{"id":20432,"date":"2025-12-26T12:15:56","date_gmt":"2025-12-26T11:15:56","guid":{"rendered":"https:\/\/www.accountable.eu\/help-center\/how-to-make-prepayments-for-income-tax-as-a-self-employed\/"},"modified":"2026-08-24T17:28:03","modified_gmt":"2026-08-24T15:28:03","slug":"how-to-make-prepayments-for-income-tax-as-a-self-employed","status":"publish","type":"help_center","link":"https:\/\/www.accountable.eu\/en-be\/help-center\/how-to-make-prepayments-for-income-tax-as-a-self-employed\/","title":{"rendered":"How to make prepayments for income tax as a Self-Employed?"},"content":{"rendered":"

Every taxpayer in Germany is expected to pay Income Tax with regular installments along the course of the fiscal year.<\/b><\/p>\n

As an employee, your employer would do it automatically on your Monthly payslip.<\/b><\/p>\n

As a self-employed individual, you are responsible for declaring and paying Income Tax yourself. One way to do this is through a process called “prepayments.” In this article, we will explain how prepayments work and how you can calculate and pay them.<\/b><\/p>\n

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What are prepayments?<\/b><\/h1>\n

Prepayments are advance payments of your Income Tax that you make throughout the year. They are based on your estimated tax liability for the current year. Prepayments are required if you expect your tax liability to be more than \u20ac1,000 in a year.<\/p>\n

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How do I know the expected amounts for my prepayments?<\/b><\/h1>\n

You should receive a letter from your local Finanzamt office, showing the expected amounts to be paid with the expected schedule. This letter is called advance payment notice (vorauszahlungsbescheid \u00fcber einkommensteuer und solidarit\u00e4tszuschlag<\/i>).<\/p>\n

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The amount is fixed by the means of a tax assessment (\u00a7 155 AO<\/a>), based on your income from the previous year. If it’s your first year as a Self-Employed, your estimated yearly income from your registration form will be used as reference.<\/p>\n

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If you haven’t received the payment notice letter, reach out to your local Finanzamt office to inquire about what you should do.<\/p>\n

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How do I pay my prepayments?<\/b><\/h1>\n

Once you know your prepayment amount, add it in the app. Follow the steps below.<\/p>\n

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Step 1<\/b><\/p>\n<\/td>\n

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From the mobile app, find the next income tax prepayment tax item.<\/p>\n<\/td>\n

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Step 2<\/b><\/p>\n<\/td>\n

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Click the cogwheel on top right of the screen to adjust the amount.<\/p>\n<\/td>\n

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Step 3<\/b><\/p>\n<\/td>\n

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Manually input the number. This amount will be carried forward for the next quarters.<\/p>\n<\/td>\n

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Once the amount is setup in the app, you can pay it through one of the following methods:<\/p>\n