Skip to content
∑Summatio

Capital Gains Tax Calculator

Calculate the German flat tax on your investment income including solidarity surcharge and church tax. With saver's allowance and detailed tax breakdown.

$
$

Total Tax

$1,055.00

Net Income

$3,945.00

Capital Gains Tax (25%)
$1,000.00
Solidarity Surcharge (5.5%)
$55.00
Church Tax
$0.00
= Total Tax
$1,055.00

Related Calculators

Tax Dashboard

All tax burdens on your investment income at a glance.

Learn more

What Is the German Capital Gains Tax?

The Abgeltungsteuer was introduced in Germany in 2009 and taxes private investment income at a flat rate of 25 percent. This includes interest from savings, dividends from stocks and ETFs, and realized capital gains from selling securities. The tax is withheld directly by the custodian bank and remitted to the tax office, so in most cases no additional reporting in the tax return is required.

Saver's Allowance and Exemption Order

Every taxpayer is entitled to an annual saver's allowance of 1,000 euros (2,000 euros for married couples). Only investment income above this threshold is taxed. For the bank to apply the allowance, an exemption order must be submitted. This order can be split across multiple banks but must not exceed the total allowance in aggregate.

Solidarity Surcharge and Church Tax

A solidarity surcharge of 5.5 percent is levied on the capital gains tax. Unlike employment income, there is no exemption threshold. Church members additionally pay 8 or 9 percent church tax on the capital gains tax. In return, the church tax slightly reduces the assessment base for the flat tax. In total, the tax burden ranges from 26.375 percent (without church tax) to approximately 28 percent (with church tax).

Optimization Strategies

The most important lever is the exemption order. Without it, taxes apply from the first euro of income, and the allowance must be reclaimed through a tax return. Losses from securities transactions can be offset against gains, reducing the tax burden. Taxpayers whose personal marginal tax rate is below 25 percent can benefit from the more favorable taxation check via their tax return.

Frequently Asked Questions

The Abgeltungsteuer is a flat 25 percent tax on investment income such as interest, dividends, and realized capital gains. It is withheld directly by the bank and remitted to the tax authorities, settling the tax obligation in most cases without requiring a separate tax filing.
Since 2023, the saver's allowance is 1,000 euros per person (2,000 euros for couples filing jointly). Investment income up to this threshold is tax-free. To use the allowance, you must submit an exemption order (Freistellungsauftrag) to your bank.
Church members pay an additional 8 or 9 percent church tax on the capital gains tax, depending on the federal state. In return, the capital gains tax base is slightly reduced. The net effect is a slightly higher overall tax burden compared to taxpayers without church membership.
Yes, a 5.5 percent solidarity surcharge is levied on the capital gains tax. Unlike employment income, where the surcharge was abolished for most taxpayers in 2021, it continues to apply in full to investment income. It is automatically withheld by the bank.

All calculations are for general informational purposes only. Not financial, tax, or legal advice. No guarantee of accuracy. Use at your own risk. Full disclaimer