Guide
Taxes for content creators in Germany: the 2026 overview
Earning money with your content is a business – and taxable. Here is an overview of the most important German taxes in 2026 so you know what to watch out for. For your specific situation, talk to a tax advisor.
- €12,348 allowance – No income tax up to this amount (2026, single).
- Small business scheme – No VAT up to €25,000 prior-year revenue.
- €24,500 allowance – Trade tax only above this (sole traders).
- Build reserves – Set aside part of every payout for taxes.
The three main taxes for creators
| Tax | What it is about | Key threshold |
|---|---|---|
| Income tax (Einkommensteuer) | On your profit (revenue minus expenses) | Basic allowance €12,348 (single) |
| VAT (Umsatzsteuer) | On your revenue, unless you are a small business | Small business: max. €25,000 prior year and €100,000 current year |
| Trade tax (Gewerbesteuer) | On trade income, levied by the municipality | Allowance €24,500 (sole traders) |
2026 figures. General information, not tax advice.
Income tax: on your profit
You are taxed on your profit, not your revenue: income minus business expenses. If your total taxable income stays below the basic allowance of €12,348 (2026, single), no income tax is due. Above that, the rate rises gradually.
- Typical business expenses: camera, lighting, outfits and props, software, advertising, a share of phone and internet
- Keep receipts: file invoices and statements properly – on NuFans your statements are in the creator area
- Cash-basis accounting (EÜR): the right method for most creators
VAT and the small business scheme
As a small business under § 19 UStG you do not charge or pay VAT if your revenue did not exceed €25,000 in the previous year and does not exceed €100,000 in the current year. Once you exceed the limit, you become liable for VAT. Whether the scheme makes sense for you is best discussed with your tax advisor.
Trade tax
As a creator you usually register a trade (Gewerbe). Sole traders only pay trade tax when trade income exceeds the €24,500 allowance, and it is largely credited against income tax. How to register is explained in registering a business as a creator.
Your tax checklist
- Register your trade before your first earnings
- Submit the tax registration questionnaire to the tax office via ELSTER
- Use a separate business account for income, expenses and tax reserves
- Involve a tax advisor – especially as your earnings grow
Frequently asked questions
Do I have to pay taxes as a creator in Germany?
Yes, income from subscriptions, sales and tips is taxable. Income tax only applies once your taxable income exceeds the basic allowance (2026: €12,348 for single people).
Do I need to register a business as a creator?
Usually yes: earning money with content on an ongoing basis is a commercial activity. Whether a freelance activity applies in an individual case is decided by the tax office or clarified with your tax advisor.
What is the small business scheme?
Under § 19 UStG you do not charge VAT if your revenue was at most €25,000 in the previous year and does not exceed €100,000 in the current year.
Does this guide replace tax advice?
No. It is a general overview. For your personal situation, please consult a tax advisor.