Amazon seller income tax in Germany

As an Amazon seller you pay income tax on your profit, not on your turnover. You usually work out the profit with the EÜR (income surplus statement), enter it in Anlage G and file the return electronically. VAT and trade tax are different taxes.

Only VAT GPT sends all three returns itself. Of the tools we compare, according to the providers' own pages (checked 3 November 2026), only VAT GPT submits the OSS return itself to the BZSt, plus the VAT advance return and the annual VAT return via ELSTER to the tax office, calculated from your Amazon and eBay reports. You do not have to go into Mein ELSTER or the BZStOnline portal yourself. With the others, you upload the OSS file in the BZStOnline portal yourself, or a tax adviser or the provider's service files it for you. Sending needs Pro. OSS software compared

Last updated: 29 October 2026

In brief

Type of income: profit from selling on Amazon is income from trade (section 2 (1) no. 2 EStG).
Forms: EÜR for the profit, Anlage G in the income tax return ESt 1 A.
Deadline: for the year 2026 without a tax adviser, until Monday, August 2, 2027.

Why is my Amazon profit income from trade?

Anyone who independently, sustainably and with the intention to profit takes part in the general market runs a trade (section 15 (2) EStG). That also applies to Amazon: you sell regularly, you buy in order to resell at a profit. Your profit therefore belongs to the income from trade (section 2 (1) no. 2 EStG).

This is not the same as trade tax. You pay income tax on your whole income. Trade tax is a separate municipal tax that for sole traders only applies once trade income exceeds 24,500 euros. How it works is in Amazon seller trade tax in Germany: when you pay.

What this means for you: Your Amazon activity counts as a trade if it is independent, sustained and aimed at profit.

When do I pay income tax as an Amazon seller?

Income tax is calculated on your taxable income. That is the basis for the statutory tax (section 2 (5) EStG). Your Amazon profit is one part of it. For 2026 the tax is zero as long as taxable income is no more than 12,348 euros (basic allowance, section 32a (1) EStG). Above that the tax scale starts. If you are assessed jointly with your spouse, the amount doubles to 24,696 euros (splitting, section 32a (5) EStG). How much you pay depends on your whole income, not only on the Amazon profit.

What this means for you: What you pay depends on your whole income, not only on the Amazon profit.

Worked example: from Amazon sales to taxable profit

A sole proprietor sells through Amazon in 2026, has no other income and is not a small business owner. To keep it simple, we calculate without special expenses and allowances:

Item	Amount
Net sales (without VAT)	€48,000
Cost of goods	− €21,000
Amazon fees (selling, FBA)	− €7,200
Shipping, packaging	− €4,800
Software and other	− €600
Profit (EÜR)	€14,400

The profit is €2,052 above the basic allowance of €12,348; the tax rate starts only on this part. No trade tax is due because the trade income stays below €24,500. You still have to file, because your income is above the basic allowance (§ 56 EStDV). With special expenses such as health and pension insurance, the taxable income usually falls further; the exact amount comes from the calculation in the return.

What this means for you: what counts is your profit and not your turnover; the tax also depends on your whole income.

How do I work out the profit?

If you are not obliged to keep books and do not keep them voluntarily, you work out the profit as the surplus of business income over business expenses (section 4 (3) EStG). That is the income surplus statement, EÜR for short. Under section 141 AO you must keep books if the tax office finds more than 800,000 euros of turnover or more than 80,000 euros of profit a year and notifies you; also if another law such as the German Commercial Code requires it (section 140 AO).

On Amazon, business expenses are mainly selling fees, shipping costs, the purchase of goods and the cost of FBA. How to pull the fees out of the report is in Deduct Amazon fees. The EÜR itself is explained in EÜR software: what do you really need?.

What this means for you: Without a duty to keep books, work out the profit as business income minus business expenses in the EÜR.

Which forms do I need?

You file the income tax return, in ELSTER the form ESt 1 A. Anlage G for the profit from trade comes with it. The ELSTER help describes it like this: "If you have income from trade, you can enter details of the profit and of the tax reduction under section 35 EStG here." The profit comes from your EÜR.

The return goes to the tax office electronically if you have income from agriculture and forestry, trade or self-employment; some cases for employees under section 46 (2) nos. 2 to 8 EStG are excepted (section 25 (4) EStG). On request the tax office can waive this to avoid undue hardship.

What this means for you: File the income tax return in ELSTER (form ESt 1 A) together with Anlage G for the profit from trade.

Do I have to file at all?

As a trader, very likely yes. If you have no wages, you must file if your total amount of income is above the basic allowance, or above twice the basic allowance for joint assessment (section 56 EStDV). If you are also employed, you must file if your income not subject to wage tax withholding, such as your Amazon profit, is more than 410 euros (section 46 (2) no. 1 EStG). The tax office can also ask you to file regardless.

What this means for you: As a trader, assume you have to file: the tax office can also ask you to.

By when do I have to file?

Without a tax adviser the deadline is seven months after the end of the year (section 149 (2) AO). For 2026 that is Monday, August 2, 2027, because July 31, 2027 is a Saturday (section 108 (3) AO). With a tax adviser you have until the end of February of the second following year, so until the end of February 2028 for 2026 (section 149 (3) AO).

If you file too late, a late-filing surcharge may be set; if the delay is excusable, the tax office does not set it (section 152 (1) AO). If you do not file within 14 months after the end of the year, the tax office must set it, unless it extended the deadline or the tax is not higher than your advance payments and withheld amounts (section 152 (2) and (3) AO).

What this means for you: Without a tax adviser, file within seven months after the end of the year.

What are advance payments?

The tax office can set advance payments on your income tax. They are due on March 10, June 10, September 10 and December 10 (section 37 (1) EStG). They are only set if they amount to at least 400 euros a year and at least 100 euros per date (section 37 (5) EStG). What you prepaid is credited against the tax in the assessment. How to change them is covered in adjusting your income tax prepayments.

If you pay trade tax, it reduces your income tax: four times the base amount is deducted, at most the trade tax actually due and at most the part of your income tax that falls on the trade income (maximum reduction amount, section 35 (1) EStG). Trade tax itself is not a business expense (section 4 (5b) EStG).

What this means for you: Expect advance payments on 10 March, 10 June, 10 September and 10 December if the tax office sets them.

What mistakes do Amazon sellers often make?

Private and business mixed: if you use one account for private and business, you later hunt for receipts. A separate account saves time.
Forgotten expenses: fees, shipping, software and goods reduce the profit. If they are missing, you pay too much.
Turnover and profit confused: income tax runs on the profit, not on the Amazon turnover.
VAT returns taken for the tax return: the VAT advance return does not replace the income tax return.

If Amazon holds your account over missing tax data, see an Amazon account blocked over tax data.

What this means for you: Keep private and business apart and record all expenses, so you do not hunt for receipts later.

How VAT GPT helps

VAT GPT is the tax software for online sellers, freelancers and small businesses in Germany. It calculates and files in one place, in this order:

your OSS return
VAT
EÜR
trade tax
income tax

Your Amazon figures already exist as a report. Your return comes from them.

Upload: You upload your Amazon report, ideally with your invoices. VAT GPT reads amounts, countries and tax rates.
Check: You check and confirm. Create your EÜR and your income tax return in the same account: VAT GPT writes your profit from trade into Anlage G. If you have paid income tax advance payments, you enter them; they are credited in the calculation.
Send: With VAT GPT Pro you send the return via ELSTER.

There is Free, Go (30 days free with all Pro features) and Pro. Try for free now

Frequently asked questions

Do I pay income tax as an Amazon small business? Your profit is still subject to income tax. The small business rule exempts you from VAT only, not from income tax.

Do I pay income tax on turnover? No, it runs on the profit, so income minus business expenses.

Do I need a trade registration for Anlage G? Anlage G does not depend on the registration but on whether you have income from trade (section 15 (2) EStG). Anyone who starts a trade must still notify the municipality (section 14 (1) GewO); see Trade registration online.

Where do I find the overview of all taxes? In Taxes for online sellers: overview.

From when do I have to pay income tax as an Amazon seller? For 2026 no tax arises as long as your taxable income is no more than 12,348 euros (section 32a (1) EStG). You may still have to file a return, see the section on the duty to file.

How much income tax do I pay on my Amazon profit? That cannot be said in general. It depends on your whole taxable income (section 2 (5), section 32a EStG).

Is income tax the same as trade tax? No. Trade tax is a separate tax of the municipality and for sole traders it only applies above 24,500 euros of trade income. It does reduce your income tax (section 35 EStG), see the section on advance payments.