Bayern
| Gemeindebezeichnung | Einwohnerzahl 31.12.2017 | Hebesätze 2018 Stand 31.12.2018 | Hebesätze 2019 | ||
|---|---|---|---|---|---|
| GewSt | GrStB | GewSt | GrStB | ||
| Aichach, St | 21.169 | 320 | 320 | 320 | 320 |
| Amberg | 42.248 | 380 | 340 | 380 | 340 |
| Ansbach | 41.652 | 360 | 360 | 380 | 380 |
| Aschaffenburg | 69.928 | 400 | 400 | 400 | 400 |
| Augsburg | 292.851 | 470 | 555 | 470 | 555 |
| Bad Kissingen, GKSt | 22.245 | 380 | 380 | 380 | 380 |
| Bamberg | 77.179 | 390 | 425 | 390 | 425 |
| Bayreuth | 73.999 | 370 | 400 | 370 | 400 |
| Coburg | 41.236 | 310 | 310 | 310 | 310 |
| Dachau, GKSt | 47.255 | 350 | 330 | 350 | 330 |
| Deggendorf, GKSt | 33.373 | 350 | 330 | 350 | 330 |
| Erding, GKSt | 36.382 | 325 | 300 | 325 | 300 |
| Erlangen | 110.998 | 440 | 500 | 440 | 500 |
| Forchheim, GKSt | 32.125 | 350 | 390 | 350 | 390 |
| Freising, GKSt | 48.318 | 380 | 360 | 380 | 360 |
| Friedberg, St | 29.782 | 350 | 360 | 350 | 360 |
| Fürstenfeldbruck, GKSt | 37.202 | 380 | 350 | 380 | 350 |
| Fürth | 126.526 | 440 | 555 | 440 | 555 |
| Garmisch-Partenkirchen, M | 27.024 | 360 | 430 | 360 | 430 |
| Gauting | 20.556 | 330 | 360 | 330 | 360 |
| Geretsried, St | 24.892 | 380 | 380 | 380 | 380 |
| Germering, GKSt | 40.285 | 330 | 350 | 330 | 350 |
| Gersthofen, St | 22.430 | 360 | 310 | 360 | 310 |
| Günzburg, GKSt | 20.355 | 340 | 340 | 340 | 340 |
| Haar | 21.000 | 350 | 310 | 350 | 310 |
| Herzogenaurach, St | 23.098 | 320 | 280 | 320 | 280 |
| Hof | 45.950 | 400 | 410 | 400 | 410 |
| Ingolstadt | 135.244 | 400 | 460 | 400 | 460 |
| Karlsfeld | 21.141 | 350 | 350 | 350 | 350 |
| Kaufbeuren | 43.478 | 330 | 385 | 330 | 385 |
| Kempten (Allgäu) | 68.330 | 387 | 420 | 387 | 420 |
| Kitzingen, GKSt | 21.346 | 360 | 315 | 360 | 315 |
| Königsbrunn, St | 27.850 | 350 | 320 | 350 | 320 |
| Kulmbach, GKSt | 26.002 | 350 | 320 | 350 | 320 |
| Landsberg am Lech, GKSt | 28.865 | 340 | 370 | 340 | 370 |
| Landshut | 71.193 | 420 | 430 | 420 | 430 |
| Lauf a.d.Pegnitz, St | 26.571 | 330 | 350 | 330 | 350 |
| Lichtenfels, St | 20.158 | 380 | 360 | 380 | 360 |
| Lindau (Bodensee), GKSt | 25.253 | 410 | 405 | 410 | 405 |
| Memmingen | 43.470 | 330 | 350 | 330 | 350 |
| Mühldorf a.Inn, St | 20.123 | 395 | 365 | 395 | 365 |
| München, Landeshauptstadt | 1.456.039 | 490 | 535 | 490 | 535 |
| Neuburg a.d.Donau, GKSt | 29.608 | 350 | 320 | 360 | 320 |
| Neufahrn b. Freising | 20.096 | 350 | 390 | 350 | 390 |
| Neumarkt i.d.OPf., GKSt | 39.822 | 315 | 275 | 315 | 275 |
| Neusäß, St | 22.038 | 340 | 310 | 340 | 310 |
| Neu-Ulm, GKSt | 57.727 | 360 | 375 | 360 | 375 |
| Nördlingen, GKSt | 20.236 | 360 | 410 | 360 | 410 |
| Nürnberg | 515.201 | 467 | 555 | 467 | 555 |
| Olching, St | 27.592 | 350 | 310 | 350 | 310 |
| Ottobrunn | 21.503 | 340 | 340 | 340 | 340 |
| Passau | 51.781 | 400 | 390 | 400 | 390 |
| Pfaffenhofen a.d.Ilm, St | 25.781 | 345 | 380 | 345 | 380 |
| Puchheim, St | 21.396 | 350 | 320 | 350 | 320 |
| Regensburg | 150.894 | 425 | 395 | 425 | 395 |
| Rosenheim | 63.080 | 400 | 480 | 400 | 480 |
| Roth, St | 25.220 | 360 | 340 | 360 | 340 |
| Schwabach | 40.781 | 390 | 450 | 390 | 450 |
| Schwandorf, GKSt | 28.730 | 380 | 340 | 380 | 340 |
| Schweinfurt | 53.437 | 370 | 385 | 370 | 385 |
| Senden, St | 22.133 | 380 | 380 | 380 | 380 |
| Sonthofen, St | 21.522 | 380 | 440 | 380 | 440 |
| Starnberg, St | 23.339 | 330 | 350 | 330 | 350 |
| Straubing | 47.586 | 400 | 390 | 400 | 390 |
| Traunreut, St | 20.934 | 340 | 330 | 340 | 330 |
| Traunstein, GKSt | 20.172 | 375 | 375 | 375 | 375 |
| Unterhaching | 24.864 | 295 | 280 | 295 | 280 |
| Unterschleißheim, St | 28.809 | 330 | 280 | 330 | 280 |
| Vaterstetten | 23.229 | 320 | 390 | 320 | 390 |
| Waldkraiburg, St | 23.435 | 360 | 380 | 360 | 380 |
| Weiden i.d.OPf. | 42.543 | 380 | 400 | 380 | 400 |
| Weilheim i.OB, St | 22.355 | 380 | 360 | 380 | 360 |
| Würzburg | 126.635 | 420 | 475 | 420 | 475 |
| Zirndorf, St | 25.307 | 330 | 360 | 300 | 360 |