Germany
DEU·Europe
Official Tax Sources
Unique / Country-Specific Tax
Solidarity Surcharge (Solidaritätszuschlag); Trade Tax (Gewerbesteuer)
Source: bundesfinanzministerium.deNotes
BMF Germany
Regional Tax Variations (16)
Baden-Württemberg
Trade Tax ~430%; Church Tax 8% (9% in some municipalities)
Gewerbesteuer multiplier ~430%; Church Tax 8%
Strong automotive/engineering base; Stuttgart capital
Bavaria (Bayern)
Trade Tax ~490%; Church Tax 8%
Gewerbesteuer ~490%; Church Tax 8%
Lowest Gewerbesteuer in large states
Berlin
Trade Tax 410%; city-state rules
Gewerbesteuer 410%; Church Tax 9%
Capital city; tech startup hub
Brandenburg
Trade Tax ~350%; lower multiplier than West
Gewerbesteuer ~350%; East Germany investment premia
Surrounds Berlin; logistics corridor
Bremen
Trade Tax 460%
Gewerbesteuer 460%; city-state
Smallest German state; port city
Hamburg
Trade Tax 470%
Gewerbesteuer 470%; city-state
Major port and financial centre
Hesse
Trade Tax ~460%; Frankfurt finance hub
Gewerbesteuer ~460%; bank levy
Frankfurt: European Central Bank, Deutsche Börse
Mecklenburg-Vorpommern
Lowest Trade Tax multipliers in Germany
Gewerbesteuer ~300%; East Germany zone
Tourism and agriculture dominant
Lower Saxony (Niedersachsen)
Trade Tax ~400%
Gewerbesteuer ~400%
Volkswagen HQ; major farming state
North Rhine-Westphalia
Trade Tax ~450%
Gewerbesteuer ~450%; solidarity investments
Largest German state by population and GDP
Rhineland-Palatinate
Trade Tax ~400%
Gewerbesteuer ~400%; wine sector
Significant wine industry; chemical industry
Saarland
Trade Tax ~400%
Gewerbesteuer ~400%; steel industry legacy
Borders France; automotive / steel
Saxony (Sachsen)
Trade Tax ~450%
Gewerbesteuer ~450%; East investment premium
Dresden semiconductors; Leipzig logistics
Saxony-Anhalt (Sachsen-Anhalt)
Trade Tax ~350%
Gewerbesteuer ~350%; East
Chemical triangle; Halle and Magdeburg
Schleswig-Holstein
Trade Tax ~400%
Gewerbesteuer ~400%
Borders Denmark; maritime/wind energy
Thuringia (Thüringen)
Trade Tax ~350%
Gewerbesteuer ~350%; East
Erfurt; Optics/photonics cluster
| State / Province | Type of Variation | Key Local Tax | Notes |
|---|---|---|---|
| Baden-Württemberg | Gewerbesteuer multiplier ~430%; Church Tax 8% | Trade Tax ~430%; Church Tax 8% (9% in some municipalities) | Strong automotive/engineering base; Stuttgart capital |
| Bavaria (Bayern) | Gewerbesteuer ~490%; Church Tax 8% | Trade Tax ~490%; Church Tax 8% | Lowest Gewerbesteuer in large states |
| Berlin | Gewerbesteuer 410%; Church Tax 9% | Trade Tax 410%; city-state rules | Capital city; tech startup hub |
| Brandenburg | Gewerbesteuer ~350%; East Germany investment premia | Trade Tax ~350%; lower multiplier than West | Surrounds Berlin; logistics corridor |
| Bremen | Gewerbesteuer 460%; city-state | Trade Tax 460% | Smallest German state; port city |
| Hamburg | Gewerbesteuer 470%; city-state | Trade Tax 470% | Major port and financial centre |
| Hesse | Gewerbesteuer ~460%; bank levy | Trade Tax ~460%; Frankfurt finance hub | Frankfurt: European Central Bank, Deutsche Börse |
| Mecklenburg-Vorpommern | Gewerbesteuer ~300%; East Germany zone | Lowest Trade Tax multipliers in Germany | Tourism and agriculture dominant |
| Lower Saxony (Niedersachsen) | Gewerbesteuer ~400% | Trade Tax ~400% | Volkswagen HQ; major farming state |
| North Rhine-Westphalia | Gewerbesteuer ~450%; solidarity investments | Trade Tax ~450% | Largest German state by population and GDP |
| Rhineland-Palatinate | Gewerbesteuer ~400%; wine sector | Trade Tax ~400% | Significant wine industry; chemical industry |
| Saarland | Gewerbesteuer ~400%; steel industry legacy | Trade Tax ~400% | Borders France; automotive / steel |
| Saxony (Sachsen) | Gewerbesteuer ~450%; East investment premium | Trade Tax ~450% | Dresden semiconductors; Leipzig logistics |
| Saxony-Anhalt (Sachsen-Anhalt) | Gewerbesteuer ~350%; East | Trade Tax ~350% | Chemical triangle; Halle and Magdeburg |
| Schleswig-Holstein | Gewerbesteuer ~400% | Trade Tax ~400% | Borders Denmark; maritime/wind energy |
| Thuringia (Thüringen) | Gewerbesteuer ~350%; East | Trade Tax ~350% | Erfurt; Optics/photonics cluster |