Tax Prepayments for the Self-Employed in Germany: Which Dates, Which Amounts?

Self-employed people pay income tax in advance on 10 March, 10 June, 10 September and 10 December (§ 37 Abs. 1 EStG). VAT prepayments come on the tenth day after the filing period (§ 18 Abs. 1 UStG) and, for a commercial business, trade tax on 15 February, May, August and November (§ 19 Abs. 1 GewStG).

Last updated: 29 October 2026

In short

Income tax: Four dates a year; the tax office sets the amount in a prepayment notice.
VAT: With each VAT return, not by notice; small businesses pay none.
Trade tax: Only for a commercial business; freelancers make no trade tax prepayments.

Which prepayments are due?

Tax	Dates	Amount	Reference
Income tax	10 March, 10 June, 10 September, 10 December	prepayment notice of the tax office	§ 37 Abs. 1 and 3 EStG
VAT	tenth day after the quarter or month	calculated by you in the VAT return	§ 18 Abs. 1 UStG
Trade tax	15 February, 15 May, 15 August, 15 November	one quarter of the tax from the last assessment	§ 19 Abs. 1 and 2 GewStG

What this means for you: Put the dates in your calendar; the income tax prepayment is in your notice, not in a formula you apply yourself.

How high is the income tax prepayment?

You pay prepayments on the tax you are expected to owe for the current year (§ 37 Abs. 1 Satz 1 EStG). The tax office sets them by prepayment notice; as a rule they follow the income tax of the last assessment (§ 37 Abs. 3 Satz 1 and 2 EStG). It may adjust them to the expected tax up to the end of the 15th calendar month after the year (§ 37 Abs. 3 Satz 3 EStG). They are set only if they reach at least 400 euros a year and at least 100 euros per date (§ 37 Abs. 5 Satz 1 EStG).

How to ask for an adjustment when your profit falls: Adjust your income tax prepayment.

What this means for you: If your profit drops clearly, an adjustment pays off; if it rises, the last prepayment of the year is adjusted.

What applies to the last prepayment of the year?

If prepayments are raised afterwards, the last prepayment for the year is adjusted, and the increase is due within one month of the notice (§ 37 Abs. 4 EStG). Set prepayments are raised only if the increase reaches at least 100 euros per date in an adjustment under paragraph 3 and at least 5,000 euros in a later increase under paragraph 4 (§ 37 Abs. 5 Satz 2 EStG).

What this means for you: A notice raising your prepayment in autumn can hit the December date; keep money ready for it.

How does the VAT prepayment work?

You calculate the prepayment yourself in the VAT return and pay it on the tenth day after the filing period (§ 18 Abs. 1 UStG). As a small business the filing duties of § 18 Abs. 1 to 4 UStG do not apply (§ 19 Abs. 1 Satz 2 UStG). On application the tax office extends the deadlines for returns and prepayments by one month (§ 46 UStDV); monthly filers make a special prepayment of one eleventh of last year's prepayments for it (§ 47 Abs. 1 UStDV). More: Deadline extension and special prepayment, VAT for freelancers.

What this means for you: VAT is paid not by notice but with each VAT return, on the same day.

Do freelancers make trade tax prepayments?

No. Trade tax applies to every permanent commercial business (§ 2 Abs. 1 GewStG); income from self-employment stands in § 2 Abs. 1 Satz 1 Nr. 3 EStG next to income from a commercial business (Nr. 2). For a commercial business the prepayments are due on 15 February, 15 May, 15 August and 15 November, each generally one quarter of the tax from the last assessment; they are set only if they reach at least 50 euros (§ 19 Abs. 1, 2 and 5 GewStG).

What this means for you: As a freelancer the trade tax prepayment does not apply; as a trader you plan four more dates.

How VAT GPT helps

Upload: your invoices and receipts; the AI reads amounts, countries and tax rates.
Check: you review and confirm the values; VAT GPT builds the VAT return from them.
Send: with Pro the return goes through ELSTER to the tax office.

Not included: the amount of your income tax prepayment is set by the tax office, not by VAT GPT; no tax advice. There are Free, Go (30 days free with all Pro features) and Pro (49 € a month or 444 € a year, incl. VAT). Try it for free

Frequently asked questions

When are income tax prepayments due? On 10 March, 10 June, 10 September and 10 December (§ 37 Abs. 1 Satz 1 EStG).

Do I have to make prepayments as a start-up? Yes, once the tax office sets them; they follow the tax you are expected to owe for the current year (§ 37 Abs. 1 Satz 1 EStG). How the first year works: Taxes in your first year of self-employment.

Is there a minimum amount? Yes: income tax prepayments only from 400 euros a year and 100 euros per date (§ 37 Abs. 5 EStG), trade tax prepayments from 50 euros (§ 19 Abs. 5 GewStG).

Do small businesses make VAT prepayments? Generally no, the filing duties do not apply (§ 19 Abs. 1 Satz 2 UStG).