German real estate transfer tax calculator 2026
Enter the purchase price and select the federal state – the German real estate transfer tax (Grunderwerbsteuer) is shown instantly. Add movable items such as a fitted kitchen to see how much tax you save.
How it is calculated
How the calculator works
- Purchase price: the price in the notarised contract.
- Federal state: the state where the property is located – your place of residence or nationality does not matter.
- Movable items: fitted kitchen, furniture etc., if the contract lists them at a separate price.
Formula: (price − movable items) × state rate, rounded down to full euros (Sec. 11 (2) GrEStG).
Worked example
House in North Rhine-Westphalia for €400,000, of which €15,000 is for the fitted kitchen: tax base €385,000 × 6.5% = €25,025. Without the separately listed kitchen the tax would be €26,000. The same house in Bavaria (3.5%) costs €14,000 in transfer tax.
Transfer tax rates 2026 by state
The federal base rate is 3.5% (Sec. 11 (1) GrEStG), but each state may set its own rate (Art. 105 (2a) Basic Law). Rates range from 3.5% to 6.5%.
| State | Rate | Tax on €400,000 |
|---|---|---|
| Baden-Württemberg | 5% | €20,000 |
| Bavaria | 3.5% | €14,000 |
| Berlin | 6% | €24,000 |
| Brandenburg | 6.5% | €26,000 |
| Bremen | 5.5% | €22,000 |
| Hamburg | 5.5% | €22,000 |
| Hesse | 6% | €24,000 |
| Mecklenburg-Western Pomerania | 6% | €24,000 |
| Lower Saxony | 5% | €20,000 |
| North Rhine-Westphalia | 6.5% | €26,000 |
| Rhineland-Palatinate | 5% | €20,000 |
| Saarland | 6.5% | €26,000 |
| Saxony | 5.5% | €22,000 |
| Saxony-Anhalt | 5% | €20,000 |
| Schleswig-Holstein | 6.5% | €26,000 |
| Thuringia | 5% | €20,000 |
What is taxed?
The tax is based on the consideration (Sec. 8 GrEStG) – for a purchase, the price including other obligations the buyer takes over (Sec. 9 (1) No. 1 GrEStG). Movable items are not part of the property and are not taxed if the contract lists them separately at a reasonable value.
When is no transfer tax due?
- Acquisitions up to €2,500 (Sec. 3 No. 1 GrEStG)
- Inheritance and gifts (Sec. 3 No. 2 GrEStG) – inheritance or gift tax may apply instead
- Acquisition by the seller's spouse or registered partner (Sec. 3 No. 4 GrEStG)
- Acquisition by relatives in direct line, e.g. children and parents, and stepchildren (Sec. 3 No. 6 GrEStG)
Sales between siblings, to nieces or nephews or between unmarried partners are not exempt.
What does not reduce the tax
- Maintenance reserve: for a flat, the buyer's share of the owners' maintenance reserve does not reduce the tax base (Federal Fiscal Court, 16 Sept 2020, II R 49/17).
- Plot plus house from one developer: if the land purchase and the building contract form a single deal, the construction costs are taxed as well.
- Buying with two people: each buyer pays tax on their share – the total stays the same.
Is the transfer tax tax-deductible?
Not for a home you live in. For a rental property it is part of the acquisition cost: the share attributable to the building is depreciated, the share for the land is not.
Other buying costs
Transfer tax is usually the largest part of the closing costs in Germany. Notary and land registry fees and possibly an estate agent's commission come on top – see our closing costs calculator for the full picture. If the purchase is cancelled within two years, the tax is not assessed or is refunded on application (Sec. 16 (1) GrEStG).
Frequently asked questions
How is German real estate transfer tax calculated?
Purchase price minus separately listed movable items, multiplied by the rate of the state where the property is located, rounded down to full euros. Example NRW: €400,000 × 6.5% = €26,000.
How much is the real estate transfer tax in Germany?
Between 3.5% (Bavaria) and 6.5% (Brandenburg, North Rhine-Westphalia, Saarland, Schleswig-Holstein) of the purchase price. The table above lists all 16 states.
Who pays the real estate transfer tax?
Buyer and seller are jointly liable (Sec. 13 No. 1 GrEStG), but the purchase contract almost always assigns the tax to the buyer.
When do I have to pay it?
The tax office sends a tax assessment after the contract is notarised. The tax is due one month after the assessment is issued (Sec. 15 GrEStG). Only after payment is the clearance certificate issued that allows you to be registered as owner in the land register.
Do foreigners pay a higher transfer tax in Germany?
No. The rate depends only on the state where the property is located, not on the nationality or residence of the buyer.
Does a fitted kitchen reduce the transfer tax?
Yes, if the contract lists it separately at a realistic value. In NRW, a kitchen worth €15,000 saves €975.
Is the transfer tax tax-deductible?
Not for owner-occupied homes. For rental property it forms part of the acquisition cost, and the portion attributable to the building is depreciated over time.
Are sales between siblings exempt?
No. Only spouses, registered partners and relatives in direct line (children, grandchildren, parents) and stepchildren are exempt (Sec. 3 GrEStG). Siblings pay the full rate.
Sources and legal basis
- § 11 GrEStG: Grunderwerbsteuergesetz – Steuersatz, Abrundung
- § 3 Nr. 1 GrEStG: Grunderwerbsteuergesetz – Freigrenze 2.500 €
- §§ 8, 9 GrEStG: Grunderwerbsteuergesetz – Gegenleistung
- Art. 105 Abs. 2a GG: Grundgesetz – Befugnis der Länder zur Bestimmung des Steuersatzes
- Freistaat Sachsen – Erhöhung auf 5,5 % zum 01.01.2023
As of:
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