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Property Transfer Tax Calculator (Germany) 2026

Calculate the property transfer tax (Grunderwerbsteuer) for your federal state and compare rates across all 16 German states.

EUR

Property Transfer Tax

€22,750.00

Tax Rate

6.5%

Bavaria (3.5000000000000004%)
€12,250.00
Baden-Wuerttemberg (5%)
€17,500.00
Lower Saxony (5%)
€17,500.00
Rhineland-Palatinate (5%)
€17,500.00
Saxony-Anhalt (5%)
€17,500.00
Hamburg (5.5%)
€19,250.00
Saxony (5.5%)
€19,250.00
Berlin (6%)
€21,000.00
Bremen (6%)
€21,000.00
Hesse (6%)
€21,000.00
Mecklenburg-Vorpommern (6%)
€21,000.00
Brandenburg (6.5%)
€22,750.00
North Rhine-Westphalia (6.5%)
€22,750.00
Saarland (6.5%)
€22,750.00
Schleswig-Holstein (6.5%)
€22,750.00
Thuringia (6.5%)
€22,750.00

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What Is the Property Transfer Tax?

The property transfer tax (Grunderwerbsteuer) is a tax levied in Germany whenever real estate changes hands. It is one of the most significant closing costs and typically the largest single expense beyond the purchase price itself. The tax is paid by the buyer directly to the tax office. Only after the tax is settled will the tax office issue a clearance certificate, which is required for the new owner to be entered in the land registry.

Tax Rates by Federal State

The property transfer tax is a state-level tax, with rates set individually by each of Germany's 16 federal states. Bavaria has the lowest rate at 3.5%, while Brandenburg, North Rhine-Westphalia, Schleswig-Holstein, Saarland, and Thuringia charge the highest rate at 6.5%. The remaining states fall between 5% and 6%. For a purchase price of 500,000 euros, the tax ranges from 17,500 euros in Bavaria to 32,500 euros in the most expensive states, a difference of 15,000 euros.

Tax Base and Calculation

The property transfer tax is calculated on the total consideration paid for the property, which is typically the purchase price stated in the notarized contract. However, movable items such as fitted kitchens, awnings, or garden equipment can be listed separately in the contract, reducing the taxable base. Tax offices generally accept amounts up to 10-15% of the purchase price for inventory, provided the list is plausible and reasonable.

Exemptions and Special Cases

Certain transactions are exempt from property transfer tax. Transfers between spouses and registered life partners are tax-free, as are transfers between direct-line relatives (parents and children). Inheritances and gifts are also not subject to property transfer tax but fall under inheritance or gift tax instead. Additionally, there is a de minimis threshold of 2,500 euros for the purchase price, below which no tax is due.

Frequently Asked Questions

The property transfer tax (Grunderwerbsteuer) is a one-time tax paid when purchasing real estate in Germany. It is levied on the purchase price stated in the notarized contract and must be paid by the buyer to the tax office. Without payment, you cannot be registered as the new owner in the land registry.
The rate varies by federal state, ranging from 3.5% (Bavaria) to 6.5% (e.g., Brandenburg, North Rhine-Westphalia, Schleswig-Holstein, Saarland, Thuringia). For a purchase price of 400,000 euros, the tax ranges from 14,000 euros (Bavaria) to 26,000 euros (Brandenburg).
There are some legal ways to reduce the tax. Movable items like fitted kitchens or awnings can be listed separately in the purchase contract and deducted from the taxable amount. Transfers between spouses and direct relatives (parents, children) are exempt. Share deals for commercial properties can also reduce the tax burden.
The tax becomes due after the notarized purchase contract is signed. The tax office typically sends the assessment within 2-6 weeks. You have one month from receipt to pay. Only after payment will you receive the clearance certificate needed for land registry entry.
For owner-occupied property, the tax is not deductible. For rented properties, it counts as an acquisition cost and can be claimed through depreciation (AfA) over time. The standard depreciation rate is 2% per year for residential buildings constructed after 1924.

All calculations are for general informational purposes only. Not financial, tax, or legal advice. No guarantee of accuracy. Use at your own risk. Full disclaimer