Real estate transfer tax runs from 3.5% in Bavaria to 6.5% in Brandenburg, North Rhine-Westphalia, Saarland and Schleswig-Holstein: on a €400,000 home that is €14,000 or €26,000, plus €3,980 of notary and land registry fees, the same in every state. The 5 tables below compare one rule each across the 16 states; their data can be downloaded under CC BY 4.0.
Transfer tax on a home, by state
The Grunderwerbsteuer rate of each German state, the date it applies from, and the tax and the buyer's total with notary and land registry on €300,000 and €500,000. Source: Official source read: 12 of the 16 states.
First-time buyer aid on transfer tax, by state
Whether a state refunds or reduces the transfer tax for a first home, how much and on what conditions, as read in official sources. Aid: Yes: 1 of the 16 states (Hesse).
Property tax model, by state
Which model each state uses for the reformed property tax in force since 1 January 2025: the federal model or the state's own law. Model: State model: 5 of the 16 states (Baden-Württemberg, Bavaria, Hamburg, Hesse and Lower Saxony).
Rents and home ownership, by state
The average net cold rent per m², the share of homes lived in by their owners and the vacancy rate of each state at the 2022 census.
Land value data and its reuse terms, by state
Whether each state's official land values (Bodenrichtwerte) can be downloaded and reused, under which licence, as read on the state portals. Download: Open data: 2 of the 16 states (Hamburg and North Rhine-Westphalia).