Real estate transfer tax

ImmobilienErwachsene

Tax when buying property in Germany: 3.5% (Bavaria, Saxony) to 6.5% (Brandenburg, North Rhine-Westphalia, Thuringia) of the purchase price. Payable once.

Grunderwerbsteuer (real estate transfer tax) is due when buying a plot of land or a property in Germany, and the rate varies by federal state.

Tax rates 2025 by federal state:

• 3.5%: Bavaria, Saxony
• 5.0%: Baden-Württemberg, Bremen, Lower Saxony, Rhineland-Palatinate, Saxony-Anhalt
• 5.5%: Mecklenburg-Western Pomerania
• 6.0%: Berlin, Hesse, Hamburg
• 6.5%: Brandenburg, North Rhine-Westphalia, Saarland, Schleswig-Holstein, Thuringia

Sample calculation (property worth €400,000):

• Bavaria (3.5%): €14,000
• North Rhine-Westphalia (6.5%): €26,000
• Difference: €12,000 – just because of the federal state!

Who pays? In principle buyer AND seller are jointly liable – in practice the buyer almost always pays alone (purchase contract).

Exemptions:

• Purchase between spouses: tax-free
• Inheritance/gift: tax-free (inheritance tax applies instead)
• Purchase from relatives in a direct line (parents/children): tax-free

Did you know? Bavaria has the lowest rate at 3.5%. Brandenburg, North Rhine-Westphalia and Schleswig-Holstein charge 6.5%. On €400,000 that's a €12,000 difference.

→ Immobilienrechner

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