In 2026, the state capital Mainz levies trade tax (Gewerbesteuer) at a multiplier (Hebesatz) of 460% (source: Bund der Steuerzahler Rheinland-Pfalz, trade tax comparison of 6 October 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 Mainz with €50,000 trade income: (€50,000 − €24,500) × 3.5% × 460% = €4,105.50 trade tax.
Under § 35 EStG, sole proprietors and partners can reduce their income tax by four times the trade tax base amount. At a Hebesatz of 460%, €535.50 of the example remains as a real extra cost, provided the income tax on the commercial income is high enough. Corporations such as a GmbH get neither the allowance nor the credit.
Tax advisers based in Mainz belong to the Steuerberaterkammer Rheinland-Pfalz. Whether someone is an appointed Steuerberater can be checked in the official register (Steuerberaterverzeichnis) of the Bundessteuerberaterkammer.
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.