Zum Bezirk Niederbayern gehören 12 Kreise und Regionen, welche insgesamt 258 Städte und Gemeinden unter sich haben. Jede Stadt bzw. Gemeinde kann ihren eigenen Gewerbesteuerhebesatz festlegen. Dieser Hebesatz bestimmt den Faktor, mit der man die Gewerbesteuerlast berechnet.
| Stadt / Gemeinde | Gewerbesteuerhebesatz | Einwohner |
|---|---|---|
| Abensberg | 380 | 14.094 |
| Achslach | 320 | 941 |
| Adlkofen | 350 | 4.422 |
| Aham | 350 | 1.901 |
| Aholfing | 295 | 1.856 |
| Aholming | 330 | 2.302 |
| Aicha vorm Wald | 380 | 2.393 |
| Aidenbach | 340 | 2.987 |
| Aiglsbach | 380 | 1.841 |
| Aiterhofen | 330 | 3.409 |
| Aldersbach | 315 | 4.342 |
| Altdorf | 380 | 11.106 |
| Altfraunhofen | 320 | 2.449 |
| Arnbruck | 330 | 1.962 |
| Arnstorf | 295 | 7.062 |
| Ascha | 360 | 1.647 |
| Attenhofen | 350 | 1.331 |
| Atting | 350 | 1.719 |
| Auerbach | 330 | 2.096 |
| Außernzell | 350 | 1.457 |
| Bad Abbach | 390 | 12.499 |
| Bad Birnbach | 370 | 5.840 |
| Bad Füssing | 380 | 7.682 |
| Baierbach | 320 | 792 |
| Bayerbach | 340 | 1.687 |
| Bayerbach b. Ergoldsbach | 380 | 1.931 |
| Bayerisch Eisenstein | 380 | 1.016 |
| Bernried | 350 | 4.767 |
| Beutelsbach | 340 | 1.166 |
| Biburg | 400 | 1.298 |
| Bischofsmais | 350 | 3.161 |
| Bodenkirchen | 300 | 5.343 |
| Bodenmais | 410 | 3.532 |
| Bogen | 340 | 10.127 |
| Breitenberg | 330 | 2.020 |
| Bruckberg | 380 | 5.583 |
| Buch a. Erlbach | 340 | 4.050 |
| Buchhofen | 380 | 907 |
| Böbrach | 400 | 1.622 |
| Büchlberg | 320 | 4.154 |
| Deggendorf | 350 | 33.809 |
| Dietersburg | 330 | 3.141 |
| Dingolfing | 300 | 19.935 |
| Drachselsried | 350 | 2.440 |
| Eching | 330 | 4.131 |
| Eggenfelden | 370 | 13.808 |
| Egglham | 380 | 2.368 |
| Eging a. See | 330 | 4.246 |
| Eichendorf | 310 | 6.613 |
| Elsendorf | 340 | 2.167 |
| Eppenschlag | 320 | 947 |
| Ergolding | 340 | 12.833 |
| Ergoldsbach | 330 | 8.128 |
| Ering | 380 | 1.787 |
| Essenbach | 320 | 11.994 |
| Essing | 380 | 1.123 |
| Falkenberg | 350 | 3.796 |
| Falkenfels | 350 | 1.034 |
| Feldkirchen | 350 | 1.975 |
| Frauenau | 425 | 2.677 |
| Freyung | 380 | 7.148 |
| Frontenhausen | 350 | 4.689 |
| Furth | 350 | 3.604 |
| Fürsteneck | 330 | 843 |
| Fürstenstein | 380 | 3.464 |
| Fürstenzell | 340 | 8.192 |
| Gangkofen | 340 | 6.506 |
| Geiersthal | 300 | 2.225 |
| Geiselhöring | 325 | 6.902 |
| Geisenhausen | 350 | 7.404 |
| Geratskirchen | 350 | 856 |
| Gerzen | 350 | 1.899 |
| Gotteszell | 360 | 1.208 |
| Gottfrieding | 390 | 2.234 |
| Grafenau | 380 | 8.190 |
| Grafling | 350 | 2.758 |
| Grainet | 320 | 2.471 |
| Grattersdorf | 350 | 1.299 |
| Griesbach i. Rottal | 380 | 9.032 |
| Haarbach | 330 | 2.590 |
| Haibach | 380 | 2.031 |
| Haidmühle | 340 | 1.313 |
| Haselbach | 350 | 1.892 |
| Hausen | 340 | 2.187 |
| Hauzenberg | 325 | 11.715 |
| Hebertsfelden | 340 | 3.665 |
| Hengersberg | 330 | 7.808 |
| Herrngiersdorf | 290 | 1.301 |
| Hinterschmiding | 300 | 2.441 |
| Hofkirchen | 330 | 3.732 |
| Hohenau | 345 | 3.306 |
| Hohenthann | 380 | 4.215 |
| Hunderdorf | 330 | 3.277 |
| Hunding | 360 | 1.163 |
| Hutthurm | 350 | 6.231 |
| Iggensbach | 330 | 2.148 |
| Ihrlerstein | 320 | 4.300 |
| Innernzell | 280 | 1.555 |
| Irlbach | 370 | 1.139 |
| Jandelsbrunn | 330 | 3.298 |
| Johanniskirchen | 350 | 2.505 |
| Julbach | 330 | 2.395 |
| Kelheim | 395 | 16.714 |
| Kirchberg | 360 | 4.352 |
| Kirchdorf | 380 | 923 |
| Kirchdorf a. Inn | 350 | 5.392 |
| Kirchdorf i. Wald | 370 | 2.097 |
| Kirchham | 340 | 2.386 |
| Kirchroth | 330 | 3.840 |
| Kollnburg | 330 | 2.764 |
| Konzell | 360 | 1.800 |
| Kröning | 380 | 2.060 |
| Kumhausen | 360 | 5.492 |
| Kößlarn | 330 | 1.957 |
| Künzing | 380 | 3.161 |
| Laberweinting | 360 | 3.389 |
| Lalling | 320 | 1.561 |
| Landau a.d. Isar | 380 | 13.729 |
| Landshut | 420 | 73.340 |
| Langdorf | 380 | 1.797 |
| Langquaid | 330 | 5.802 |
| Leiblfing | 325 | 4.140 |
| Lindberg | 460 | 2.285 |
| Loiching | 330 | 3.637 |
| Loitzendorf | 350 | 604 |
| Mainburg | 380 | 15.137 |
| Malching | 350 | 1.280 |
| Malgersdorf | 380 | 1.229 |
| Mallersdorf-Pfaffenberg | 350 | 6.972 |
| Mamming | 370 | 3.255 |
| Mariaposching | 340 | 1.434 |
| Marklkofen | 310 | 3.700 |
| Massing | 350 | 4.061 |
| Mauth | 380 | 2.190 |
| Mengkofen | 330 | 5.981 |
| Metten | 330 | 4.207 |
| Mitterfels | 400 | 2.808 |
| Mitterskirchen | 350 | 2.154 |
| Moos | 380 | 2.334 |
| Moosthenning | 330 | 4.914 |
| Neuburg a. Inn | 380 | 4.337 |
| Neufahrn i. NB | 330 | 4.287 |
| Neufraunhofen | 380 | 1.104 |
| Neuhaus a. Inn | 330 | 3.390 |
| Neukirchen | 330 | 1.754 |
| Neukirchen vorm Wald | 350 | 2.916 |
| Neureichenau | 330 | 4.425 |
| Neuschönau | 380 | 2.196 |
| Neustadt a.d. Donau | 380 | 14.529 |
| Niederaichbach | 365 | 4.056 |
| Niederalteich | 330 | 1.767 |
| Niederviehbach | 340 | 2.630 |
| Niederwinkling | 320 | 2.799 |
| Obernzell | 350 | 3.752 |
| Oberpöring | 320 | 1.177 |
| Oberschneiding | 350 | 3.136 |
| Obersüßbach | 350 | 1.716 |
| Offenberg | 300 | 3.381 |
| Ortenburg | 335 | 7.449 |
| Osterhofen | 330 | 11.863 |
| Otzing | 310 | 1.978 |
| Painten | 330 | 2.288 |
| Parkstetten | 350 | 3.249 |
| Passau | 400 | 52.625 |
| Patersdorf | 310 | 1.734 |
| Perasdorf | 330 | 535 |
| Perkam | 350 | 1.536 |
| Perlesreut | 340 | 2.930 |
| Pfarrkirchen | 320 | 12.950 |
| Pfeffenhausen | 380 | 5.130 |
| Philippsreut | 380 | 627 |
| Pilsting | 340 | 6.749 |
| Plattling | 350 | 12.958 |
| Pocking | 350 | 16.135 |
| Postau | 350 | 1.619 |
| Postmünster | 350 | 2.368 |
| Prackenbach | 340 | 2.754 |
| Rain | 330 | 2.892 |
| Rattenberg | 320 | 1.719 |
| Rattiszell | 340 | 1.497 |
| Regen | 390 | 10.939 |
| Reisbach | 330 | 7.818 |
| Reut | 300 | 1.688 |
| Riedenburg | 345 | 6.079 |
| Rimbach | 360 | 916 |
| Rinchnach | 380 | 3.042 |
| Ringelai | 335 | 1.900 |
| Rohr i. NB | 420 | 3.306 |
| Rottenburg a.d. Laaber | 380 | 8.385 |
| Rotthalmünster | 340 | 4.961 |
| Roßbach | 340 | 2.935 |
| Ruderting | 330 | 3.139 |
| Ruhmannsfelden | 360 | 2.041 |
| Ruhstorf a.d. Rott | 360 | 7.152 |
| Röhrnbach | 350 | 4.323 |
| Saal a.d. Donau | 380 | 5.398 |
| Salching | 350 | 2.665 |
| Saldenburg | 330 | 2.028 |
| Salzweg | 320 | 6.833 |
| Sankt Englmar | 340 | 1.926 |
| Sankt Oswald-Riedlhütte | 370 | 2.898 |
| Schalkham | 350 | 946 |
| Schaufling | 320 | 1.562 |
| Schwarzach | 320 | 2.866 |
| Schöfweg | 330 | 1.315 |
| Schöllnach | 350 | 4.859 |
| Schönau | 350 | 1.964 |
| Schönberg | 310 | 3.821 |
| Siegenburg | 390 | 4.089 |
| Simbach | 360 | 4.071 |
| Simbach a. Inn | 350 | 10.027 |
| Sonnen | 340 | 1.405 |
| Spiegelau | 305 | 3.880 |
| Stallwang | 380 | 1.391 |
| Steinach | 360 | 3.169 |
| Stephansposching | 350 | 3.089 |
| Straubing | 400 | 47.574 |
| Straßkirchen | 350 | 3.287 |
| Stubenberg | 350 | 1.429 |
| Tann | 340 | 3.962 |
| Teisnach | 320 | 2.971 |
| Tettenweis | 350 | 1.783 |
| Teugn | 345 | 1.696 |
| Thurmansbang | 340 | 2.437 |
| Thyrnau | 330 | 4.220 |
| Tiefenbach | 360 | 3.889 |
| Tiefenbach | 380 | 6.781 |
| Tittling | 380 | 4.266 |
| Train | 300 | 1.871 |
| Triftern | 350 | 5.234 |
| Unterdietfurt | 380 | 2.090 |
| Untergriesbach | 380 | 6.069 |
| Velden | 380 | 6.618 |
| Viechtach | 360 | 8.391 |
| Vilsbiburg | 350 | 12.209 |
| Vilsheim | 350 | 2.662 |
| Vilshofen | 350 | 16.823 |
| Volkenschwand | 330 | 1.750 |
| Waldkirchen | 360 | 10.691 |
| Wallerfing | 330 | 1.265 |
| Wallersdorf | 310 | 7.132 |
| Wegscheid | 350 | 5.517 |
| Weihmichl | 350 | 2.510 |
| Weng | 360 | 1.456 |
| Wiesenfelden | 350 | 3.788 |
| Wildenberg | 350 | 1.387 |
| Windberg | 360 | 1.142 |
| Windorf | 350 | 4.937 |
| Winzer | 380 | 3.796 |
| Wittibreut | 370 | 2.002 |
| Witzmannsberg | 380 | 1.515 |
| Wurmannsquick | 330 | 3.485 |
| Wurmsham | 320 | 1.406 |
| Wörth a.d. Isar | 360 | 2.983 |
| Zachenberg | 320 | 2.059 |
| Zeilarn | 300 | 2.189 |
| Zenting | 350 | 1.118 |
| Zwiesel | 440 | 9.184 |