Grunderwerbsteuer by federal state for 2026, plus notary, land registry and agent costs.
Example defaults only. Notary and land registry fees follow a fixed fee scale and are often 1.5% to 2% together. Set the agent share to 0 if no agent is involved.
| State | Rate | Tax on this price |
|---|
Estimate only, check with your notary and the local Finanzamt. Tax is rounded down to whole euros as the law requires. Rates checked October 2026.
This Germany property transfer tax calculator is for anyone buying a house, flat or plot in Germany in 2026, including expats and UK buyers, who wants to know the Grunderwerbsteuer before signing at the notary. Choose the federal state and it applies that state's rate under the German tax system, then adds notary, land registry and agent costs so you see the full cash you need on top of the price. Rates checked October 2026.
Quick answer: Property transfer tax in Germany is 3.5% to 6.5% of the purchase price in 2026, depending on the federal state. Bavaria charges 3.5%, Berlin 6% and North Rhine-Westphalia 6.5%. The Germany property transfer tax calculator shows that a €350,000 flat in Cologne carries €22,750 of tax, before notary and agent fees.
In This Guide
What Is Property Transfer Tax in Germany?
Property transfer tax (Grunderwerbsteuer) is a one off tax charged when land or a building changes owner in Germany, set out in the Real Estate Transfer Tax Act (GrEStG). The federal law fixes a base rate of 3.5%, but since 2006 each of the 16 states may set its own rate, and all except Bavaria have raised it.
The formula in plain words: transfer tax = (purchase price minus movable items) × state rate, rounded down to the whole euro. Purchases where the taxable value is €2,500 or less are exempt. The tax office sends the assessment a few weeks after the notary signing, payment is usually due within a month, and the land registry will only record you as owner once the tax has been paid and the clearance certificate issued.
How Much Is Property Transfer Tax in Each German State?
Rates in 2026 run from 3.5% in Bavaria to 6.5% in four states, so the same price can carry very different tax bills. Bremen is the most recent change, rising from 5% to 5.5% for purchases from 1 July 2025, while Thuringia cut its rate from 6.5% to 5% at the start of 2024.
| Federal state | Rate 2026 | Tax on €350,000 |
|---|---|---|
| Bavaria | 3.5% | €12,250 |
| Baden-Württemberg, Lower Saxony, Rhineland-Palatinate, Saxony-Anhalt, Thuringia | 5.0% | €17,500 |
| Bremen, Hamburg, Saxony | 5.5% | €19,250 |
| Berlin, Hesse, Mecklenburg-Vorpommern | 6.0% | €21,000 |
| Brandenburg, North Rhine-Westphalia, Saarland, Schleswig-Holstein | 6.5% | €22,750 |
Take Jan and Mia, who are buying a €350,000 two bedroom flat in Cologne, North Rhine-Westphalia. At 6.5% their transfer tax is €22,750. Notary fees at about 1.5% add €5,250, the land registry about €1,750 and the agent's buyer share of 3.57% another €12,495, so their buying costs total €42,245, or 12.07% of the price. The same flat in Munich would carry €12,250 of tax, €10,500 less. If €6,000 of the price is for the fitted kitchen and is listed separately in the contract, the taxable price falls to €344,000 and the tax to €22,360.
How to Use the Germany Property Transfer Tax Calculator
Step 1: Enter the Price and State
Type the price in the purchase contract and pick the state where the property stands, not where you live. The rate box fills in automatically and stays editable, so you can type a new rate if a state changes it after October 2026.
Step 2: Deduct Movables and Check Exemptions
Enter the value of movable items such as a fitted kitchen, furniture or an awning if they are priced separately in the contract at a realistic value. Tick the box if you are buying from your spouse, registered partner, parent or child, because those purchases are exempt from Grunderwerbsteuer.
Step 3: Set Notary, Land Registry and Agent Costs
The defaults are example percentages, not quotes. Notary and land registry fees follow a statutory fee scale, so your notary can give an exact figure. Since December 2020, when an agent works for both sides on a flat or family house, buyer and seller must pay the commission in equal shares.
Step 4: Read the Tax and Total Costs
You see the transfer tax, each fee, the total buying costs as a percentage of the price, and the cash needed overall. The table below ranks all 16 states for your price. To test how a larger deposit changes your monthly payment, run the loan through the mortgage overpayment calculator using the rate your German bank offers.
Can You Reduce Property Transfer Tax in Germany?
You can reduce it only by lowering the taxable price within the rules, mainly by listing genuine movable items separately. The tax office accepts a fitted kitchen, built in wardrobes that can be removed, garden furniture or a sauna cabin at their current value, but it checks values that look inflated. A five year old kitchen that cost €15,000 new is more credible at €6,000 than at €14,000. Items that form part of the building, such as heating, windows or a bathroom suite, always stay in the taxable price.
Two common ideas do not work. Since a 2020 ruling of the Federal Fiscal Court, the share of the owners' maintenance reserve paid with a flat can no longer be deducted from the price. Splitting a purchase into a cheap plot and a separate building contract also fails when the seller and builder are linked, because the tax office then taxes both together. For a typical €350,000 purchase, an honest movables list saves a few hundred euros, which is worth doing but will never close the gap between a 3.5% and a 6.5% state.
Who Pays Property Transfer Tax in Germany?
The buyer pays in almost every sale, because standard German purchase contracts put the tax on the buyer, even though the law makes both parties liable. Points worth knowing before you budget:
- German banks seldom lend against buying costs, so tax, notary and land registry fees normally come from your own savings.
- Gifts and inheritances of property are outside transfer tax, though gift or inheritance tax may apply instead.
- Buying at a court auction (Zwangsversteigerung) is also taxed, based on the winning bid.
- Buying through a company or a share deal follows separate rules, so take tax advice before choosing that route.
Comparing a German purchase with other countries helps put the cost in context. Spain adds a municipal charge that the Spain plusvalía calculator estimates for sellers, and the UK government's living in Germany guide explains registration, tax and healthcare for British buyers who plan to move into their new home.
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How we checked this tool: the Tools Veria Editorial Team built this tool by hand, checked it against the official rules or published standards where they apply, and tested it against worked examples. Results are estimates for planning, not personal financial or tax advice. Read our editorial policy and disclaimer, or report an error.
Frequently Asked Questions
How much is property transfer tax in Germany in 2026?
Property transfer tax in Germany is 3.5% to 6.5% of the price in 2026, set by each federal state. Bavaria charges 3.5%, Berlin and Hesse 6%, and North Rhine-Westphalia, Brandenburg, Saarland and Schleswig-Holstein 6.5%.
Which German state has the lowest property transfer tax?
Bavaria has the lowest rate at 3.5%, the federal base rate it has never raised. On a €400,000 house that is €14,000, compared with €26,000 at 6.5% in North Rhine-Westphalia.
Is the fitted kitchen subject to transfer tax?
Usually not, if it is listed separately in the purchase contract at a realistic value. Taking €6,000 off a €350,000 price at 6.5% saves €390 of Grunderwerbsteuer.
Do I pay transfer tax when buying from my parents?
No. Purchases from a parent, child, spouse or registered partner are exempt from German property transfer tax, although notary and land registry fees still apply.
When do I have to pay Grunderwerbsteuer?
You pay after the tax office sends its assessment, usually a few weeks after signing at the notary, with payment typically due within one month. The land registry only records you as owner once the tax is paid.
What are the total buying costs for property in Germany?
Total buying costs are typically 5% to 12% of the price: 3.5% to 6.5% transfer tax, about 1.5% to 2% notary and land registry fees, and up to 3.57% agent commission for the buyer's share.