Work out German trade tax from trade income, legal form and the municipal multiplier - allowance and base rate included, no upload.
No. Everything runs in your browser - your file never leaves your device. How this is verifiable
In Germany every standing trade business pays trade tax to its municipality. The base is the trade income (the profit after trade-tax additions and deductions), rounded down to a full 100 euros. For sole traders and partnerships a 24,500 euro allowance is subtracted; corporations such as a GmbH have no allowance. The remainder is multiplied by the nationwide base rate of 3.5 percent - giving the tax base amount - and that by the municipal multiplier. The multiplier is at least 200 percent and varies considerably from one municipality to the next.
The calculation runs entirely locally in your browser, in pure JavaScript - nothing is uploaded and nothing is stored. From the trade income, legal form and multiplier the calculator works out the tax base amount, the trade tax and the effective rate relative to the trade income. Without an allowance (corporation) the effective rate equals the base rate times the multiplier, e.g. 3.5 percent times 400 percent equals 14 percent; with an allowance (sole trader/partnership) it comes out lower, because the allowance shrinks the taxable base. Change any input and everything updates instantly. You can see directly how strongly the municipal multiplier alone affects the tax.
An honest note: this is a model-based estimate of the gross trade tax, not tax advice. Important for sole traders and partnerships: under section 35 EStG the trade tax is credited against income tax almost in full up to a multiplier of around 400 percent - so the actual extra burden there is small. Corporations get no credit; the trade tax is a real burden. Not modelled are the additions and deductions (sections 8/9 GewStG) - the calculator takes the trade income as given - or a loss carry-forward. Applies to Germany only. The assessment is authoritative.
| Input formats | Form inputs (no file) |
|---|---|
| Processing | Locally in your browser (JavaScript) |
| File upload | None |
Limitations: A model-based estimate of the gross trade tax: (trade income rounded to 100 euros, minus the 24,500 allowance for sole traders/partnerships) times 3.5 percent times the multiplier. Not modelled: the income-tax credit (section 35 EStG, which greatly reduces the burden of natural persons), additions/deductions, loss carry-forward. Germany only. Not tax advice.
No. The calculation runs entirely locally in the browser (pure JavaScript); nothing is sent or stored.
Sole traders and partnerships have a 24,500 euro allowance. Corporations such as a GmbH or AG have no allowance.
A percentage set by the municipality (at least 200 percent) by which the tax base amount is multiplied. It varies widely - large cities are often at 400 to 500 percent.
Yes, for sole traders and partnerships under section 35 EStG - almost fully up to a multiplier of around 400 percent. Corporations get no credit.
The profit from the business after trade-tax additions and deductions. This calculator takes it as given and does not derive it.