{
  "$comment": "Machine-readable companion to https://valem.run/calculators/germany/self-employed. Formula, inputs, outputs, engine-verified test vectors, cited sources and the re-runnable Valem ModelSpec behind the page.",
  "url": "https://valem.run/calculators/germany/self-employed",
  "dataUrl": "https://valem.run/calculators/germany/self-employed.json",
  "license": {
    "name": "CC BY 4.0",
    "url": "https://creativecommons.org/licenses/by/4.0/",
    "attribution": "Germany freiberufler model by Valem (https://valem.run/calculators/germany/self-employed), CC BY 4.0.",
    "note": "Covers the model — the expression of each rule and the arrangement of the catalog. The rates and thresholds themselves are law and are not licensed by anyone; the cited sources are where they come from."
  },
  "verificationUrl": "https://valem.run/calculators/germany/self-employed/verify",
  "country": "germany",
  "countryName": "Germany",
  "formula": "self-employed",
  "formulaName": "Freiberufler",
  "title": "Freiberufler — Germany Freelancer Tax",
  "answer": "Your income-tax-only net income as a German Freiberufler is revenue minus income tax on the amount above the 12,348 EUR basic allowance — with no trade tax at all, unlike a registered trade business.",
  "lang": "en",
  "currency": "EUR",
  "taxYear": "2026",
  "verification": {
    "claim": "shape-only",
    "statement": "The rates in this model are illustrative. Its 3 self-test cases confirm the engine reproduces the shape of the charge, but the schedule is not the official one, so the amount will not match a real bill. The cited sources name the document that would replace it.",
    "selfTestCases": 3,
    "ratesAreIllustrative": true,
    "sourcesCheckedOn": "2026-08-22"
  },
  "sources": [
    {
      "label": "§ 18 EStG — Einkünfte aus selbständiger Arbeit (Katalogberufe)",
      "url": "https://www.gesetze-im-internet.de/estg/__18.html",
      "checked": "2026-08-22"
    },
    {
      "label": "Norman Finance — Taxes for Freelancers Germany 2026 Guide",
      "url": "https://norman.finance/de/en/blog/taxes-freelancers-germany",
      "checked": "2026-08-22"
    },
    {
      "label": "Jobbers — The Complete German Freelancer Tax Calculator & Guide 2026",
      "url": "https://www.jobbers.io/the-complete-german-freelancer-tax-calculator-guide-2025/",
      "checked": "2026-08-22"
    }
  ],
  "terminalOutput": "netIncome",
  "inputs": [
    {
      "name": "annualRevenue",
      "type": "number",
      "label": "Annual revenue (EUR)",
      "minimum": 0
    }
  ],
  "outputs": [
    {
      "name": "taxableProfit",
      "type": "number",
      "label": "Taxable profit (after allowance)",
      "format": "number",
      "formula": "$round($max([0, annualRevenue - $const.basicAllowance]), 2)"
    },
    {
      "name": "incomeTax",
      "type": "number",
      "label": "Income tax",
      "format": "number",
      "formula": "$round(taxableProfit * (taxableProfit <= $const.highRateThreshold ? $const.lowRate : $const.highRate), 2)"
    },
    {
      "name": "netIncome",
      "type": "number",
      "label": "Net income / year (before insurance)",
      "format": "number",
      "formula": "$round($max([0, annualRevenue - incomeTax]), 2)"
    }
  ],
  "testCases": [
    {
      "description": "70,000 EUR revenue, in the low illustrative tier",
      "given": {
        "annualRevenue": 70000
      },
      "expect": {
        "taxableProfit": 57652,
        "incomeTax": 14413,
        "netIncome": 55587
      }
    },
    {
      "description": "100,000 EUR revenue, in the high illustrative tier",
      "given": {
        "annualRevenue": 100000
      },
      "expect": {
        "taxableProfit": 87652,
        "incomeTax": 30678.2,
        "netIncome": 69321.8
      }
    },
    {
      "description": "10,000 EUR revenue, entirely under the basic allowance",
      "given": {
        "annualRevenue": 10000
      },
      "expect": {
        "taxableProfit": 0,
        "incomeTax": 0,
        "netIncome": 10000
      }
    }
  ],
  "spec": {
    "id": "self-employed-germany",
    "version": "1.0.0",
    "schema": {
      "type": "object",
      "properties": {
        "annualRevenue": {
          "type": "number",
          "minimum": 0
        },
        "taxableProfit": {
          "type": "number",
          "readOnly": true
        },
        "incomeTax": {
          "type": "number",
          "readOnly": true
        },
        "netIncome": {
          "type": "number",
          "readOnly": true
        }
      },
      "required": [
        "annualRevenue"
      ]
    },
    "constants": {
      "basicAllowance": 12348,
      "lowRate": 0.25,
      "highRate": 0.35,
      "highRateThreshold": 60000
    },
    "defaultValues": [
      {
        "path": "$",
        "expr": "{ \"annualRevenue\": 70000 }"
      }
    ],
    "derivations": [
      {
        "path": "$.taxableProfit",
        "expr": "$round($max([0, annualRevenue - $const.basicAllowance]), 2)"
      },
      {
        "path": "$.incomeTax",
        "expr": "$round(taxableProfit * (taxableProfit <= $const.highRateThreshold ? $const.lowRate : $const.highRate), 2)"
      },
      {
        "path": "$.netIncome",
        "expr": "$round($max([0, annualRevenue - incomeTax]), 2)"
      }
    ],
    "constraints": [],
    "viewDefinition": {
      "renderer": "builtin",
      "defaultView": "main",
      "views": [
        {
          "id": "main",
          "label": "Self-employed net income",
          "layout": "vertical",
          "components": [
            {
              "id": "illustrativeNotice",
              "type": "alert",
              "variant": "warning",
              "label": "Illustrative rates — not the official schedule",
              "text": "'This models income tax only, as a simplified two-tier rate rather than the real progressive §32a EStG tariff (14% rising smoothly to 45%). It also assumes no deductible business expenses, and does not include mandatory health and pension insurance — a Freiberufler arranges these privately or through the Kunstlersozialkasse, and they are typically the largest cost after income tax itself. Not tax advice.'"
            },
            {
              "id": "revenueField",
              "type": "numericField",
              "label": "Annual revenue (EUR)",
              "bind": "$.annualRevenue",
              "placeholder": "70000"
            },
            {
              "id": "tiles",
              "type": "group",
              "layout": "horizontal",
              "components": [
                {
                  "id": "netTile",
                  "type": "statTile",
                  "label": "Net income / year (before insurance)",
                  "bind": "$.netIncome",
                  "format": "number"
                },
                {
                  "id": "taxTile",
                  "type": "statTile",
                  "label": "Income tax",
                  "bind": "$.incomeTax",
                  "format": "number"
                },
                {
                  "id": "profitTile",
                  "type": "statTile",
                  "label": "Taxable profit (after allowance)",
                  "bind": "$.taxableProfit",
                  "format": "number"
                }
              ]
            },
            {
              "id": "sources",
              "type": "sourceList",
              "label": "Sources",
              "items": [
                {
                  "label": "§ 18 EStG — Einkünfte aus selbständiger Arbeit (Katalogberufe)",
                  "url": "https://www.gesetze-im-internet.de/estg/__18.html",
                  "date": "2026-08-22"
                },
                {
                  "label": "Norman Finance — Taxes for Freelancers Germany 2026 Guide",
                  "url": "https://norman.finance/de/en/blog/taxes-freelancers-germany",
                  "date": "2026-08-22"
                },
                {
                  "label": "Jobbers — The Complete German Freelancer Tax Calculator & Guide 2026",
                  "url": "https://www.jobbers.io/the-complete-german-freelancer-tax-calculator-guide-2025/",
                  "date": "2026-08-22"
                }
              ]
            }
          ]
        }
      ]
    },
    "tests": [
      {
        "description": "70,000 EUR revenue, in the low illustrative tier",
        "given": {
          "$.annualRevenue": 70000
        },
        "expect": {
          "$.taxableProfit": 57652,
          "$.incomeTax": 14413,
          "$.netIncome": 55587
        }
      },
      {
        "description": "100,000 EUR revenue, in the high illustrative tier",
        "given": {
          "$.annualRevenue": 100000
        },
        "expect": {
          "$.taxableProfit": 87652,
          "$.incomeTax": 30678.2,
          "$.netIncome": 69321.8
        }
      },
      {
        "description": "10,000 EUR revenue, entirely under the basic allowance",
        "given": {
          "$.annualRevenue": 10000
        },
        "expect": {
          "$.taxableProfit": 0,
          "$.incomeTax": 0,
          "$.netIncome": 10000
        }
      }
    ]
  }
}