GmbH tax calculator
Work out what your GmbH or UG pays in tax and what you keep in the end: as a dividend, as salary or as a mix of both.
Your GmbH
Pick your municipality or enter its multiplier yourself.
Company taxes
€29,825.00
- Trade income (rounded down to €100)€100,000
- Base amount (3.5%)€3,500.00
- Trade tax (multiplier 400%)€14,000.00
- Corporate tax (15%)€15,000.00
- Solidarity surcharge (5.5% of corporate tax)€825.00
- Company taxes€29,825.00
- Share of the profit29.83%
- Profit after taxes€70,175.00
- Dividend€70,175.00
- Flat tax, Soli and church tax− €18,244.90
- Net to the shareholder€51,930.10
- Total tax burden48.07%
Additions and reductions for trade tax (§§ 8, 9 GewStG) are not included. From 2027 the multiplier is at least 280% everywhere. Corporate tax falls by one point a year from 2028 to 10% in 2032.
Multipliers: © Statistische Ämter des Bundes und der Länder, Deutschland, 2026, Regionaldatenbank, table 71231-03-01-5, as of 31 Dec 2024. Licence: Datenlizenz Deutschland – Namensnennung – Version 2.0. Changed: trade-tax multipliers only, municipality names without suffixes.
Based on KStG, GewStG and EStG as of 2026, with the 2026 income tax tariff for later years too. Not tax advice.
Your GmbH's taxes in one app
Norman prepares the corporate and trade tax returns and the E-Bilanz from your ongoing bookkeeping and files them via ELSTER.
Start for freeHow much tax does a GmbH pay?
Corporate tax: 15% of the profit plus a 5.5% solidarity surcharge on it, 15.825% together. From 2028 the rate falls by one point a year to 10% in 2032.
Trade tax: a 3.5% base rate times the municipality's multiplier, so 14% of the profit at 400%. Unlike sole traders, a GmbH or UG gets no allowance.
Together: At a 400% multiplier the GmbH pays 29.825% of its profit in tax.
Dividend: On a dividend you pay the 25% flat tax plus Soli after the saver allowance of €1,000. With the company's tax that is about 48% of the profit.
Salary or dividend?
Salary: reduces the GmbH's profit and is taxed as employment income for you. Up to the basic allowance there is no tax, then your personal rate rises.
Dividend: comes out of profit that has already been taxed and costs another 26.375% flat tax with Soli.
The mix: You usually keep the most when the salary uses the lower income tax bands and the rest is paid out as a dividend. The calculator finds that salary for your figures.
Stay appropriate: The salary must pass an arm's length test. Anything above it counts as a hidden profit distribution.
FAQ
How much tax does a GmbH pay?
Corporate tax with Soli of 15.825% and trade tax of 3.5% times the multiplier. At a 400% multiplier that is 29.825% of the profit, so €29,825 on a profit of €100,000.
Which is better: salary or dividend?
It depends on the profit. A salary is cheaper up to a middling level because it lowers the GmbH's tax and is taxed at low rates first. High salaries cost more than a dividend. The calculator shows the mix that leaves you the most.
How is a dividend taxed?
The GmbH withholds 25% capital gains tax plus Soli and pays it to the tax office; that usually settles it. On request the partial income method applies: 60% of the dividend is taxed at your personal rate.
When is the partial income method worth it?
When your personal tax rate is low or you have costs for the shareholding, such as interest on the loan you used to buy it. You can request it from a 25% stake, or from 1% if your work for the GmbH gives you a decisive influence, for example as managing director. The choice applies for five years.
Does a shareholder-director pay social insurance?
Usually not if they hold the majority or can block decisions. They are then not employed for social insurance purposes and insure themselves privately. The calculator assumes this; a status determination settles doubtful cases.