Zum Bezirk Oberbayern gehören 23 Kreise und Regionen, welche insgesamt 500 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 |
|---|---|---|
| Adelschlag | 320 | 3.015 |
| Adelshofen | 310 | 1.765 |
| Ainring | 310 | 9.817 |
| Albaching | 320 | 1.747 |
| Allershausen | 340 | 5.905 |
| Alling | 360 | 3.922 |
| Altenmarkt a.d. Alz | 330 | 4.140 |
| Altenstadt | 320 | 3.280 |
| Althegnenberg | 320 | 2.053 |
| Altmannstein | 300 | 7.043 |
| Altomünster | 310 | 7.940 |
| Altötting | 370 | 12.947 |
| Amerang | 290 | 3.655 |
| Ampfing | 330 | 6.686 |
| Andechs | 290 | 3.760 |
| Anger | 320 | 4.569 |
| Antdorf | 340 | 1.306 |
| Anzing | 345 | 4.414 |
| Apfeldorf | 350 | 1.165 |
| Aresing | 300 | 2.873 |
| Aschau a. Inn | 300 | 3.389 |
| Aschau i. Chiemgau | 350 | 5.768 |
| Aschheim | 310 | 9.338 |
| Attenkirchen | 320 | 2.788 |
| Au i.d. Hallertau | 320 | 6.184 |
| Aying | 310 | 5.454 |
| Aßling | 330 | 4.540 |
| Baar-Ebenhausen | 320 | 5.504 |
| Babensham | 350 | 3.161 |
| Bad Aibling | 380 | 19.057 |
| Bad Bayersoien | 360 | 1.213 |
| Bad Endorf | 350 | 8.439 |
| Bad Feilnbach | 370 | 8.190 |
| Bad Heilbrunn | 300 | 3.961 |
| Bad Kohlgrub | 350 | 2.846 |
| Bad Reichenhall | 380 | 18.483 |
| Bad Tölz | 380 | 19.174 |
| Bad Wiessee | 240 | 5.012 |
| Baierbrunn | 300 | 3.260 |
| Baiern | 330 | 1.508 |
| Bayerisch Gmain | 310 | 3.055 |
| Bayrischzell | 380 | 1.608 |
| Beilngries | 330 | 9.868 |
| Benediktbeuern | 330 | 3.614 |
| Berchtesgaden | 380 | 7.705 |
| Berg | 330 | 8.339 |
| Bergen | 350 | 4.890 |
| Bergheim | 350 | 1.901 |
| Berg im Gau | 350 | 1.303 |
| Bergkirchen | 310 | 7.770 |
| Berglern | 350 | 2.954 |
| Bernau a. Chiemsee | 300 | 7.005 |
| Bernbeuren | 380 | 2.444 |
| Bernried | 380 | 2.319 |
| Bichl | 320 | 2.243 |
| Bischofswiesen | 380 | 7.312 |
| Bockhorn | 350 | 4.090 |
| Brannenburg | 320 | 6.585 |
| Breitbrunn a. Chiemsee | 330 | 1.615 |
| Bruck | 310 | 1.301 |
| Bruckmühl | 320 | 16.593 |
| Brunnen | 310 | 1.735 |
| Brunnthal | 330 | 5.504 |
| Buch a. Buchrain | 330 | 1.553 |
| Buchbach | 320 | 3.186 |
| Burggen | 380 | 1.715 |
| Burghausen | 350 | 18.659 |
| Burgheim | 320 | 4.540 |
| Burgkirchen a.d. Alz | 330 | 10.473 |
| Buxheim | 320 | 3.666 |
| Böbing | 310 | 1.877 |
| Böhmfeld | 350 | 1.690 |
| Chieming | 330 | 5.033 |
| Chiemsee | 310 | 204 |
| Dachau | 350 | 47.646 |
| Denkendorf | 350 | 4.866 |
| Denklingen | 300 | 2.847 |
| Dietramszell | 320 | 5.562 |
| Dießen a. Ammersee | 380 | 10.519 |
| Dollnstein | 320 | 2.876 |
| Dorfen | 350 | 14.703 |
| Eberfing | 320 | 1.466 |
| Ebersberg | 360 | 12.124 |
| Eching | 345 | 14.090 |
| Eching a. Ammersee | 270 | 1.698 |
| Edling | 350 | 4.551 |
| Egenhofen | 315 | 3.462 |
| Egglkofen | 300 | 1.170 |
| Eggstätt | 320 | 2.939 |
| Eglfing | 310 | 1.095 |
| Egling | 320 | 5.435 |
| Egling a.d. Paar | 340 | 2.377 |
| Egmating | 350 | 2.365 |
| Egweil | 320 | 1.206 |
| Ehekirchen | 310 | 3.823 |
| Eichenau | 380 | 11.888 |
| Eichstätt | 330 | 13.337 |
| Eiselfing | 340 | 3.180 |
| Eitensheim | 350 | 3.030 |
| Eitting | 350 | 2.918 |
| Emmering | 320 | 1.496 |
| Emmering | 355 | 6.797 |
| Emmerting | 320 | 4.132 |
| Engelsberg | 320 | 2.554 |
| Erding | 325 | 36.494 |
| Erdweg | 320 | 6.108 |
| Eresing | 370 | 1.942 |
| Erharting | 350 | 917 |
| Erlbach | 330 | 1.188 |
| Ernsgaden | 300 | 1.715 |
| Eschenlohe | 350 | 1.566 |
| Ettal | 310 | 752 |
| Eurasburg | 300 | 4.288 |
| Fahrenzhausen | 340 | 5.052 |
| Farchant | 380 | 3.622 |
| Feichten a.d. Alz | 330 | 1.237 |
| Feldafing | 290 | 4.224 |
| Feldkirchen | 330 | 7.511 |
| Feldkirchen-Westerham | 380 | 10.958 |
| Finning | 310 | 1.953 |
| Finsing | 350 | 4.762 |
| Fischbachau | 380 | 5.666 |
| Flintsbach a. Inn | 320 | 3.032 |
| Forstern | 330 | 3.719 |
| Forstinning | 320 | 3.854 |
| Frasdorf | 310 | 3.094 |
| Frauenneuharting | 330 | 1.587 |
| Fraunberg | 350 | 3.780 |
| Freilassing | 320 | 17.179 |
| Freising | 380 | 48.876 |
| Fridolfing | 330 | 4.399 |
| Fuchstal | 350 | 3.989 |
| Fürstenfeldbruck | 380 | 37.024 |
| Gachenbach | 320 | 2.547 |
| Gaimersheim | 350 | 12.206 |
| Gaißach | 310 | 3.105 |
| Gammelsdorf | 330 | 1.483 |
| Garching a.d. Alz | 330 | 8.640 |
| Garching b. München | 330 | 17.352 |
| Garmisch-Partenkirchen | 360 | 27.322 |
| Gars a. Inn | 345 | 3.952 |
| Gauting | 330 | 20.727 |
| Geisenfeld | 300 | 11.432 |
| Geltendorf | 330 | 5.635 |
| Geretsried | 380 | 25.472 |
| Germering | 330 | 40.489 |
| Gerolsbach | 320 | 3.678 |
| Gilching | 340 | 19.130 |
| Glonn | 310 | 5.283 |
| Gmund a. Tegernsee | 350 | 6.133 |
| Grabenstätt | 350 | 4.413 |
| Grafing b. München | 330 | 13.801 |
| Grafrath | 380 | 3.882 |
| Grainau | 380 | 3.420 |
| Grasbrunn | 290 | 6.901 |
| Grassau | 380 | 6.918 |
| Greifenberg | 300 | 2.239 |
| Greiling | 310 | 1.470 |
| Griesstätt | 340 | 2.944 |
| Großkarolinenfeld | 340 | 7.410 |
| Großmehring | 350 | 7.325 |
| Großweil | 340 | 1.518 |
| Gräfelfing | 250 | 13.777 |
| Gröbenzell | 330 | 19.914 |
| Grünwald | 240 | 11.344 |
| Gstadt a. Chiemsee | 320 | 1.205 |
| Haag a.d. Amper | 350 | 2.954 |
| Haag i. OB | 340 | 6.609 |
| Haar | 350 | 21.534 |
| Habach | 340 | 1.161 |
| Haimhausen | 320 | 5.699 |
| Haiming | 330 | 2.495 |
| Halfing | 320 | 2.809 |
| Hallbergmoos | 320 | 11.058 |
| Halsbach | 330 | 1.038 |
| Hattenhofen | 330 | 1.543 |
| Hausham | 380 | 8.420 |
| Hebertshausen | 330 | 5.735 |
| Heldenstein | 380 | 2.685 |
| Hepberg | 350 | 2.934 |
| Herrsching a. Ammersee | 300 | 10.756 |
| Hettenshausen | 310 | 2.111 |
| Hilgertshausen-Tandern | 320 | 3.410 |
| Hitzhofen | 330 | 2.960 |
| Hofstetten | 300 | 1.906 |
| Hohenbrunn | 320 | 8.764 |
| Hohenfurch | 380 | 1.677 |
| Hohenkammer | 295 | 2.656 |
| Hohenlinden | 330 | 3.213 |
| Hohenpeißenberg | 300 | 3.828 |
| Hohenpolding | 380 | 1.602 |
| Hohenwart | 300 | 4.754 |
| Holzkirchen | 300 | 16.750 |
| Huglfing | 300 | 2.914 |
| Hurlach | 360 | 1.948 |
| Höhenkirchen-Siegertsbrunn | 330 | 10.869 |
| Hörgertshausen | 330 | 1.976 |
| Höslwang | 320 | 1.281 |
| Icking | 310 | 3.684 |
| Iffeldorf | 320 | 2.712 |
| Igling | 360 | 2.503 |
| Ilmmünster | 310 | 2.272 |
| Ingenried | 320 | 1.087 |
| Ingolstadt | 400 | 136.815 |
| Inning a. Ammersee | 330 | 4.822 |
| Inning a. Holz | 350 | 1.512 |
| Inzell | 380 | 4.838 |
| Irschenberg | 380 | 3.178 |
| Isen | 360 | 5.817 |
| Ismaning | 330 | 17.377 |
| Jachenau | 320 | 852 |
| Jesenwang | 320 | 1.569 |
| Jettenbach | 360 | 722 |
| Jetzendorf | 300 | 3.147 |
| Karlsfeld | 350 | 21.919 |
| Karlshuld | 300 | 5.968 |
| Karlskron | 350 | 4.959 |
| Kastl | 320 | 2.802 |
| Kaufering | 380 | 10.259 |
| Kiefersfelden | 350 | 6.840 |
| Kienberg | 330 | 1.404 |
| Kinding | 300 | 2.494 |
| Kinsau | 380 | 1.045 |
| Kipfenberg | 300 | 5.850 |
| Kirchanschöring | 310 | 3.353 |
| Kirchberg | 430 | 1.081 |
| Kirchdorf | 300 | 1.313 |
| Kirchdorf a.d. Amper | 330 | 3.217 |
| Kirchheim b. München | 360 | 12.845 |
| Kirchseeon | 330 | 10.730 |
| Kirchweidach | 320 | 2.632 |
| Kochel a. See | 350 | 4.101 |
| Kolbermoor | 380 | 18.510 |
| Kottgeisering | 360 | 1.597 |
| Kraiburg a. Inn | 340 | 3.934 |
| Krailling | 310 | 7.930 |
| Kranzberg | 330 | 4.199 |
| Kreuth | 380 | 3.574 |
| Krün | 360 | 1.902 |
| Königsdorf | 310 | 3.160 |
| Königsmoos | 310 | 4.854 |
| Kösching | 380 | 9.770 |
| Landsberg a. Lech | 340 | 29.341 |
| Landsberied | 310 | 1.615 |
| Langenbach | 330 | 4.047 |
| Langenmosen | 300 | 1.596 |
| Langenpreising | 340 | 2.878 |
| Laufen | 310 | 7.344 |
| Lengdorf | 340 | 2.760 |
| Lenggries | 310 | 10.052 |
| Lenting | 350 | 4.978 |
| Lohkirchen | 380 | 752 |
| Maisach | 360 | 14.283 |
| Maitenbeth | 320 | 2.038 |
| Mammendorf | 320 | 4.886 |
| Manching | 325 | 12.691 |
| Markt Indersdorf | 320 | 10.535 |
| Marktl | 330 | 2.769 |
| Marktschellenberg | 380 | 1.755 |
| Markt Schwaben | 360 | 13.844 |
| Marquartstein | 350 | 3.288 |
| Marzling | 330 | 3.219 |
| Mauern | 360 | 3.123 |
| Mehring | 320 | 2.450 |
| Mettenheim | 320 | 3.529 |
| Miesbach | 380 | 11.477 |
| Mindelstetten | 330 | 1.710 |
| Mittelstetten | 350 | 1.700 |
| Mittenwald | 350 | 7.285 |
| Moorenweis | 320 | 4.135 |
| Moosach | 310 | 1.509 |
| Moosburg a.d. Isar | 380 | 18.730 |
| Moosinning | 340 | 5.984 |
| Murnau a. Staffelsee | 380 | 12.192 |
| Mörnsheim | 380 | 1.578 |
| Mühldorf a. Inn | 395 | 20.846 |
| München | 490 | 1.484.676 |
| Münchsmünster | 320 | 3.056 |
| Münsing | 320 | 4.288 |
| Nandlstadt | 310 | 5.260 |
| Nassenfels | 320 | 2.253 |
| Neubeuern | 325 | 4.303 |
| Neubiberg | 280 | 14.595 |
| Neuburg a.d. Donau | 360 | 29.776 |
| Neuching | 350 | 2.674 |
| Neufahrn b. Freising | 350 | 20.124 |
| Neumarkt-Sankt Veit | 320 | 6.303 |
| Neuried | 330 | 8.603 |
| Neuötting | 350 | 8.942 |
| Niederbergkirchen | 350 | 1.222 |
| Niedertaufkirchen | 300 | 1.439 |
| Nußdorf | 330 | 2.453 |
| Nußdorf a. Inn | 350 | 2.681 |
| Oberammergau | 380 | 5.467 |
| Oberau | 325 | 3.206 |
| Oberaudorf | 330 | 5.227 |
| Oberbergkirchen | 380 | 1.727 |
| Oberding | 300 | 6.542 |
| Oberdolling | 325 | 1.285 |
| Oberhaching | 250 | 13.672 |
| Oberhausen | 320 | 3.023 |
| Oberhausen | 310 | 2.080 |
| Obermeitingen | 350 | 1.767 |
| Oberneukirchen | 330 | 850 |
| Oberpframmern | 310 | 2.456 |
| Oberschleißheim | 350 | 11.832 |
| Oberschweinbach | 315 | 1.713 |
| Obersöchering | 330 | 1.533 |
| Obertaufkirchen | 320 | 2.581 |
| Obing | 340 | 4.335 |
| Odelzhausen | 315 | 5.134 |
| Ohlstadt | 340 | 3.289 |
| Olching | 350 | 27.917 |
| Ottenhofen | 340 | 1.933 |
| Otterfing | 300 | 4.840 |
| Ottobrunn | 340 | 21.802 |
| Palling | 310 | 3.506 |
| Pastetten | 330 | 2.756 |
| Paunzhausen | 320 | 1.513 |
| Peiting | 380 | 11.481 |
| Peißenberg | 380 | 12.625 |
| Penzberg | 330 | 16.433 |
| Penzing | 330 | 3.689 |
| Perach | 380 | 1.269 |
| Petershausen | 360 | 6.534 |
| Petting | 320 | 2.314 |
| Pfaffenhofen a.d. Glonn | 320 | 2.270 |
| Pfaffenhofen a.d. Ilm | 345 | 26.205 |
| Pfaffing | 330 | 4.258 |
| Pförring | 350 | 3.885 |
| Piding | 310 | 5.428 |
| Pittenhart | 340 | 1.852 |
| Planegg | 310 | 11.048 |
| Pleiskirchen | 330 | 2.446 |
| Pliening | 380 | 5.685 |
| Poing | 310 | 16.124 |
| Pollenfeld | 300 | 2.967 |
| Polling | 320 | 3.270 |
| Polling | 320 | 3.533 |
| Prem | 300 | 915 |
| Prien a. Chiemsee | 390 | 10.841 |
| Prittriching | 380 | 2.524 |
| Prutting | 325 | 2.924 |
| Puchheim | 350 | 21.313 |
| Pullach i. Isartal | 260 | 8.968 |
| Putzbrunn | 320 | 6.641 |
| Pähl | 350 | 2.461 |
| Pöcking | 240 | 5.565 |
| Pörnbach | 320 | 2.169 |
| Pürgen | 320 | 3.563 |
| Raisting | 380 | 2.297 |
| Ramerberg | 320 | 1.381 |
| Ramsau b. Berchtesgaden | 380 | 1.716 |
| Rattenkirchen | 380 | 979 |
| Raubling | 330 | 11.401 |
| Rechtmehring | 380 | 1.980 |
| Reichersbeuern | 300 | 2.473 |
| Reichertshausen | 310 | 5.052 |
| Reichertsheim | 350 | 1.643 |
| Reichertshofen | 320 | 8.329 |
| Reichling | 310 | 1.703 |
| Reischach | 330 | 2.632 |
| Reit im Winkl | 380 | 2.326 |
| Rennertshofen | 350 | 4.973 |
| Riedering | 310 | 5.501 |
| Riegsee | 380 | 1.190 |
| Rimsting | 325 | 3.971 |
| Rohrbach | 320 | 6.099 |
| Rohrdorf | 300 | 5.842 |
| Rohrenfels | 320 | 1.547 |
| Rosenheim | 400 | 63.402 |
| Rott | 300 | 1.652 |
| Rott a. Inn | 350 | 4.095 |
| Rottach-Egern | 350 | 5.804 |
| Rottenbuch | 350 | 1.802 |
| Rudelzhausen | 340 | 3.460 |
| Ruhpolding | 360 | 6.950 |
| Röhrmoos | 310 | 6.435 |
| Saaldorf-Surheim | 310 | 5.536 |
| Sachsenkam | 310 | 1.286 |
| Samerberg | 330 | 2.807 |
| Sankt Wolfgang | 360 | 4.493 |
| Sauerlach | 295 | 8.200 |
| Saulgrub | 290 | 1.671 |
| Schechen | 320 | 5.046 |
| Schernfeld | 300 | 3.278 |
| Scheuring | 350 | 1.938 |
| Scheyern | 300 | 4.862 |
| Schleching | 350 | 1.833 |
| Schlehdorf | 320 | 1.309 |
| Schliersee | 380 | 6.939 |
| Schnaitsee | 350 | 3.656 |
| Schneizlreuth | 340 | 1.313 |
| Schondorf a. Ammersee | 300 | 3.957 |
| Schongau | 350 | 12.372 |
| Schonstett | 320 | 1.364 |
| Schrobenhausen | 350 | 17.366 |
| Schwabbruck | 310 | 963 |
| Schwabhausen | 350 | 6.500 |
| Schwabsoien | 320 | 1.400 |
| Schwaigen | 350 | 608 |
| Schweitenkirchen | 300 | 5.348 |
| Schwifting | 300 | 1.040 |
| Schwindegg | 350 | 3.593 |
| Schäftlarn | 320 | 5.868 |
| Schönau a. Königssee | 380 | 5.611 |
| Schönberg | 380 | 1.100 |
| Schöngeising | 350 | 1.904 |
| Seefeld | 300 | 7.502 |
| Seehausen a. Staffelsee | 300 | 2.455 |
| Seeon-Seebruck | 330 | 4.481 |
| Seeshaupt | 350 | 3.267 |
| Siegsdorf | 360 | 8.255 |
| Sindelsdorf | 350 | 1.219 |
| Soyen | 380 | 2.889 |
| Spatzenhausen | 380 | 751 |
| Stammham | 240 | 1.042 |
| Stammham | 350 | 4.095 |
| Starnberg | 330 | 23.387 |
| Staudach-Egerndach | 330 | 1.156 |
| Steingaden | 380 | 2.880 |
| Steinhöring | 320 | 4.114 |
| Steinkirchen | 380 | 1.266 |
| Stephanskirchen | 310 | 10.621 |
| Straßlach-Dingharting | 280 | 3.259 |
| Sulzemoos | 310 | 3.153 |
| Surberg | 350 | 3.403 |
| Söchtenau | 310 | 2.672 |
| Tacherting | 320 | 5.803 |
| Taching a. See | 330 | 2.172 |
| Taufkirchen | 350 | 1.377 |
| Taufkirchen | 310 | 18.006 |
| Taufkirchen (Vils) | 320 | 10.354 |
| Tegernsee | 380 | 3.648 |
| Teisendorf | 380 | 9.336 |
| Teising | 350 | 1.860 |
| Thaining | 330 | 1.071 |
| Titting | 320 | 2.657 |
| Tittmoning | 350 | 5.811 |
| Traunreut | 340 | 20.932 |
| Traunstein | 375 | 20.608 |
| Trostberg | 360 | 11.255 |
| Tuntenhausen | 300 | 7.230 |
| Tutzing | 300 | 9.883 |
| Tyrlaching | 325 | 1.024 |
| Töging a. Inn | 330 | 9.235 |
| Türkenfeld | 340 | 3.706 |
| Tüßling | 330 | 3.292 |
| Uffing a. Staffelsee | 380 | 3.011 |
| Unterammergau | 350 | 1.562 |
| Unterdießen | 340 | 1.444 |
| Unterföhring | 330 | 11.278 |
| Unterhaching | 295 | 25.343 |
| Unterneukirchen | 320 | 3.254 |
| Unterreit | 360 | 1.744 |
| Unterschleißheim | 330 | 28.835 |
| Unterwössen | 350 | 3.559 |
| Utting a. Ammersee | 310 | 4.572 |
| Vachendorf | 340 | 1.825 |
| Valley | 380 | 3.353 |
| Vaterstetten | 320 | 24.576 |
| Vierkirchen | 340 | 4.624 |
| Vilgertshofen | 350 | 2.752 |
| Vogtareuth | 330 | 3.075 |
| Vohburg a.d. Donau | 320 | 8.480 |
| Waakirchen | 310 | 5.825 |
| Wackersberg | 310 | 3.535 |
| Waging a. See | 350 | 7.013 |
| Waidhofen | 320 | 2.311 |
| Waldkraiburg | 360 | 23.476 |
| Wallgau | 350 | 1.529 |
| Walpertskirchen | 330 | 2.149 |
| Walting | 300 | 2.325 |
| Wang | 330 | 2.554 |
| Warngau | 300 | 3.849 |
| Wartenberg | 340 | 5.567 |
| Wasserburg a. Inn | 380 | 12.735 |
| Weichering | 350 | 2.462 |
| Weichs | 340 | 3.501 |
| Weil | 300 | 3.868 |
| Weilheim i. OB | 380 | 22.776 |
| Wellheim | 350 | 2.707 |
| Wessobrunn | 380 | 2.265 |
| Wettstetten | 350 | 5.087 |
| Weyarn | 360 | 3.904 |
| Weßling | 300 | 5.498 |
| Wielenbach | 380 | 3.212 |
| Wildsteig | 340 | 1.318 |
| Windach | 310 | 3.817 |
| Winhöring | 350 | 4.759 |
| Wolfersdorf | 320 | 2.592 |
| Wolfratshausen | 380 | 18.959 |
| Wolnzach | 300 | 11.663 |
| Wonneberg | 330 | 1.567 |
| Wörth | 320 | 4.401 |
| Wörthsee | 330 | 4.953 |
| Zangberg | 380 | 1.120 |
| Zolling | 350 | 4.877 |
| Zorneding | 310 | 9.371 |
| Übersee | 350 | 5.029 |