How the Germany freiberufler calculator is verified
Inputs
| Input | Field | Type |
|---|---|---|
| Annual revenue (EUR) | annualRevenue | number |
The formula
Each derived value below is computed by the Valem engine from the expression shown, in this order. Nothing else runs — there is no hidden code path.
| Derived value | Field | Formula (JSONata) |
|---|---|---|
| Taxable profit (after allowance) | taxableProfit | $round($max([0, annualRevenue - $const.basicAllowance]), 2) |
| Income tax | incomeTax | $round(taxableProfit * (taxableProfit <= $const.highRateThreshold ? $const.lowRate : $const.highRate), 2) |
| Net income / year (before insurance) | netIncome | $round($max([0, annualRevenue - incomeTax]), 2) |
Rates and thresholds
The expressions above read these as $const. They are the figures the annual refresh replaces, so they live as data rather than being written into the formulas — which is what makes a year-on-year change a one-line diff instead of an edit to arithmetic.
| Constant | Value |
|---|---|
basicAllowance | 12348 |
lowRate | 0.25 |
highRate | 0.35 |
highRateThreshold | 60000 |
Test vectors (3)
Every case is executed against this model on each build, by the Java engine and independently by a JavaScript one. A mismatch of a single cent fails the build, so the page cannot ship advertising a figure the model no longer produces.
Case 1 — 70,000 EUR revenue, in the low illustrative tier
given annualRevenue | 70000 |
|---|---|
expect taxableProfit | 57652 |
expect incomeTax | 14413 |
expect netIncome | 55587 |
Case 2 — 100,000 EUR revenue, in the high illustrative tier
given annualRevenue | 100000 |
|---|---|
expect taxableProfit | 87652 |
expect incomeTax | 30678.2 |
expect netIncome | 69321.8 |
Case 3 — 10,000 EUR revenue, entirely under the basic allowance
given annualRevenue | 10000 |
|---|---|
expect taxableProfit | 0 |
expect incomeTax | 0 |
expect netIncome | 10000 |
Sources
- § 18 EStG — Einkünfte aus selbständiger Arbeit (Katalogberufe) · checked 2026-08-22
- Norman Finance — Taxes for Freelancers Germany 2026 Guide · checked 2026-08-22
- Jobbers — The Complete German Freelancer Tax Calculator & Guide 2026 · checked 2026-08-22
Check it yourself — and reuse it
The whole model as JSON — inputs, outputs, formulas, vectors and sources in one re-runnable document.
This model is published under CC BY 4.0: use it, adapt it, build on it, with attribution. The licence covers the model — the expression of each rule and the arrangement of the catalog. The rates and thresholds are law, and nobody licenses those; the sources above are where they come from.
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