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Tools / Trade tax calculator (Gewerbesteuer)

Part of the topic: 💶 Taxes & salary

Trade tax calculator (Gewerbesteuer)

Enter the trade income (profit plus additions minus deductions) and your municipality's Hebesatz.

✓ Free · ✓ no sign-up · ✓ no cookies · ✓ runs in your browser

Trade tax
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Trade income rounded down to full €100, minus the allowance of €24,500 for natural persons and partnerships (§ 11 GewStG), × 3.5 % base rate × Hebesatz (at least 200 %). Sole traders and partners can credit 4.0 × the base amount against income tax, at most the trade tax actually paid (§ 35 EStG) – the credit is also limited by the income tax due.

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🔒 Runs entirely in your browser – nothing you enter is uploaded or stored.

How to use it

  1. Enter the trade income from your profit calculation.
  2. Choose the legal form.
  3. Enter the Hebesatz of your municipality.
Your inputs live only in the link, not on our server.

Last checked: October 2026 · Based on: § 11, § 16 Trade Tax Act (GewStG); § 35 Income Tax Act (EStG). Found a mistake? Use the form below – we fix confirmed errors and update the date.

Frequently asked questions

Do freelancers pay trade tax?

No – freelancers (Freiberufler) under § 18 EStG are not subject to trade tax; only commercial businesses are.

From what profit do sole traders pay trade tax?

Above the allowance of €24,500 trade income per year.

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