German Trade Tax Calculator

Calculate German municipal trade tax using the assessment rate

Statutory calculation values for 2026

Sources: German Trade Tax Act § 11 and German Trade Tax Act § 16.

From trade income to German trade tax

The calculator first rounds trade income down to a full €100. For sole proprietorships and partnerships, it then subtracts the allowance. The remaining amount is multiplied by the 3.5% measurement rate and the municipal assessment rate.

How to use the calculator

Enter trade income before trade tax.
Select the legal form so the applicable allowance is used.
Enter the assessment rate set by the responsible municipality.
Review trade tax, the measurement amount, and the effective burden.

Example with €80,000 of trade income

For a sole proprietorship, €55,500 remains after the €24,500 allowance. At 3.5%, the measurement amount is €1,942.50. A 400% municipal rate produces €7,770 of trade tax. A corporation does not receive this allowance.

Income-tax credit and estimate limits

Natural persons may be able to credit trade tax against German income tax under separate conditions; this tool does not calculate that effect. It also excludes statutory additions, deductions, allocation among municipalities, and special legal-form rules.

Frequently Asked Questions

How is German trade tax calculated?

The calculator rounds trade income under the stored rule, subtracts the allowance stored for the selected legal form, and applies the measurement rate and user-entered municipal multiplier. Additions, deductions, and further legal-form details are not modeled.

What is the municipal assessment rate?

Each municipality sets this percentage. The tax measurement amount is multiplied by the rate. A 400% assessment rate corresponds to a factor of 4.

Who can use the allowance?

The calculator applies the €24,500 allowance to sole proprietorships and partnerships. It does not apply the allowance to corporations.

How does the German income-tax credit work?

Natural persons may credit trade tax against German income tax when the statutory conditions are met. The calculator shows trade tax before any possible credit.

Are statutory additions and deductions included?

No. Enter trade income after determining any required additions and deductions. The tool also does not allocate income among multiple municipalities.

Which tax year do the values cover?

The measurement rate, allowance, rounding increment, and minimum municipal rate use the German rules stored for 2026. You supply the municipality's actual rate.