Corporate Tax Calculator
for Germany
Are you a business owner in Germany looking to calculate your corporate tax rate?
Then, you’re in the right place.
Using our corporate tax calculator, you can determine the corporate tax rate for your business location and better understand your tax obligations.
1. Determine the local “Hebesatz” in your municipality by searching below:
| wdt_ID | State | Municipality | Bevölkerung am 30.06.2021 | "Hebesatz" |
|---|---|---|---|---|
| 10850 | Berlin | Berlin | 3.664.128 | 410 |
| 10851 | Hamburg | Hamburg | 1.841.000 | 470 |
| 10852 | Bayern | München | 1.487.560 | 490 |
| 10853 | Nordrhein-Westfalen | Köln | 1.073.426 | 475 |
| 10854 | Hessen | Frankfurt am Main, Stadt | 755.166 | 460 |
2. Enter your corporate profits and “Hebesatz” here:
How to calculate Corporation (UG, AG, and GmbH) Tax in Germany
Understanding the main components of corporate tax is key. In Germany, corporate tax consists of two main components: corporation tax (Körperschaftsteuer) and trade tax (Gewerbesteuer).
The corporation tax is levied at a uniform rate of 15% plus a solidarity surcharge (SolS) of 5.5%, resulting in a total rate of 15.825%.
Meanwhile, trade tax is levied by local authorities on business income, with varying rates ranging from 7% to 21%, depending on the municipality in which the business is located.
Please read our full guide if you want to find out more about corporate tax in Germany.
In Germany, the trade tax is a combination of a uniform tax rate (3.5%) and a municipal tax rate (“Hebesatz”), depending on where the business is located. In the year 2021 the Hebesatz ranges from 200 to 600. Use the Table above to find the “Hebesatz” applicable to your business.
Model calculation:
A GmbH with an annual taxable income of EUR 1,000,000 is based in city A. City A has stipulated a municipal “Hebesatz” of 400 percent. The tax base amount for the GmbH is 3.5 percent of its annual taxable earnings or EUR 35,000. The EUR 35,000 is multiplied by the municipal multiplier of 400 percent, resulting in a total trade tax amount for the GmbH of EUR 140,000.
Data sources:
- Hebesätze: Statistische Ämter des Bundes und der Länder für 2021, Stand 06.2022