In 2026, Hamburg levies trade tax (Gewerbesteuer) at an unchanged multiplier (Hebesatz) of 470% (source: Hamburg Ministry of Finance). 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 Hamburg with €50,000 trade income: (€50,000 − €24,500) × 3.5% × 470% = €4,194.75 trade tax.
Tax advisers based in Hamburg belong to the Steuerberaterkammer Hamburg. Whether someone is an appointed Steuerberater can be checked in the official register (Steuerberaterverzeichnis) of the Bundessteuerberaterkammer. The Federal and State Statistical Offices recorded 20,716 trade registrations and 13,562 trade deregistrations in Hamburg in 2025.
Calculation: (€50,000 − €24,500 allowance under § 11(1) GewStG) × 3.5 % base rate × 470 % multiplier = €4,194.75. Under § 35 EStG four times the tax base reduces income tax, leaving about €624.75 as an extra cost.