Corporate Tax Calculator Germany 2026

Calculate the Business Tax (municipal tax on commercial activities) 2026. Formula: (Business Income - Exemption Amount) * 3.5% of Total Value * Rate Percentage.

Corporate Data

Useful before business tax and income tax
Min. legal: 200%. National average: ~400%
25% passive interest, 12.5% mobile lease, 5% property fees
1.2% Land value per unit of business, dividends etc.
Capital companies do not have a €24,500 tax-free allowance.
Preset Hebesatz City Centers:

Tax Revenue Result

Business tax
10.570,00 EUR
Customs duty amount
2.642,50 EUR
Effective Quota
10.57%

Step-by-Step Calculation

Business tax (due)100.000,00 EUR
Tax Free Allowance (§11 Value Added Tax Act)- 24.500,00 EUR
Value for tax purposes (rounded to the nearest hundred)75.500,00 EUR
Tax rate: 3.5%= 2.642,50 EUR
x Hebesatz 400%= 10.570,00 EUR
Total Value Added Tax (VAT)10.570,00 EUR

Come utilizzare Calcolatore Gewerbesteuer Germania 2026

Insert Business Invoice (useful for business)

Business profit before business tax. For sole proprietorships, it corresponds to the net profit of the commercial balance.

Add Additions and Subtractions

Concessions (e.g. 25% of passive interest §8 Tax Law) increase the base. Cuts (e.g. 1.2% of the cadastral value §9 Tax Law) reduce it.

Select your municipal quota

Every German town sets its own Hebesatz. The minimum legal rate is 200%, the national average is around 400%. Use city presets.

Analyze the result

View the business tax amount, total business tax, effective rate, and total burden in relation to profit.

Suggerimenti

  • Reduce tax base through Section 9 (9) Value Added Tax Act: 1.2% of the land's unit value of the business.
  • Incorporations under section 8 of the Value Added Tax Act include 25% of passive interest, 5% of rental property lease fees, and 12.5% of mobile leasing fees.
  • The €24,500 flat rate only applies once to the entrepreneur, not to the company. Calculate carefully with multiple participations.
  • Corporate tax is not deductible as an operating expense, but reduces the taxable base for corporation tax and solidarity surcharge.

Domande frequenti

How is the corporation tax calculated?

Tax formula: (Gross income - Exemption amount) * 3.5% (Number of persons) * Tax rate. The exemption amount is €24,500 per natural person and company; zero for GmbH and AG.

What is the business tax amount?

National uniform base rate: 3.5% (taxable value rounded to the nearest hundredth). Each municipality applies its own Hebesatz.

Is business tax deductible?

No. Since 2008, business tax is no longer deductible as business expense. However, it is partially compensated through the personal income tax adjustment (Section 35 EStG) for sole entrepreneurs.

Which cities have the highest Hebesatz?

High values - cities in the Ruhr region have high tax rates due to their industrial history.