UG & GmbH day to day · 4.1
How much tax does a UG or GmbH pay?
Short answer
On its profit, a UG or GmbH pays Körperschaftsteuer (corporate income tax) with Solidaritätszuschlag (solidarity surcharge) and Gewerbesteuer (trade tax). Combined, this amounts to around 23 to 33% depending on the municipality, or roughly 30% in many large cities. If you distribute the profit to yourself, personal tax is added.
Key points
Example with €100,000 profit and a 400% Hebesatz (municipal trade tax multiplier):
| Tax | Amount |
|---|---|
| Körperschaftsteuer 15% | €15,000 |
| Solidaritätszuschlag 5.5% on that | €825 |
| Gewerbesteuer 3.5% × 400% | €14,000 |
| Total | €29,825 |
- Gewerbesteuer is the variable factor: It depends on your municipality's Hebesatz.
- Profit retained in the company is fully taxed after this.
- If you distribute it, you generally pay Abgeltungsteuer (flat-rate withholding tax) personally. In total, you then end up at just under 50%.
- The company can carry forward losses to subsequent years and offset them against profits.
Figures & thresholds (as of November 2026)
- Körperschaftsteuer: 15%, decreasing by one percentage point each year from 2028 down to 10% from 2032
- Gewerbesteuer-Hebesatz: at least 200%
- Abgeltungsteuer on distributions: 25% + Soli
Legal basis
§ 23 KStG§ 11 GewStG§ 16 GewStG§ 32d EStG§ 10d EStG
Continue
- Next video: What is corporate income tax (Körperschaftsteuer)?
- Related: Which taxes does my UG or GmbH pay?
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