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As a in with a multiplier of %.

Pre-filled with the weighted average multiplier of all municipalities, as of 2024: 409%. Search for your municipality or enter your multiplier. Source: Statistical Offices of the Federation and the Länder, municipal multipliers 2024 (Data licence Germany – attribution 2.0).

Additions & reductionsAdditions €0.00 · Reductions €0.00
€

e.g. 25% of financing costs above €200,000

€

e.g. 1.2% of the assessed value for own real estate

Effective trade tax

€80.33

€80.33

€3,650.33 trade tax – after the credit against income tax, €80.33 remains effectively (0.16% of profit).

Trade tax
€3,650.33
Credit against income tax
− €3,570.00
Effective trade tax
€80.33

Multiplier compared

What you can do

  • Allowance of €24,500.00 for sole proprietorships and partnerships

  • Credit against income tax

    The crediting against income tax is 4.0 times the tax base amount. Full relief only applies if sufficient assessed income tax is attributable to the trade income (relief cap, § 35 (1) sentence 2 EStG) — the credit is not guaranteed and never results in a refund.

  • Income tax on the profit

    Go to the income tax calculator

  • Minimum multiplier 200%: lower multipliers are raised automatically. From the 2027 assessment period it is 280% (Sec. 16 (4) GewStG, Federal Law Gazette 2026 I No. 197).

How this was calculated
Business profit
€50,000.00
Trade income
€50,000.00
Allowance
− €24,500.00
Trade income (rounded)
€25,500.00
× base rate 3.5% = tax base amount
€892.50
× multiplier 409% = trade tax
€3,650.33
  • Sole proprietorships: €24,500 allowance
  • Corporations: no allowance
  • Tax base rate: uniform 3.5%
  • Crediting against income tax: up to 4.0× the tax base amount
  • The crediting is applied automatically in your income tax return.

Basis: §§ 7–11, 16 GewStG (allowance, base rate, multiplier), § 35 EStG (credit).

Trade Tax Calculator by Rechnerzentrale(opens in a new tab)2026 values