Thrivelance Tools
See how much trade tax (Gewerbesteuer) really costs if your activity counts as a Gewerbe instead of a Freiberufler. We compare income tax, solidarity surcharge, and trade tax — net of the §35 credit — for 2026, at your local Hebesatz.
Same annual profit, taxed two ways. Figures update as you type.
Freiberufler net
€0
No trade tax.
Gewerbe net
€0
After Gewerbesteuer + §35 credit.
Difference
€0
| Breakdown | Freiberufler | Gewerbe |
|---|---|---|
| Income tax (Einkommensteuer) | ||
| Solidarity surcharge (Soli) | ||
| Trade tax (Gewerbesteuer) | ||
| §35 trade-tax credit | — | |
| Total tax | ||
| Effective rate |
The liberal professions listed in §18 EStG — doctors, lawyers, tax advisers, engineers, architects, journalists, and many “independent scientific, artistic, or teaching” activities. They register with the Finanzamt only, pay no trade tax, and don't join the trade register or the IHK.
A trade business deducts a €24,500 allowance, multiplies the rest by the 3.5% Steuermesszahl, then by the municipal Hebesatz. A higher Hebesatz means more trade tax — which is why where you're based matters as much as what you earn.
Sole proprietors credit 4× the trade-tax base amount against their income tax. At a Hebesatz of about 400% this fully cancels the trade tax — so being a Gewerbe is nearly free. Above 400%, the credit runs out and the surplus is a genuine extra cost, as in most big cities.
This models a single sole proprietor for 2026 and excludes church tax and health/pension contributions. A GmbH does not get the €24,500 allowance. If part of your work is commercial, the Finanzamt may treat the whole thing as a Gewerbe (“Abfärbung”) — worth planning around.
Common questions about this calculator.
A Freiberufler practises a liberal profession listed in §18 EStG and pays no trade tax (Gewerbesteuer). A Gewerbe is a commercial trade that pays trade tax on profit above €24,500. Both pay income tax and the solidarity surcharge on the same profit.
Trade tax is (profit − €24,500) × 3.5% × your municipality's Hebesatz. A Berlin Hebesatz of 410% on €60,000 profit, for example, gives roughly €510 of net trade tax after the §35 credit; in München at 490% it is more.
Almost. Sole proprietors credit 4× the trade-tax base amount against their income tax. At a Hebesatz of about 400% this fully offsets the Gewerbesteuer, so the classification barely matters. Above 400% — true in most cities — a residual cost remains, which this calculator shows.
No. Your status follows your actual activity under §18 EStG, and the Finanzamt decides. If part of your work is commercial, it can reclassify the whole business as a Gewerbe. This tool shows what that reclassification would cost in trade tax.
It uses the published 2026 §32a income-tax formula, the 5.5% solidarity surcharge with its allowance, and the trade-tax rules for a single sole proprietor. It excludes church tax, health and pension contributions, and the splitting tariff for couples. Use it for comparison and confirm with a Steuerberater.
