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.

ドイツ2026年最新版金融・投資

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 (€).

法人・企業ビジネス・企業会計・減価償却

計算結果

Gewerbesteuer Total Eur

€7,964.25

入力パラメータ

Annual Business Profit

€

クイック選択:

Legal Business Entity Type

Municipal Multiplier

クイック選択:

Gewerbesteuer Total Eur

€7,964.25

Steuermessbetrag Eur

€1,942.5

Effective Tax Rate Percent

9.96 %

Net Profit After Gewerbesteuer Eur

€72,035.75

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

本計算機は、一般的な財務試算、計画および参考を目的とした数学的モデルです。算出結果はお客様の入力値および標準計算式に基づくものであり、拘束力のある金融・税務・投資の助言を構成するものではありません。財務上の決定を行う前に、必ず専門家にご相談ください。

Official Statute: Gewerbesteuergesetz (GewStG § 11 - Steuermesszahl 3,5% & kommunale Hebesätze)Last Verified: 2026-08-31

計算方法と根拠

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).

よくある質問 (FAQ)

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.