What is the municipal multiplier (Hebesatz)?

Each German municipality sets its own multiplier (minimum statutory floor of 200%). For instance, Munich is 490%, Berlin is 410%, Hamburg is 470%, and Frankfurt is 460%.

Can trade tax be credited against personal income tax?

Yes, sole proprietors and partnership partners can credit their municipal trade tax against their personal income tax liability up to a 4.0x multiplier factor under § 35 EStG.

DEGermany Trade Tax (Hebesatz)Taxes

Germany Municipal Trade Tax Calculator 2026 (Gewerbesteuer & Hebesatz)

Calculate German municipal trade tax (Gewerbesteuer) for sole proprietors, partnerships, and corporations (GmbH, UG) under the Trade Tax Act (GewStG). Model the statutory 24,500 € exemption, 3.5% federal base rate, and local municipal multiplier (Hebesatz) in EUR (€).

Corporate & Enterprise Business & Companies Accounting & Depreciation

Calculated Result

Total Trade Tax Liability (Gewerbesteuer)

€0

Calculator Inputs

Annual Business Profit (EUR €)

€

Quick select:

Legal Business Entity Type

Municipal Multiplier (Hebesatz %)

Quick select:

Calculated Result

Total Trade Tax Liability (Gewerbesteuer)

€0

Statutory Assessment Base (3.5%)

€0

Effective Trade Tax Rate (%)

€0

Business Profit After Trade Tax

€0

Calculation Methodology

Taxable Profit = Business Profit - Statutory Exemption (24,500 € for sole traders/partnerships, 0 € for GmbH). Assessment Base = Taxable Profit * 3.5% federal tax index. Final Trade Tax = Assessment Base * (Municipal Multiplier / 100).

Important Legal & Educational Disclaimer

This tool calculates municipal trade tax under the German Trade Tax Act (GewStG).

This calculator is designed for educational and informational purposes only based on public statutory frameworks. The outputs do not constitute binding financial, tax, or legal advice. We assume no liability for decisions made based on these estimations. Always verify with the relevant official authorities or a certified professional advisor.

Frequently Asked Questions

Sole proprietorships and partnerships enjoy an annual statutory tax-free allowance of 24,500 €. Corporations (GmbH, UG, AG) are taxed from the very first euro of profit with no exemption.

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