Real Estate Transfer Tax by German State: Every Rate at a Glance
Real estate transfer tax (Grunderwerbsteuer) is the single largest line item in closing costs for most property purchases in Germany. And because every state sets its own rate, your postcode alone can decide several thousand euros. Here are the current rates for all 16 states, with an explanation and worked example.
What Is Real Estate Transfer Tax?
In short: a one-time tax due when you buy land or property in Germany. It's calculated on the purchase price recorded in the sale contract, regardless of whether you move in yourself or rent the property out.
Unlike what you might expect, there's no single nationwide rate. Each state (Bundesland) sets its own, and the differences are far from small.
Who Pays It, and When Is It Due?
By law, buyer and seller are jointly liable. In practice, almost every sale contract specifies that the buyer pays — it's recorded that way by the notary, and that's what's followed. After the contract is notarized, the notary automatically reports the sale to the tax office, which then sends a tax assessment, usually with a four-to-six-week payment deadline. Only once payment is confirmed does the tax office issue the clearance certificate (Unbedenklichkeitsbescheinigung) — and without it, nothing moves forward in the land registry.
Real Estate Transfer Tax Rates for All 16 German States
| State | Rate |
|---|---|
| Baden-Württemberg | 5.0% |
| Bavaria | 3.5% |
| Berlin | 6.0% |
| Brandenburg | 6.5% |
| Bremen | 5.0% |
| Hamburg | 5.5% |
| Hesse | 6.0% |
| Mecklenburg-Vorpommern | 6.0% |
| Lower Saxony | 5.0% |
| North Rhine-Westphalia | 6.5% |
| Rhineland-Palatinate | 5.0% |
| Saarland | 6.5% |
| Saxony | 5.5% |
| Saxony-Anhalt | 5.0% |
| Schleswig-Holstein | 6.5% |
| Thuringia | 5.0% |
As of 2024. States can change their rate at any time, so check the current figure before finalizing a calculation — for example with the relevant state ministry of finance or your notary.
Worked Example
A condominium in North Rhine-Westphalia (6.5%) costs €200,000.
Transfer tax = €200,000 × 6.5% = €13,000
For comparison: the same apartment in Bavaria (3.5%) would cost just €7,000 — a €6,000 difference purely down to location.
And transfer tax is just one line item among several. On top of it come notary fees (around 1.5%), land registry fees (around 0.5%), and, if a broker was involved, their commission. All told, closing costs typically land between 7% and 15% of the purchase price, depending on the state and whether a broker was involved.
Closing Costs, Calculated Automatically by State
DieImmoKalk reads the state directly from the address and factors in the right transfer tax automatically.
Try it free nowKeep reading: Calculating rental yield — gross and net explained →