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: 12 of the 16 states.
State by state
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.
Bavaria
Bavaria charges 3.5% real estate transfer tax: €10,500 on a €300,000 home, €13,719 with notary and land registry fees.
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.
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.
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.
Hamburg
Hamburg charges 5.5% real estate transfer tax: €16,500 on a €300,000 home, €19,719 with notary and land registry fees.
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.
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.
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.
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.
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.
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.
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.
Saxony-Anhalt
Saxony-Anhalt charges 5% real estate transfer tax: €15,000 on a €300,000 home, €18,219 with notary and land registry fees.
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.
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
Transfer tax on a home, by state: 16 states
| State | Rate | Applies since | Tax on €300,000 | With notary and registry | Tax on €500,000 | Source |
|---|---|---|---|---|---|---|
| Baden-Württemberg | 5% | — | €15,000 | €18,219 | €25,000 | Rate read, date not read |
| Bavaria | 3.5% | — | €10,500 | €13,719 | €17,500 | Federal rate (§ 11 GrEStG) |
| Berlin | 6% | 2014-01-01 | €18,000 | €21,219 | €30,000 | Official source read |
| Brandenburg | 6.5% | 2015-07-01 | €19,500 | €22,719 | €32,500 | Official source read |
| Bremen | 5.5% | 2025-07-01 | €16,500 | €19,719 | €27,500 | Official source read |
| Hamburg | 5.5% | — | €16,500 | €19,719 | €27,500 | Rate read, date not read |
| Hesse | 6% | 2014-08 | €18,000 | €21,219 | €30,000 | Official source read |
| Lower Saxony | 5% | 2014-01-01 | €15,000 | €18,219 | €25,000 | Official source read |
| Mecklenburg-Western Pomerania | 6% | 2019-07-01 | €18,000 | €21,219 | €30,000 | Official source read |
| North Rhine-Westphalia | 6.5% | 2015-01-01 | €19,500 | €22,719 | €32,500 | Official source read |
| Rhineland-Palatinate | 5% | 2012-03-01 | €15,000 | €18,219 | €25,000 | Official source read |
| Saarland | 6.5% | 2015-01-01 | €19,500 | €22,719 | €32,500 | Official source read |
| Saxony | 5.5% | 2023-01-01 | €16,500 | €19,719 | €27,500 | Official source read |
| Saxony-Anhalt | 5% | — | €15,000 | €18,219 | €25,000 | No primary source read |
| Schleswig-Holstein | 6.5% | 2014-01-01 | €19,500 | €22,719 | €32,500 | Official source read |
| Thuringia | 5% | 2024-01-01 | €15,000 | €18,219 | €25,000 | Official source read |
“—” 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.
- Saxony-Anhalt: Rate stated in a Saxony-Anhalt parliament debate; no law text or tax office page could be read: check with the state tax office.
Other tables by state
Sources
- Baden-Württemberg: Finanzamt Baden-Württemberg: Wann muss ich Grunderwerbsteuer zahlen und wie hoch ist diese?
- Bavaria: Bayerisches Landesamt für Steuern: Grunderwerbsteuer, häufig gestellte Fragen (federal rate, § 11 GrEStG)
- Berlin: Senatsverwaltung für Finanzen Berlin: FAQ Grunderwerbsteuer
- Brandenburg: Gesetz über die Bestimmung des Steuersatzes bei der Grunderwerbsteuer (Brandenburg), BRAVORS
- Bremen: Service Bremen: Grunderwerbsteuer
- Hamburg: hamburg.de: Grunderwerbsteuer
- Hesse: Hessisches Ministerium der Finanzen: Hessengeld, Fragen und Antworten (August 2025)
- Lower Saxony: Landesamt für Steuern Niedersachsen: häufige Fragen
- Mecklenburg-Western Pomerania: Gesetz- und Verordnungsblatt M-V 2019 Nr. 11 (law of 24 June 2019)
- North Rhine-Westphalia: Finanzverwaltung NRW: Grunderwerbsteuer, Wissenswertes
- Rhineland-Palatinate: Ministerium der Finanzen Rheinland-Pfalz: Fragen und Antworten
- Saarland: service.saarland.de: Grunderwerbsteuer
- Saxony: Sächsisches Grunderwerbsteuersatzgesetz (REVOSax)
- Saxony-Anhalt: Landtag von Sachsen-Anhalt, plenary transcript (rate stated in debate)
- Schleswig-Holstein: Landeshaushalt Schleswig-Holstein, draft budget 2026, Einzelplan 11
- Thuringia: Thüringer Finanzministerium: Bilanz der Thüringer Finanzämter 2025