Maximum corporate tax revenue in Saxony-Anhalt during the initial six months of 2025
In the first half of 2025, Saxony-Anhalt recorded a remarkable increase in trade tax revenue, reaching a record-high of 641 million euros. This growth was not limited to the state capital, as 218 municipalities together collected 35 million euros more than in the same period the previous year, marking a significant 5.8% increase.
However, not all municipalities in the region experienced this growth. Sixteen municipalities with county affiliation reported declines of over 1 million euros in trade tax revenue. Among them was the independent city of Halle (Saale), which saw a 15.3% decrease, amounting to -8 million euros. The city of Dessau-Roßlau also experienced a decrease of 21.4%, equating to a loss of 4 million euros.
The trade tax rate in Saxony-Anhalt ranges from 200% to 520%, with the independent cities bearing a rate of 450%. Smaller municipalities with fewer than 10,500 inhabitants were affected by the increases in trade tax rate, with the increases ranging from 5 to 66 percentage points for county-affiliated municipalities.
Interestingly, the municipality with the highest increase in the uniform turnover tax income in 2025 is not explicitly named. However, a reported increase of 9.1% is mentioned in the Rechenschaftsbericht 2024 for the Breisgau-Hochschwarzwald district, suggesting one of its municipalities might have this highest growth due to economic or tax base development factors.
The state capital, Magdeburg, reported almost 84 million euros in trade tax in the first half of 2025, a record for a municipality in Saxony-Anhalt in the first six months of a year. By June 30, 2025, Magdeburg had already collected 58.8% of the total trade tax revenue of the entire year 2024.
In the rankings of the top three cities with the highest trade tax revenue, the city of Leuna in the Saale district came in second with 68 million euros, while Halle (Saale) came third with 45 million euros. Together, these top three cities accounted for 30.7% of the total trade tax revenue.
Despite the declines in some municipalities, the overall trade tax revenue for the region continues to grow. However, it's important to note that 105 municipalities experienced a decrease in trade tax revenue compared to the same period in the previous year. Furthermore, 74 county-affiliated municipalities reached less than 80% of their trade tax revenue from the previous year.
In a notable exception, three municipalities reported refunds for previous periods that exceeded the payments. This highlights the complexity of the trade tax system and the need for careful management and planning by local authorities.
As the second half of 2025 unfolds, it will be interesting to see how these trends continue to evolve and how the region's municipalities adapt to these changes.
