Tax Adviser Costs 2026: Fees, Tables and Money-Saving Tips

Do your tax return yourself or hire a professional? Millions of Germans ask themselves this question every year. What does a tax adviser (Steuerberater) cost in 2026? We explain the fee table, show typical prices for different life situations and compare with cheap alternatives.

Tax adviser costs at a glance

Service	Typical cost
Income tax return (employees)	300–800 €
Income tax return (self-employed)	500–1,500 €
Annual accounts (small business)	500–1,500 €
Annual accounts (GmbH, limited company)	1,500–5,000 €
Payroll accounting (per employee/month)	15–30 €
Initial consultation	0–200 €

The Tax Adviser Fee Ordinance (StBVV)

Unlike many tradespeople, tax advisers are subject to a statutory fee schedule, the Steuerberatervergütungsverordnung (StBVV). For most services it sets a fee range. The fee tables were last raised in 2025 (Federal Law Gazette 2025 I No. 105).

Example: income tax return

For preparing the income tax return, § 24 (1) no. 1 StBVV provides for 1/10 to 6/10 of a full fee under Table A. The value of the subject matter is the sum of positive income, at least 8,000 €:

Value of subject matter	Minimum fee (1/10)	Mid-range fee (3.5/10)	Maximum fee (6/10)
30,000 €	94.60 €	331.10 €	567.60 €
50,000 €	130.40 €	456.40 €	782.40 €
75,000 €	149.60 €	523.60 €	897.60 €
100,000 €	168.90 €	591.15 €	1,013.40 €

Net, own calculation according to Table A (Annex 1 StBVV). 19% VAT and a flat expenses allowance (20% of the fee, at most 20 €) are added.

Important: this fee covers only filling out the return. Determining the individual items of income – for example the income-related expenses of employees (§ 27 StBVV) or an income–expenditure statement (§ 25 StBVV) – is charged additionally. Many firms charge the mid-range fee; different flat fees are possible with a written agreement.

Costs for employees

Simple tax return

Wages only, no additional income: 150–400 €
Typical case with income-related expenses, insurance: 300–600 €
Complex case (rental income, capital gains): 500–900 €

Is a tax adviser worth it for employees?

The average tax refund in Germany is approx. 1,000 €. If the tax adviser costs 400 €, 600 € remain – however, tax apps (30–50 €) can often achieve similar results.

Rule of thumb: a tax adviser is worthwhile for employees only for:

Complex life situations (divorce, inheritance)
Several types of income
Property ownership

Costs for the self-employed and freelancers

For the self-employed the sums look different:

Typical services and costs

Service	Cost/year
Income–expenditure statement (EÜR)	400–1,000 €
VAT return	100–300 €
Trade tax return	100–300 €
Income tax return	400–800 €
Total (small business)	1,000–2,400 €/year

GmbH and corporations

Annual accounts: 1,500–5,000 €
Corporation tax return: 500–1,500 €
Trade tax return: 300–800 €
Ongoing bookkeeping: 200–500 €/month

Rule of thumb for the self-employed: expect to pay 1,500–3,000 €/year for the tax adviser.

Alternatives to a tax adviser

1. Tax apps and software

App/software	Cost	Who for?
WISO Steuer	35–50 €	Employees, pensioners
SteuerSparErklärung	30–45 €	Employees
Taxfix	40–60 €	Simple cases, mobile
Smartsteuer	35–50 €	Online solution
Elster (the tax office’s free online portal)	Free	For the patient

Refund rate: there are hardly any reliable independent comparisons of how close tax apps come to the result of a tax adviser – for simple cases the differences are usually small.

2. Lohnsteuerhilfeverein (income tax assistance association)

Annual membership fee: 50–300 € (income-dependent)
For employees, pensioners, civil servants – NOT for the self-employed and traders (authority to advise under § 4 no. 11 StBerG)
Personal advice included

Money-saving tips with a tax adviser

Pre-sort your documents: the less work for the adviser, the cheaper.
Agree a flat fee: often cheaper for recurring engagements.
Digital bookkeeping: anyone who works with DATEV Unternehmen online or Lexware Office saves on fees.
Question the fees: ask how they are calculated and whether a lower fee within the range is possible.
Young tax adviser: newcomers to the profession are often cheaper and more motivated.

Are the costs deductible?

Partly. Tax advice costs are business expenses or income-related expenses insofar as they relate to determining income (e.g. EÜR, Annex N, Annex V). Costs for filling out the main form and for tax-rate-related or private questions have been non-deductible since 2006. At a marginal tax rate of 35%, the state therefore “pays” a good third of the deductible share. For employees, income-related expenses also have an effect only if they exceed the employee lump sum of 1,230 € in total.

Example: 600 € of deductible tax adviser costs (for instance for the EÜR) → tax saving approx. 210 € → effective costs 390 €.

How to read your tax adviser’s invoice

A tax adviser’s invoice has to contain certain details. It must be signed and state the subject of the work, the provisions of the fee regulation (StBVV) that were applied, the value of the matter, the fee rate, expenses and VAT (section 9 StBVV). If these details are missing, the invoice can be challenged on formal grounds and you may ask for a proper version. Also check whether the rate chosen stays within the permitted range. For an income tax return the range is 1/10 to 6/10 of a full fee; if the firm goes above the mid-point fee, it should be able to justify this by the scope, difficulty or time spent.

Worked example: With positive income of €50,000 the mid-point fee in the table above is €456.40. The flat-rate expenses (20% of the fee, capped at €20) bring this to €476.40 net. With 19% VAT that is about €566.92 – but only for preparing the return itself. Determining income-related expenses or additional schedules is billed separately, so the final total quickly reaches €600 to €800.

First consultation, advance payment and written agreement

You do not necessarily have to pay for a first meeting. For consumers, the fee for an initial consultation is capped at €190 net (section 21(1) StBVV), and many firms offer a first introduction free of charge. Ask about the terms in advance so that a phone call does not turn into a paid engagement. Tax advisers may also request a reasonable advance payment (section 8 StBVV), particularly for ongoing bookkeeping.

If you want predictable costs, agree a flat fee or fixed price. Such a fee agreement has to be made in text form (section 4 StBVV), and it should state the scope precisely: which returns are included, how often you can call, and what an objection against a tax assessment costs. Without this definition, extra invoices appear later and undermine the flat-fee offer. Tax advisers must also hold professional indemnity insurance (section 67 StBerG), so advisory errors are covered.

Deadlines: what hiring an adviser means for your filing

Taxpayers who are required to file and do so without an adviser must submit their return by 31 July of the following year (section 149(2) of the Fiscal Code, AO). Longer deadlines apply to taxpayers who are represented by an adviser (section 149(3) AO), so engaging a tax adviser also buys you time. If you file voluntarily to claim a refund, you generally have four years, because the assessment period is usually four years (section 169 AO). Even forgotten years can therefore be reclaimed retroactively. Your tax office or adviser will tell you the deadline in your case; the federal tax administration publishes the current dates on its website.

Filing late can trigger a late-filing surcharge under section 152 AO. That is another reason to clarify early in complex cases whether an adviser will take the work on and which documents he or she needs.

Conclusion: tax adviser or DIY?

Situation	Recommendation
Employees, simple case	Tax app (35–50 €)
Employees, complex	Lohnsteuerhilfeverein (100–200 €)
Self-employed	Tax adviser (1,500–3,000 €/year)
GmbH	Tax adviser essential

For most employees a tax adviser is oversized. Tax apps and Lohnsteuerhilfevereine offer much better value for money.

For the self-employed and entrepreneurs, on the other hand, the tax adviser is often indispensable – not only for the tax return but also for strategic advice on tax optimisation.