Trade tax per head
Local business tax (Gewerbesteuer) collected per inhabitant, 2025
Local councils in the former West collected €978 in trade tax per inhabitant in 2025, 1.7 times the €581 in the East. Across districts the take ranges from €4,200 in Frankfurt am Main to €196 in Germersheim.
< €596€596€839€1,082€1,325≥ €1,568
Inner-German border 1949–1990 ·401 districts · 2025
Former West
€978
excl. Berlin
Former East
€581
excl. Berlin
Berlin
€894
Germany
€915
The East stands at 59% of the West's level (2025).
By state
- Hamburg€1,884
- Hessen€1,245
- Bremen€1,165
- Bayern€1,044
- Nordrhein-Westfalen€943
- Baden-Württemberg€902
- Berlin€894
- Schleswig-Holstein€856
- Niedersachsen€835
- Rheinland-Pfalz€710
- Saarland€696
- Sachsen-Anhalt€610
- Sachsen€606
- Brandenburg€560
- Mecklenburg-Vorpommern€558
- Thüringen€544
2025
Notes & caveats
- Actual trade-tax revenue (Istaufkommen) of all municipalities in the district, divided by inhabitants on 30 June 2025 as given in the report.
- Trade tax is paid where a company has its premises, and it swings with company profits: a single large employer can move a district's figure a long way from one year to the next.
- East (without Berlin), West and state figures are our calculation from the district counts.
- Hanau became an independent city on 1 January 2026; for 2025 it is part of Main-Kinzig-Kreis, whose value the map shows for both.
Show the table
| State | Side | 2025 |
|---|---|---|
| Saarland | west | €696 |
| Berlin | berlin | €894 |
| Brandenburg | east | €560 |
| Mecklenburg-Vorpommern | east | €558 |
| Sachsen | east | €606 |
| Sachsen-Anhalt | east | €610 |
| Thüringen | east | €544 |
| Schleswig-Holstein | west | €856 |
| Hamburg | west | €1,884 |
| Niedersachsen | west | €835 |
| Bremen | west | €1,165 |
| Nordrhein-Westfalen | west | €943 |
| Hessen | west | €1,245 |
| Rheinland-Pfalz | west | €710 |
| Baden-Württemberg | west | €902 |
| Bayern | west | €1,044 |