Small Business Threshold Calculator 2026
Check whether you qualify for the German small-business VAT exemption in 2026 (§19 UStG) — including the immediate mid-year cutoff if you cross the €100,000 current-year limit.
Check nowThis calculation is based on the legal thresholds researched as of 2026-07-16 (§19 UStG, current version). Thresholds can change — verify current values with the tax office or a tax advisor if in doubt. Not tax advice.
How it works
Choose your situation
Existing business or a new business founded this year.
Enter revenue
Actual (not forecast) net revenue.
Read the result
Instant read including the immediate cutoff if you cross a limit.
Benefits
Good to know about this tool
Checks, based on actual previous and current year revenue, whether the small business exemption (§19 UStG) applies in 2026 — including the immediate cutoff on crossing €100,000 and the pro-rated €25,000 limit for new businesses.
The 2025 reform raised the thresholds (€25,000/€100,000) and changed the current-year limit's effect to 'immediate' rather than 'only from the following year' — many founders aren't yet aware of this change.
- Check before the year starts whether the exemption still applies
- Track during the year how close you are to the €100,000 limit
- As a new business, calculate your pro-rated threshold
- Track revenue continuously, not just once a year
- Get tax advice early when approaching the limit
- Switch invoicing to include VAT promptly once the limit is crossed
Frequently Asked Questions
What exactly happens when I cross the €100,000 limit during the year?
Important: since the 2025 reform, the €100,000 check uses ACTUAL (not forecast) revenue, and exceeding it takes effect immediately — not just from the following year.
I founded my business this year — which limit applies?
New business: the €25,000 threshold is pro-rated by full months of activity for your founding year (the €100,000 threshold is NOT pro-rated).
Is this legally binding advice?
This calculation is based on the legal thresholds researched as of 2026-07-16 (§19 UStG, current version). Thresholds can change — verify current values with the tax office or a tax advisor if in doubt. Not tax advice.
The information, templates, scripts, calculations and recommendations provided are intended for educational and assistance purposes only. Always review and test any generated result before production use. IT Smart Service accepts no liability for misuse, data loss, outages, security incidents, or legal, financial or technical damages arising from incorrect or improper use. Responsibility for validation, testing and deployment decisions rests with the user.
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