Vorabpauschale Calculator

2026 · base rate 3.20% · Abgeltungsteuer 26.375%

Calculates the January advance lump-sum tax (Vorabpauschale) on ETF holdings in a German depot. All calculations run locally in your browser.

Fund details

Fund value on 1 Jan 2026Your holding's NAV at start of year

€

Fund type

Equity fund (≥51% equities)

Teilfreistellung: 30%

Mixed fund (25–50% equities)

Teilfreistellung: 15%

Real estate fund (≥51% property)

Teilfreistellung: 60%

Bond / money market fund

Teilfreistellung: 0%

Freistellungsauftrag remainingAnnual allowance: €1,000 single, €2,000 joint

€

Cap at actual price gain

VP cannot exceed actual 2026 fund appreciation

Tax to pay in January 2027

0,00 €

Enter your fund value on the left to calculate

Formula (2026)

Basisertrag = Fund value × 3.20% × 0.7
VP = min(Basisertrag, actual price gain)
Taxable VP = VP × (1 − Teilfreistellung%)
Tax = max(0, (Taxable VP − FSA) × 26.375%)

The 0.7 factor (Basiszins-Faktor) was set by the Bundesfinanzministerium for 2026. The Abgeltungsteuer rate of 26.375% includes 25% flat tax + 5.5% Solidaritätszuschlag. Kirchensteuer (8–9%) is not included in this estimate.

Full Vorabpauschale guide →·Estimates only. Does not include Kirchensteuer or individual tax situations. Consult a Steuerberater.