Transfer tax on a home, by state

In short

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: 13 of the 16 states.

State by state

Transfer tax on a home: what applies in Baden-Württemberg?

Baden-Württemberg charges 5% real estate transfer tax: €15,000 on a €300,000 home, €18,219 with notary and land registry fees.

Transfer tax on a home: what applies in Bavaria?

Bavaria charges 3.5% real estate transfer tax: €10,500 on a €300,000 home, €13,719 with notary and land registry fees.

Transfer tax on a home: what applies in Berlin?

Berlin charges 6% real estate transfer tax (since 1 January 2014): €18,000 on a €300,000 home, €21,219 with notary and land registry fees.

Transfer tax on a home: what applies in Brandenburg?

Brandenburg charges 6.5% real estate transfer tax (since 1 July 2015): €19,500 on a €300,000 home, €22,719 with notary and land registry fees.

Transfer tax on a home: what applies in Bremen?

Bremen charges 5.5% real estate transfer tax (since 1 July 2025): €16,500 on a €300,000 home, €19,719 with notary and land registry fees.

Transfer tax on a home: what applies in Hamburg?

Hamburg charges 5.5% real estate transfer tax: €16,500 on a €300,000 home, €19,719 with notary and land registry fees.

Transfer tax on a home: what applies in Hesse?

Hesse charges 6% real estate transfer tax (since August 2014): €18,000 on a €300,000 home, €21,219 with notary and land registry fees.

Transfer tax on a home: what applies in Lower Saxony?

Lower Saxony charges 5% real estate transfer tax (since 1 January 2014): €15,000 on a €300,000 home, €18,219 with notary and land registry fees.

Transfer tax on a home: what applies in Mecklenburg-Western Pomerania?

Mecklenburg-Western Pomerania charges 6% real estate transfer tax (since 1 July 2019): €18,000 on a €300,000 home, €21,219 with notary and land registry fees.

Transfer tax on a home: what applies in North Rhine-Westphalia?

North Rhine-Westphalia charges 6.5% real estate transfer tax (since 1 January 2015): €19,500 on a €300,000 home, €22,719 with notary and land registry fees.

Transfer tax on a home: what applies in Rhineland-Palatinate?

Rhineland-Palatinate charges 5% real estate transfer tax (since 1 March 2012): €15,000 on a €300,000 home, €18,219 with notary and land registry fees.

Transfer tax on a home: what applies in Saarland?

Saarland charges 6.5% real estate transfer tax (since 1 January 2015): €19,500 on a €300,000 home, €22,719 with notary and land registry fees.

Transfer tax on a home: what applies in Saxony?

Saxony charges 5.5% real estate transfer tax (since 1 January 2023): €16,500 on a €300,000 home, €19,719 with notary and land registry fees.

Transfer tax on a home: what applies in Saxony-Anhalt?

Saxony-Anhalt charges 5% real estate transfer tax (since 1 March 2012): €15,000 on a €300,000 home, €18,219 with notary and land registry fees.

Transfer tax on a home: what applies in Schleswig-Holstein?

Schleswig-Holstein charges 6.5% real estate transfer tax (since 1 January 2014): €19,500 on a €300,000 home, €22,719 with notary and land registry fees.

Transfer tax on a home: what applies in Thuringia?

Thuringia charges 5% real estate transfer tax (since 1 January 2024): €15,000 on a €300,000 home, €18,219 with notary and land registry fees.

The table

“—” means the source read does not state it. Download the data: purchase-tax.json (CC BY 4.0, cite Payotte with a link).

• Baden-Württemberg: Rate read at the state tax office; the date it took effect was not read at an official source.
• Bavaria: Bavaria has never set its own rate: the federal 3.5% of § 11 GrEStG applies.
• Hamburg: Rate read at the state tax office; the date it took effect was not read at an official source.