Quarterly Payment
4.051,25 €
Total Annual (incl. Soli + Church)
16.205,00 €
vs Previous Year
+4.205,00 €
| Due Date | Amount |
|---|---|
| Q1 - March 10 | 4.051,25 € |
| Q2 - June 10 | 4.051,25 € |
| Q3 - September 10 | 4.051,25 € |
| Q4 - December 10 | 4.051,25 € |
| Total | 16.205,00 € |
How do Vorauszahlungen (advance tax payments) work in Germany?
The Finanzamt sets quarterly advance payments based on your previous year tax assessment. Payments are due on March 10, June 10, September 10, and December 10. Each payment is typically one quarter of the estimated annual income tax plus Soli and church tax.
Can I adjust my quarterly advance payments?
Yes, you can request an adjustment (Herabsetzungsantrag) if your income changes significantly. Provide the Finanzamt with a written estimate of your expected income. They will recalculate your Vorauszahlungen. Similarly, if income increases, the Finanzamt may raise your payments.
What happens if I miss a quarterly payment deadline?
Late payments incur a Saumniszuschlag (late payment surcharge) of 1% per month on the unpaid amount, rounded down to the nearest EUR 50. The Finanzamt may also charge Verspätungszuschlag (late filing surcharge) if you file your return late. Interest on underpayments (Nachzahlungszinsen) may also apply.
Disclaimer: These calculations are estimates based on 2025 German tax rules and should not be considered professional tax advice. Consult a Steuerberater for your specific situation.
How Einkommensteuer-Vorauszahlungen work and when they are due
What are quarterly tax payments?
Quarterly tax payments (Einkommensteuer-Vorauszahlungen) are advance payments of income tax that self-employed people and business owners pay four times per year. The Finanzamt sets the amount based on your last tax return. Payments are due on 10 March, 10 June, 10 September, and 10 December. They prevent a large year-end tax bill.
How does the Finanzamt calculate the amount?
The Finanzamt takes your last assessed income tax and divides it by four. If your 2024 tax was €20,000, your quarterly payments for 2025 are €5,000 each. The minimum for quarterly payments is €400 per year (€100 per quarter). If your expected income changes significantly, you can apply for an adjustment (Anpassung der Vorauszahlungen).
Can you request lower quarterly payments?
Yes, if your income drops significantly (e.g. lost a major client, parental leave, illness), you can apply to the Finanzamt for a reduction. Write a short letter or use ELSTER explaining why your income will be lower. Include estimated figures. The Finanzamt usually processes this within 2-4 weeks. Be realistic — if income recovers, you will owe more later.
What happens if you pay late?
Late payments incur a Säumniszuschlag (late payment surcharge) of 1% per month on the unpaid amount, starting from the day after the due date. On a €5,000 quarterly payment that is 2 months late, the surcharge is €100. The Finanzamt can also charge Zinsen (interest) of 0.15% per month on unpaid tax assessments.
Do you also make quarterly VAT payments?
Yes, if you are VAT-registered, you submit Umsatzsteuervoranmeldungen (VAT returns) monthly or quarterly. Monthly is required if your previous year VAT liability exceeded €7,500, or in your first two business years. Quarterly is allowed if VAT was between €1,000 and €7,500. Below €1,000, you only file annually.
How do you set aside money for quarterly payments?
Open a separate Steuerkonto (tax savings account) and transfer 30-40% of every client payment into it immediately. This ensures you always have enough for quarterly income tax, VAT, and year-end settlements. On €10,000 revenue, set aside €3,000-€4,000. Many freelancers automate this with a standing order to a dedicated savings account.
Bundesfinanzministerium-Aligned: Based on 2025 Bundesfinanzministerium rates and thresholds. For personal advice, speak to a qualified Steuerberater (tax adviser).
Disclaimer: This calculator provides estimates based on current German tax rates and thresholds for the 2025 tax year. It does not constitute professional tax, financial, or legal advice. Your actual liability may differ depending on your individual circumstances. Always consult a qualified tax adviser before making financial decisions. Read our terms
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