Real Estate Transfer Tax Calculator Germany
Work out German real estate transfer tax with the 2026 rates of all 16 states (3.5–6.5%), plus estimated notary, land registry and broker fees and total cost.
Real estate transfer tax (6.5%)
€22,750.00
Estimated purchase costs
Real estate transfer tax rates vary by federal state between 3.5% and 6.5%. Notary, land registry and agent costs are estimates. Without guarantee.
Note: These calculations are for informational purposes only and do not replace professional tax or financial advice. All information without guarantee.
FAQ
Frequently Asked Questions
How high is the real estate transfer tax?
The real estate transfer tax rate varies by federal state, ranging from 3.5% (Bavaria only) to 6.5% (Brandenburg, North Rhine-Westphalia, Saarland, Schleswig-Holstein). Saxony has charged 5.5% since 2023, Thuringia 5.0% since 2024 and Bremen 5.5% since July 2025. It is a one-time tax on the purchase price.
Are there exemptions from real estate transfer tax?
Direct sales between spouses and first-degree relatives (parents/children) are exempt. Also exempt are inheritances and gifts, as these are subject to inheritance or gift tax instead.
Does a fitted kitchen sold with the property reduce the real estate transfer tax?
Yes. The tax only applies to the price for the land and the building; movable items such as a fitted kitchen, furniture or awnings are not included if they are shown in the notarised purchase contract with their own, realistic price. Example: for a purchase price of €350,000 in North Rhine-Westphalia (6.5%), the tax is €22,750; if €10,000 of that is for a used fitted kitchen, it is €340,000 × 6.5% = €22,100, i.e. €650 less. In that case, enter the purchase price without the furnishings in the calculator; the tax office does not accept inflated values.
Guide
What is the Real Estate Transfer Tax Calculator Germany?
The real estate transfer tax calculator computes the tax due when purchasing property. The rate varies by state between 3.5% and 6.5%.
How does the Real Estate Transfer Tax Calculator Germany work?
Enter the purchase price and state. The calculator multiplies the price by the state-specific rate. This one-time tax is required before the land register entry can be completed.
Key Data and Facts
Rates 2026: Bavaria 3.5%, Hamburg 5.5%, Berlin/Hesse 6%, Brandenburg/NRW/Schleswig-Holstein/Saarland 6.5%. Due within one month of the tax notice.
Step-by-Step Guide
How to calculate real estate transfer tax (Grunderwerbsteuer) step by step: 1. Determine the purchase price: the decisive figure is the purchase price agreed in the notarised purchase contract. Movable items (e.g. a fitted kitchen, awnings) can be listed separately and deducted from the purchase price. 2. Determine the federal state: the tax rate varies by federal state. Bayern: 3.5 %. Baden-Wuerttemberg, Niedersachsen, Rheinland-Pfalz, Sachsen-Anhalt, Thueringen: 5.0 %. Bremen, Hamburg, Sachsen: 5.5 %. Berlin, Hessen, Mecklenburg-Vorpommern: 6.0 %. Brandenburg, NRW, Saarland, Schleswig-Holstein: 6.5 %. 3. Calculate the tax: purchase price x tax rate. 4. Payment: due within one month of receiving the tax assessment. Only after payment does the tax office issue the clearance certificate (Unbedenklichkeitsbescheinigung) required for entry in the land register. Example: purchase of a freehold apartment in Berlin for 400,000 EUR. Tax rate in Berlin: 6.0 %. Real estate transfer tax: 400,000 x 6.0 % = 24,000 EUR. For comparison: the same apartment in Bayern would cost only 400,000 x 3.5 % = 14,000 EUR in real estate transfer tax – a saving of 10,000 EUR. Real estate transfer tax is one of the incidental purchase costs and should be factored into the financing.
Calculation Example
Apartment purchase in Berlin, purchase price EUR 400,000. Tax rate in Berlin: 6.0%. Real estate transfer tax: EUR 24,000. For comparison in Bavaria (3.5%): EUR 14,000.
Sources
Official sources
Calculations are based on applicable German laws and official data:
- Einkommensteuergesetz (EStG) — gesetze-im-internet.de
- Bundesministerium der Finanzen (BMF)
- Statistisches Bundesamt (Destatis)
Full methodology at Methodology.
Reviewed by Konstantin Iakovlev · Last updated:
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