German Gewerbesteuer Calculator
Calculate German trade tax for self-employed businesses with the €24,500 tax-free allowance, municipal Hebesatz, and § 35 EStG credit.
1How to Use German Gewerbesteuer Calculator
The German trade tax (Gewerbesteuer) is levied by municipalities on business profits over the statutory €24,500 allowance, with substantial relief credited against personal income tax under EStG § 35.
- Step 1.Enter annual business operating profit in Euros (€).
- Step 2.Enter your municipality trade tax multiplier (Hebesatz, typically 350% to 490%).
- Step 3.Review the gross Gewerbesteuer and the § 35 EStG income tax credit offset.
- Step 4.View your actual net extra tax burden.
2Formulas, Methodology & Key Features
Gewerbesteuer Statutory Calculation Formula
Trade tax equals the municipal Hebesatz multiplied by the Steuermessbetrag (3.5% of profit over €24,500), offset by an income tax credit of up to 4.0× the base amount:
3Gewerbesteuer Matrix nach Hebesatz & Gewinn (€)
| Gewinn (€) | Hebesatz 350% (Netto) | Hebesatz 410% (Netto) | Hebesatz 490% (Netto) | Freibetrag |
|---|---|---|---|---|
| 30.000 € | 0 € Netto-Last | 19 € Netto-Last | 173 € Netto-Last | 24.500 € |
| 50.000 € | 0 € Netto-Last | 89 € Netto-Last | 803 € Netto-Last | 24.500 € |
| 80.000 € | 0 € Netto-Last | 194 € Netto-Last | 1.748 € Netto-Last | 24.500 € |
| 120.000 € | 0 € Netto-Last | 334 € Netto-Last | 3.008 € Netto-Last | 24.500 € |
?Frequently Asked Questions (FAQ)
Common questions answered about German Gewerbesteuer Calculator.
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