German trade tax calculator — base amount and municipal multiplier
German trade tax arises in three steps: round the trade profit down to whole hundreds of euros, deduct the allowance (individuals and partnerships only), take 3.5 % of the remainder as the base amount — then apply the municipality's multiplier.
2027 rules — verified on September 28, 2026Free, no account
This content is part of the path: Taxing a GmbH and distributing profits· Step 4 of 10· Next step: Dividend or director's salary? — German GmbH tax comparison
This content is part of the path: Computing and filing trade tax· Step 5 of 10· Next step: Trade tax apportionment — which municipality gets what?
Your result
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Sources and assumptions
- gesetze-im-internet.de — GewStG § 11 Abs. 2 — tax year 2027, verified on September 21, 2026
Excerpt from the source : « Die Steuermesszahl für den Gewerbeertrag beträgt 3,5 Prozent. »
- gesetze-im-internet.de — GewStG § 11 Abs. 1 Satz 3 Nr. 1 — tax year 2027, verified on September 21, 2026
Excerpt from the source : « bei natürlichen Personen sowie bei Personengesellschaften um einen Freibetrag in Höhe von 24 500 Euro, »
- gesetze-im-internet.de — GewStG § 11 Abs. 1 Satz 3 — tax year 2027, verified on September 21, 2026
Excerpt from the source : « Der Gewerbeertrag ist auf volle 100 Euro nach unten abzurunden »
- gesetze-im-internet.de — GewStG § 16 Abs. 4 Satz 2 (l. 9) — tax year 2027, verified on September 28, 2026
Excerpt from the source : « Er beträgt 280 Prozent, wenn die Gemeinde nicht einen höheren Hebesatz bestimmt hat. »
Calculation assumptions
- Trade profit is taken as given: add-backs (s. 8) and reductions (s. 9) are not applied here.
- A single place of business: apportionment across municipalities (GewStG ss. 28 to 34) is out of scope.
- Excludes the credit against income tax under EStG s. 35, which is available only to individuals.
Go further
Understand this calculation: the related course
- Registering a new business with the German tax office
- Liberal profession or trade business in Germany
- Non-profit status and taxing associations in Germany
- German trade tax: add-backs, apportionment and credit
- Computing German corporation tax and trade tax
- Tax groups in Germany: corporation tax, trade tax and VAT
Related calculators
Neighbouring calculations: the other side of the same decision, or the step that follows.
- German corporation tax — rate by assessment period
- Dividend or director's salary? — German GmbH tax comparison
- German trade tax add-backs — GewStG s. 8 no. 1
- German trade tax deductions — GewStG s. 9
- German trade tax prepayments — four dates, one quarter, at least EUR 50
- Trade tax apportionment — which municipality gets what?
This result is provided for information purposes only and does not constitute personalised tax advice. Check your situation with the tax authorities or a professional.