Taxes

Overview:
Trade tax:
Real estate transfer tax:

You can find a calculator for further calculations here.

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The company's registered office determines where the company is liable to pay tax. Trade tax is levied by the municipalities in which the company has its registered office or a permanent establishment. This means that the company is liable for trade tax in the municipality in which it has its registered office.

The amount of trade tax varies from municipality to municipality, as each municipality sets its own assessment rate. The registered office of the company therefore determines which assessment rate is applied. In municipalities with a high assessment rate, the trade tax is higher than in municipalities with a low assessment rate.

The following table shows the trade tax rates for all cities in North Rhine-Westphalia. In Monheim am Rhein and Leverkusen, the trade tax rate in North Rhine-Westphalia is the lowest.

MunicipalityResidentsGewST Hebesätze 2025Trade tax rates 2024Trade tax rates 2023
Aachen, Stadt249.070475475475
Ahaus, Stadt39.658416416416
Ahlen, Stadt52.627445445445
Alfter23.467550550550
Alsdorf, Stadt47.678495495495
Arnsberg, Stadt73.423469459459
Attendorn, Hansestadt24.207405405395
Bad Honnef, Stadt25.738470470428
Bad Oeynhausen, Stadt48.803450432432
Bad Salzuflen, Stadt54.074496445445
Baesweiler, Stadt27.351470470440
Beckum, Stadt36.737435435425
Bedburg, Stadt23.867495495495
Bergheim, Stadt61.807500500500
Bergisch Gladbach, Stadt111.645460460460
Bergkamen, Stadt48.669480480480
Bielefeld, Stadt334.002480480480
Bocholt, Stadt71.074458458458
Bochum, Stadt363.441495495495
Bonn, Stadt331.885537537490
Borken, Stadt42.974416416416
Bornheim, Stadt48.435515515515
Bottrop, Stadt117.311490490490
Brilon, Stadt25.303434434434
Brühl, Stadt43.998460460460
Bünde, Stadt45.364420420420
Büren, Stadt21.328418418418
Castrop-Rauxel, Stadt73.078500500500
Coesfeld, Stadt36.382450450450
Datteln, Stadt34.876480480480
Delbrück, Stadt32.266416416415
Detmold, Stadt73.969468446446
Dinslaken, Stadt67.114499460460
Dormagen, Stadt64.553500500500
Dorsten, Stadt74.551505505505
Dortmund, Stadt586.852485485485
Duisburg, Stadt495.152505505515
Dülmen, Stadt46.877435435435
Düren, Stadt91.814450450450
Düsseldorf, Stadt619.477440440440
Elsdorf, Stadt21.745555555525
Emmerich am Rhein, Stadt30.854425425425
Emsdetten, Stadt35.927450450450
Enger, Stadt20.483465465465
Ennepetal, Stadt30.306499499499
Erftstadt, Stadt49.667565565565
Erkelenz, Stadt43.492460420420
Erkrath, Stadt43.594420420420
Eschweiler, Stadt55.784495490490
Espelkamp, Stadt24.754422422417
Essen, Stadt579.432480480480
Euskirchen, Stadt58.754475475475
Frechen, Stadt52.155490490490
Fröndenberg/Ruhr, Stadt20.436495465465
Geilenkirchen, Stadt27.836450430430
Geldern, Stadt33.733429429418
Gelsenkirchen, Stadt260.126480480480
Geseke, Stadt21.411460460450
Gevelsberg, Stadt30.669490490490
Gladbeck, Stadt75.343495495495
Goch, Stadt34.593420420420
Greven, Stadt37.700455455455
Grevenbroich, Stadt63.922450450450
Gronau (Westf.), Stadt49.031439439417
Gummersbach, Stadt51.126487482475
Gütersloh, Stadt101.158463416414
Haan, Stadt30.298427426421
Hagen, Stadt188.713520530520
Halle (Westf.), Stadt21.574417417417
Haltern am See, Stadt37.808500500500
Hamm, Stadt179.238465465465
Hamminkeln, Stadt26.900452500452
Harsewinkel, Stadt25.575370370370
Hattingen, Stadt54.061515515515
Heiligenhaus, Stadt26.367475475475
Heinsberg, Stadt42.888431431431
Hemer, Stadt33.708480480480
Hennef (Sieg), Stadt47.400525525500
Herdecke, Stadt22.689535535535
Herford, Hansestadt66.551443430430
Herne, Stadt156.621500500500
Herten, Stadt61.910480480480
Herzogenrath, Stadt46.290485485485
Hilden, Stadt55.182400400400
Hörstel, Stadt20.506415415415
Höxter, Stadt28.467440440440
Hückelhoven, Stadt40.712417417417
Hürth, Stadt60.034480480480
Ibbenbüren, Stadt51.888481481453
Iserlohn, Stadt91.873480480480
Jüchen, Stadt23.611470470460
Jülich, Stadt32.635513513513
Kaarst, Stadt43.661439439439
Kamen, Stadt42.544470470470
Kamp-Lintfort, Stadt37.847490490490
Kempen, Stadt34.562440440440
Kerpen, Stadt66.294500500500
Kevelaer, Stadt27.891416416416
Kleve, Stadt52.470417417417
Köln, Stadt1.073.096475475475
Königswinter, Stadt41.065470470470
Korschenbroich, Stadt33.786450450450
Krefeld, Stadt227.050475475480
Kreuztal, Stadt30.787480480420
Kürten20.128480480480
Lage, Stadt34.686444444444
Langenfeld (Rheinland), Stadt59.223360360299
Leichlingen (Rheinland), Stadt27.868445445445
Lemgo, Stadt40.345450450435
Lengerich, Stadt22.527442442442
Lennestadt, Stadt25.176440440440
Leverkusen, Stadt163.851250250250
Lindlar21.430515515495
Lippstadt, Stadt68.007440440440
Lohmar, Stadt30.452500500500
Löhne, Stadt39.977450450431
Lübbecke, Stadt25.674417417417
Lüdenscheid, Stadt71.230499499499
Lüdinghausen, Stadt24.847460460460
Lünen, Stadt85.721490490490
Marl, Stadt83.697530530530
Mechernich, Stadt28.327498498498
Meckenheim, Stadt24.693520520510
Meerbusch, Stadt56.855450450450
Meinerzhagen, Stadt20.535450450450
Menden (Sauerland), Stadt52.096420420420
Meschede, Stadt29.608425435435
Mettmann, Stadt38.808510510435
Minden, Stadt81.857460447447
Moers, Stadt103.725495480480
Mönchengladbach, Stadt261.001490490490
Monheim am Rhein, Stadt41.913250250250
Mülheim an der Ruhr, Stadt170.739580580580
Münster, Stadt317.713460460460
Netphen, Stadt23.116500500475
Nettetal, Stadt42.508410410410
Neukirchen-Vluyn, Stadt27.613500500495
Neunkirchen-Seelscheid20.109515515515
Neuss, Stadt152.731455455455
Niederkassel, Stadt38.694510510490
Oberhausen, Stadt208.752580580580
Ochtrup, Stadt20.230450450450
Oelde, Stadt29.210413413412
Oer-Erkenschwick, Stadt31.395490490490
Olpe, Stadt24.677440435435
Overath, Stadt27.148550465465
Paderborn, Stadt152.531418418418
Petershagen, Stadt25.027438423423
Plettenberg, Stadt24.716450450450
Porta Westfalica, Stadt35.658460460460
Pulheim, Stadt54.805475475475
Radevormwald, Stadt21.952490490490
Ratingen, Stadt86.424410410400
Recklinghausen, Stadt110.714520520520
Rees, Stadt21.045425416416
Remscheid, Stadt111.770490490490
Rheda-Wiedenbrück, Stadt48.714416416416
Rheinbach, Stadt26.831531531531
Rheinberg, Stadt30.863520520510
Rheine, Stadt76.948430430430
Rietberg, Stadt29.564414414414
Rösrath, Stadt28.712490490490
Salzkotten, Stadt25.040418418418
Sankt Augustin, Stadt55.563525490490
Schloß Holte-Stukenbrock, Stadt27.120390370370
Schmallenberg, Stadt24.704420360380
Schwelm, Stadt28.501495495495
Schwerte, Hansestadt an der Ruhr46.240490490490
Selm, Stadt25.983485485485
Senden20.358430430430
Siegburg, Stadt41.660515515515
Siegen, Stadt101.516505505495
Soest, Stadt47.929442442430
Solingen, Stadt158.957475475475
Sprockhövel, Stadt24.659490490490
Stadtlohn, Stadt20.458418418418
Steinfurt, Stadt34.645450450450
Steinhagen20.495414414414
Stolberg (Rhld.), Stadt56.103495495495
Sundern (Sauerland), Stadt27.511469460460
Telgte, Stadt20.301463455
Tönisvorst, Stadt29.257485485485
Troisdorf, Stadt75.222500500500
Übach-Palenberg, Stadt23.979508475475
Unna, Stadt58.911528481481
Velbert, Stadt81.593475475440
Verl, Stadt25.177355355355
Versmold, Stadt21.829416416414
Viersen, Stadt77.523460460460
Voerde (Niederrhein), Stadt35.889470470470
Vreden, Stadt22.758416416416
Wachtberg20.331520520520
Waldbröl, Stadt20.081565565
Waltrop, Stadt29.429495495495
Warburg, Hansestadt22.953440440420
Warendorf, Stadt37.146432432427
Warstein, Stadt24.325470460460
Wegberg, Stadt28.213455433433
Werl, Stadt30.736437437437
Wermelskirchen, Stadt34.480480480480
Werne, Stadt29.355445445445
Wesel, Stadt60.688468468448
Wesseling, Stadt37.519475470460
Wetter (Ruhr), Stadt27.236500500500
Wiehl, Stadt25.088480475460
Willich, Stadt50.133449449434
Wipperfürth, Hansestadt20.879470470470
Witten, Stadt95.107520520520
Wülfrath, Stadt21.009440440440
Wuppertal, Stadt354.572490490490
Würselen, Stadt38.480505495495
Xanten, Stadt21.502495495475
Zülpich, Stadt20.597475475475

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