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Germany Trade Tax 2025

Calculate Gewerbesteuer for your business type and municipality

Introduction

🎯 What

Municipal tax (Gewerbesteuer) levied on business profits.

👥 Who

Commercial businesses (Gewerbebetriebe). Freelancers are largely exempt.

💡 Why

Funds local municipalities. Rates vary by city (Hebesatz).

🏢 Business Details

Legal Form

Municipality (Optional)

Multiplier (Hebesatz %)

Avg ~360-490%. (Berlin 410%, Munich 490%)

📊 Profit Assessment

Annual Business Profit (GwSt Profit)

Add-backs (Hinzurechnungen)

Deductions (Kürzungen)

💵 Liability

Gewerbesteuer Rules 2025

Calculation Model

Adjusted Profit: Profit + Addbacks - Deductions.
Allowance: €24,500 (Only for Individuals/Partnerships).
Base Value (Steuermessbetrag): 3.5% of Taxable Income.
Final Tax: Base Value × Hebesatz (Multiplier).

FAQs

Q: Who is exempt?
A: Freelancers (Freiberufler) like doctors, lawyers, artists.

Q: Is it deductible?
A: Sole proprietors can offset a large portion against income tax (Einkommensteuer).

Q: Minimum rate?
A: Municipalities must set at least 200%. No upper limit.

Disclaimer: This calculator is for informational and Google AdSense purposes only. Calculations are estimates based on general German tax rules for 2025. Always consult a Steuerberater.