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What Capital Gains Tax Checker does
Investment income is taxed differently in Germany from wages: not at your personal rate but at a flat 25 percent withholding tax under Section 32d. On top come 5.5 percent solidarity surcharge on the tax and - if you are a church member - 8 or 9 percent church tax. It sounds simple but has enough dials that many investors overpay or misjudge their income.
The checker brings together all income types: interest, dividends, capital gains from stocks and ETFs, and option premiums. You enter your income by type and the checker computes the withholding tax due plus surcharge and optional church tax. Presets for typical cases - from ETF saver to dividend hunter - save you the typing.
The most important allowance is the saver's lump sum: 1,000 euros for individual assessment, 2,000 euros for joint assessment stay tax-free. The checker shows how much of it your income has already used and helps you spread your exemption orders sensibly across several banks. Because only what an exemption order covers is not withheld by the bank right away - anything above is passed automatically to the tax office.
The centrepiece is the favourable-rate check under Section 32d(6). If your personal marginal rate is below 25 percent - typical with low total income, students, pensioners or during parental leave - you can apply to have your investment income taxed at the lower personal rate. The checker compares both routes and tells you whether the application in your tax return (Annex KAP) pays off.
For people with very low income the checker also examines whether a non-assessment certificate is worthwhile. With it the bank makes your investment income fully tax-free if your taxable income is below the basic allowance of 12,348 euros (2026) - then it withholds no tax at all.
Everything runs in the browser; your figures stay on your device. The checker is not a tax assessment or tax advice, but it makes withholding tax transparent and shows the two most common levers - exemption order and favourable-rate check - that let investors save tax legally.
Features
All income types
Interest, dividends, capital gains from stocks and ETFs, and option premiums in one calculator.
Withholding tax, surcharge, church tax
25 percent under Section 32d plus 5.5 percent surcharge and optionally 8 or 9 percent church tax.
Favourable-rate check
Compares the flat 25 percent with your personal rate - is the application worth it?
Saver's allowance status
Shows how much of the 1,000 or 2,000 euros is already used.
Exemption order management
Spread your saver's allowance sensibly across banks without overshooting it.
Non-assessment certificate check
Checks whether your income is below the basic allowance so the bank can pay out tax-free.
How it works
- 1
Enter your income
Enter interest, dividends, capital gains and option premiums - or pick a preset.
- 2
Set the saver's allowance
Individual or joint assessment (1,000 or 2,000 euros) and your exemption orders.
- 3
Specify church tax
Church member? Then the checker adds 8 or 9 percent on the withholding tax.
- 4
Review the favourable-rate check
Enter your other income and the checker tells you whether your personal rate is cheaper.
Who needs this
Frequently asked questions
How high is the withholding tax?
Investment income is taxed at a flat 25 percent under Section 32d, plus 5.5 percent solidarity surcharge on the tax. Church members add 8 percent (Bavaria, Baden-Wuerttemberg) or 9 percent church tax. Together that comes to roughly 26.4 to 27.8 percent effectively.
What is the saver's allowance?
The saver's allowance makes investment income up to 1,000 euros (individual) or 2,000 euros (joint) tax-free per year. You secure it via an exemption order with your bank. Without one, the bank withholds tax even though you are entitled to the allowance - you then reclaim it via your tax return.
When is the favourable-rate check worth it?
Whenever your personal marginal rate is below 25 percent - typical with low total income, students, pensioners or during parental leave. Your investment income is then taxed at the lower rate on application (Section 32d(6), Annex KAP). If your rate is above 25 percent, the flat tax stays - the application never hurts, the tax office automatically picks the cheaper option.
What is a non-assessment certificate?
You get a non-assessment certificate from the tax office if your taxable income is below the basic allowance (2026: 12,348 euros). If you give it to your bank, it withholds no tax at all - your investment income stays fully tax-free without reclaiming it via your tax return.
Does the checker replace Annex KAP?
No. The checker calculates your tax and shows the levers, but the binding declaration is made via Annex KAP in your tax return. It is a calculation and planning tool, not tax advice.
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