Gewerbesteuer Calc 2026
German trade tax, §35 EStG
Free · In‑App Purchases · Designed for iPad. Not verified for macOS.
Estimate German Gewerbesteuer, compare municipal Hebesätze and review §35 EStG credit. 716 municipalities, dated sources and PDF export in Premium.
Gewerbesteuer Calculator 2026 — German trade tax for international business owners with a German Gewerbe registration, foreign HR and finance staff running German entities, and US/UK expat relocators with a GbR, OHG, KG, GmbH or UG.
The app estimates Gewerbesteuer transparently under §§ 7-11 GewStG: trade income (Gewerbeertrag), the €24,500 allowance for sole traders and partnerships (GbR/OHG/KG), the 3.5% base rate and the municipal Hebesatz multiplier. No more switching between Excel sheets, German web calculators and IHK Hebesatz lists — everything in one English-language app, with dated sources and a step-by-step breakdown.
Included calculators:
- Main Gewerbesteuer (legal-form aware: Einzelunternehmer, GbR, OHG, KG, GmbH, UG, AG)
- Hebesatz lookup across 716 German municipalities, current snapshot
- §35 EStG credit on German income tax — uses a simplified approximation with the credit factor, capped at actual income tax due (verify the current factor against the latest calculation from your Steuerberater for any binding figure)
- §8 Nr. 1 GewStG add-backs (interest, rents, leases, licences) with the €200,000 allowance and 25% add-back
- Hebesatz comparison across multiple cities — useful for headquarters or branch decisions
- GmbH total-burden calculator: Gewerbesteuer + Körperschaftsteuer 15% + Solidaritätszuschlag 5.5% on KSt
- Premium location analysis: Hebesatz spread across neighbouring municipalities
Typical situations:
- A US founder with a Berlin GbR (Hebesatz 410%) evaluates a move to a Brandenburg commuter town (200-300%)
- A UK relocator with a Frankfurt GmbH plans quarterly prepayments and cash-out
- An international HR manager models the impact of new German entities on group tax
- An expat consultant with a side Gewerbe estimates additional burden alongside salaried income
- A foreign accountant validates §8 Nr. 1 GewStG add-backs above the €200,000 threshold
- A relocation specialist compares Hebesatz between candidate cities for a hiring plan
Sources and snapshot:
- Hebesatz database derived from the Realsteuerhebesätze releases by the German Statistische Landesämter and IHKs
- §35 EStG logic follows the current Einkommensteuergesetz (EStG) and BMF circulars
- §8 Nr. 1 a-f GewStG add-backs with the statutory allowance
Premium (€4.99 one-time, no subscription):
- PDF export of all results for files or client handover
- GmbH burden calculator and Location Analysis unlocked
- Extended history
Privacy:
- All calculations run locally on the device
- History is not sent to the cloud
- No registration, no accounts
Important:
Independent informational tool. Not affiliated with BMF, Finanzämter, or any German government body. Does not constitute legal or tax advice — consult a German Steuerberater, Wirtschaftsprüfer, or Rechtsanwalt qualified for your case. Results are estimates; binding figures come from your tax advisor, the Finanzamt or the relevant municipality.
Ratings & Reviews
- This app hasn’t received enough ratings or reviews to display an overview.
New DIHK municipal trade tax multiplier data, transparent §35 tax-credit logic, PDF export, better comparisons, updated privacy text and improved App Store screenshots.
The developer, Cosmic Production d.o.o., indicated that the app’s privacy practices may include handling of data as described below. For more information, see the developer’s privacy policy .
Data Not Collected
The developer does not collect any data from this app.
Accessibility
The developer has not yet indicated which accessibility features this app supports. Learn More
Information
- Seller
- Cosmic Production d.o.o.
- Size
- 1.9 MB
- Category
- Finance
- Compatibility
Requires iOS 18.0 or later.
- iPhone
Requires iOS 18.0 or later. - iPad
Requires iPadOS 18.0 or later. - Mac
Requires macOS 15.0 or later and a Mac with Apple M1 chip or later. - Apple Vision
Requires visionOS 2.0 or later.
- iPhone
- Languages
English and 9 more
- English, Arabic, Croatian, German, Italian, Polish, Romanian, Russian, Turkish, Ukrainian
- Age Rating
4+
- 4+
- Contains
Advertising
- In-App Purchases
Yes
- Lifetime Premium $6.99
- Copyright
- © 2026 Cosmic Production d.o.o.
