Trade Tax Calculator 2026
German Gewerbesteuer with automatic Hebesatz lookup by ZIP code for your business location.
- Rate by postal code
- Total tax burden
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Enter your tax base amount to calculate the trade tax
German trade tax, or Gewerbesteuer, is municipal. That is why the same tax base amount can produce different bills in Munich, Berlin, Hamburg or a small municipality: the decisive local input is the municipal multiplier, the Hebesatz.
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Example calculations
Tax base amount (Steuermessbetrag) EUR 5,000 and municipal multiplier (Hebesatz) 490%.
Annual trade tax is EUR 24,500, with quarterly prepayments of EUR 6,125.
The calculator assumes the tax office has already determined the Steuermessbetrag.
Tax base amount EUR 2,000 and Hebesatz 380%.
Annual trade tax is EUR 7,600, equal to about EUR 633 per month for planning purposes.
If you only know profit, remember that individuals and partnerships can have a EUR 24,500 trade-income allowance before the Steuermessbetrag is calculated.
Frequently asked questions
What is German trade tax or Gewerbesteuer?
Gewerbesteuer is a municipal business tax for German commercial operations. The tax office determines the tax base amount, and the municipality applies its Hebesatz to calculate the final trade tax.
What is the Steuermessbetrag?
The Steuermessbetrag is the tax base amount used for the final municipal calculation. Under GewStG, the regular trade-tax measurement rate is 3.5% of the relevant trade income after adjustments and allowances.
What does Hebesatz mean in English?
For this calculator, Hebesatz is best read as municipal multiplier. It is a percentage set by the municipality and applied to the Steuermessbetrag.
What is the minimum trade-tax Hebesatz?
Under § 16 GewStG, the Hebesatz is 200% if the municipality does not set a higher one. In practice, many cities use materially higher multipliers.
When are trade tax payments due?
Regular prepayments are generally due quarterly on 15 February, 15 May, 15 August and 15 November. The final assessment can adjust those payments.
Do freelancers pay Gewerbesteuer?
Freelance professional activity is generally not a Gewerbebetrieb, while commercial business activity is. Classification can be nuanced, so borderline cases should be checked with a tax adviser.