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Trade tax calculator (Gewerbesteuer)
Enter your profit and your municipality’s Hebesatz – the calculator shows the trade tax and the credit against income tax.
The calculation runs only in your browser. Nothing is sent to us or stored.
How it is calculated
- Sole proprietorships and partnerships have an allowance of €24,500; the rest is rounded down to the full €100.
- Base amount (Steuermessbetrag) = trade income × 3.5%. Trade tax = base amount × Hebesatz.
- Sole proprietors can credit 4.0 times the base amount against income tax, at most the trade tax paid. Add-backs and reductions are not taken into account.
Frequently asked questions
Do freelancers (Freiberufler) pay trade tax?
No. Freiberufler such as doctors, designers or programmers with a liberal-profession activity do not pay trade tax.
Why is the credit zero for a GmbH?
The credit under § 35 EStG exists only for income tax, i.e. for sole proprietors and partners of partnerships.
When is the trade tax due?
The municipality sets prepayments for 15 February, 15 May, 15 August and 15 November.
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