Germany Corporate Tax Calculator 2026 — KSt & Gewerbesteuer
Calculate Körperschaftsteuer (15%), Solidaritätszuschlag (5.5%), and Gewerbesteuer for German companies. Supports GmbH, UG, AG, and partnerships with municipality-specific Hebesatz rates.
How German corporate taxation works in 2026
German corporations (GmbH, UG, AG) pay Körperschaftsteuer (KSt) at a flat 15% rate on taxable profit, plus the Solidaritätszuschlag (Soli) at 5.5% of the KSt amount. In addition, all businesses pay Gewerbesteuer (trade tax), which varies by municipality through the Hebesatz multiplier (typically 200%–500%). The effective Gewerbesteuer rate is 3.5% × Hebesatz. For partnerships (KG, OHG, GbR), profits are taxed at the personal level via Einkommensteuer, but Gewerbesteuer still applies (with a €24,500 Freibetrag) and is creditable against income tax.
Germany Corporate Tax Calculator 2026 — KSt & Gewerbesteuer
Free German corporate tax calculator. Calculate Körperschaftsteuer (15%), Soli, and Gewerbesteuer for GmbH, UG, AG and partnerships with municipal Hebesatz.
Calculation Breakdown
Tax Breakdown
Effective Tax Rate at Different Hebesatz Levels
Understanding your results
Körperschaftsteuer (KSt) is a flat 15% on taxable profit after deducting trade tax. The Solidaritätszuschlag adds 5.5% on top of the KSt amount. Gewerbesteuer is calculated as: (profit + add-backs) × 3.5% × (Hebesatz / 100). Trade tax add-backs (Hinzurechnungen) apply when interest, rent, and leasing costs exceed €100,000 — 25% of the excess is added back to the trade tax base. For corporations, Gewerbesteuer is partially deductible (approximately 75%) for KSt purposes.
GmbH vs Partnership — key differences
Corporations (GmbH/UG/AG): Pay KSt + Soli + Gewerbesteuer with no Freibetrag. The effective total tax rate typically ranges from 30% to 33% depending on the municipality. Partnerships (KG/OHG/GbR): No KSt — profits pass through to partners who pay Einkommensteuer at their personal progressive rate. A €24,500 Freibetrag applies to Gewerbesteuer. The trade tax paid is credited against the personal income tax liability.
Hebesatz comparison across German cities
Gewerbesteuer varies significantly by location. Munich has one of the highest Hebesätze at 490%, followed by Cologne (475%), Hamburg (470%), and Frankfurt (460%). Berlin is more moderate at 410%. Smaller towns and rural municipalities often have lower rates between 300% and 380%. This can make a meaningful difference in the total tax burden — a business in Munich may pay 2–3 percentage points more in effective tax than one in a small town with a 300% Hebesatz.
Debt vs equity financing considerations
Interest costs are generally tax-deductible for KSt purposes, but the trade tax add-back rules (Hinzurechnungen) impose a 25% add-back on interest, rent, and leasing costs exceeding €100,000. This means highly leveraged companies face a higher effective Gewerbesteuer burden. Thin capitalization rules (Gesellschafter-Fremdfinanzierung) may also recharacterize excessive debt financing as equity for tax purposes under §8a KStG.