For real property, a sale within the 10-year speculation period is taxed at your personal income-tax rate. Sold after 10 years, or if it was your own home in the year of sale and the two prior years, the gain is tax-free.

Example

A 20,000 EUR gain on shares, single, no church tax. After the 1,000 EUR allowance, 19,000 EUR is taxable. Base tax is 4,750 EUR, the Soli adds 261.25 EUR, so the total is 5,011.25 EUR — an effective 25.06 percent of the original gain.

Notes

This is a simplified model. It ignores loss offsets, the Vorabpauschale and Teilfreistellung on funds, and the Günstigerprüfung. Treat the property result as income that stacks on your other income. Everything runs in your browser.