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.