Self-employed net income planner

Simplified plan for one individually assessed person with self-employment income only, under the basic tariff, without child allowances or special cases. Not an employee payslip or a calculation for a GmbH. Trade tax, church tax and other personal taxes are excluded; add a separate reserve where necessary.

Replace the example figures. Amounts are monthly; revenue and business costs exclude VAT. If your figures vary from month to month, use a sensible monthly average, for example your planned annual amounts divided by twelve. Enter your insurance payments yourself; they are not calculated automatically. Business insurance belongs in business costs and must not be deducted twice.

No thousands separators. Use a comma or point and up to two decimal places (e.g. 2500.50).

Revenue excluding VAT (€ / month)

Range: 0–10000000 €Business costs (€ / month)

Range: 0–10000000 €Personal insurance and retirement provision: actual payments (€ / month)

For example, relevant statutory or private health and long-term care insurance payments. Range: 0–10000000 €Tax-deductible personal amounts (€ / month)

Check the deductible amount against your own documents. Your actual payment and the tax deduction are not necessarily the same. Range: 0–10000000 €Additional reserve / other taxes (€ / month)

Range: 0–10000000 €

Annual taxable income = 12 × (revenue − business costs − entered tax deductions), with a minimum of €0 for tax calculation. Amount remaining = revenue − business costs − personal insurance − additional reserve − (income tax + solidarity surcharge) ÷ 12. Tax deductions are not subtracted again as cash payments. Actual payment dates may differ.

Example, method and limits

Monthly example: €5,000 revenue − €1,000 costs = €4,000 profit. With €500 tax deductions, annual taxable income is €42,000, income tax €7,849 and solidarity surcharge €0. After €650 personal insurance and a €300 extra reserve, about €2,395.92 remains per month.

The model assumes revenue and business costs are also payments in the same period. This does not hold for investments, depreciation, unpaid invoices or loans: principal repayment reduces cash, not profit; interest may be a business expense. Use separate profit and cash-flow plans in these cases. Personal withdrawals are not business costs; tax deductions are not a second payment.

Sources · checked 28 September 2026

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