In 2026, the City of Essen levies trade tax (Gewerbesteuer) at a multiplier (Hebesatz) of 479%, down from 480% (source: City of Essen). Only commercial businesses pay trade tax, not freelancers under § 18 EStG. Sole proprietorships and partnerships receive a €24,500 allowance on trade income under § 11(1) GewStG. The Hebesatz is applied to the tax base of 3.5% of trade income after the allowance. Example for a sole proprietor in Essen with €50,000 trade income: (€50,000 − €24,500) × 3.5% × 479% = approx. €4,275.08 trade tax.
Tax advisers based in Essen belong to the Steuerberaterkammer Düsseldorf. Whether someone is an appointed Steuerberater can be checked in the official register (Steuerberaterverzeichnis) of the Bundessteuerberaterkammer. The Federal and State Statistical Offices recorded 7,459 trade registrations and 4,630 trade deregistrations in Essen in 2025.
Calculation: (€50,000 − €24,500 allowance under § 11(1) GewStG) × 3.5 % base rate × 479 % multiplier = €4,275.08. Under § 35 EStG four times the tax base reduces income tax, leaving about €705.08 as an extra cost.