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)Impôts

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 (€).

Sociétés et Entreprises Affaires et Entreprises Comptabilité et Amortissement

Résultat Calculé

Total Trade Tax Liability (Gewerbesteuer)

€0

Données du Simulateur

Annual Business Profit (EUR €)

€

Sélection rapide :

Legal Business Entity Type

Municipal Multiplier (Hebesatz %)

Sélection rapide :

Résultat Calculé

Total Trade Tax Liability (Gewerbesteuer)

€0

Statutory Assessment Base (3.5%)

€0

Effective Trade Tax Rate (%)

€0

Business Profit After Trade Tax

€0

Méthodologie de Calcul

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).

Avertissement Légal et Pédagogique

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

Ce simulateur est conçu à des fins éducatives et informatives. Les résultats ne constituent pas un conseil financier, fiscal ou juridique contraignant.

Foire Aux 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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