In 2026, the City of Frankfurt am Main levies trade tax (Gewerbesteuer) at a multiplier (Hebesatz) of 460% (source: DIHK Hebesatz survey 2026). 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 Frankfurt am Main with €50,000 trade income: (€50,000 − €24,500) × 3.5% × 460% = €4,105.50 trade tax.
Tax advisers based in Frankfurt am Main belong to the Steuerberaterkammer Hessen. Whether someone is an appointed Steuerberater can be checked in the official register (Steuerberaterverzeichnis) of the Bundessteuerberaterkammer. The Federal and State Statistical Offices recorded 7,656 trade registrations and 5,333 trade deregistrations in Frankfurt am Main in 2025.
Calculation: (€50,000 − €24,500 allowance under § 11(1) GewStG) × 3.5 % base rate × 460 % multiplier = €4,105.50. Under § 35 EStG four times the tax base reduces income tax, leaving about €535.50 as an extra cost.