In 2026, the City of Hanover levies trade tax (Gewerbesteuer) at a multiplier (Hebesatz) of 480% (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 Hanover with €50,000 trade income: (€50,000 − €24,500) × 3.5% × 480% = €4,284.00 trade tax.
Tax advisers based in Hanover belong to the Steuerberaterkammer Niedersachsen. Whether someone is an appointed Steuerberater can be checked in the official register (Steuerberaterverzeichnis) of the Bundessteuerberaterkammer. The Federal and State Statistical Offices recorded 5,114 trade registrations and 3,567 trade deregistrations in Hanover in 2025.
Calculation: (€50,000 − €24,500 allowance under § 11(1) GewStG) × 3.5 % base rate × 480 % multiplier = €4,284.00. Under § 35 EStG four times the tax base reduces income tax, leaving about €714.00 as an extra cost.