{
  "licence": "CC BY 4.0, cite Payotte (https://payotte.com/germany/by-state) with a link",
  "topic": "purchase-tax",
  "extracted": "2026-10-19",
  "regions": {
    "baden-wurttemberg": {
      "answer": "Baden-Württemberg charges 5% real estate transfer tax: €15,000 on a €300,000 home, €18,219 with notary and land registry fees.",
      "note": "Rate read at the state tax office; the date it took effect was not read at an official source.",
      "sources": [
        {
          "title": "Finanzamt Baden-Württemberg: Wann muss ich Grunderwerbsteuer zahlen und wie hoch ist diese?",
          "url": "https://finanzamt-bw.fv-bwl.de/,Lde/Startseite/Service/Wann+muss+ich+Grunderwerbsteuer+zahlen+und+wie+hoch+ist+diese_"
        }
      ],
      "rate": 5,
      "since": null,
      "tax_300k": 15000,
      "total_300k": 18219.45,
      "tax_500k": 25000,
      "status": "rate_read_date_not_read"
    },
    "bavaria": {
      "answer": "Bavaria charges 3.5% real estate transfer tax: €10,500 on a €300,000 home, €13,719 with notary and land registry fees.",
      "note": "Bavaria has never set its own rate: the federal 3.5% of § 11 GrEStG applies.",
      "sources": [
        {
          "title": "Bayerisches Landesamt für Steuern: Grunderwerbsteuer, häufig gestellte Fragen (federal rate, § 11 GrEStG)",
          "url": "https://www.lfst.bayern.de/steuerinfos/haeufig-gestellte-fragen/grunderwerbsteuer"
        }
      ],
      "rate": 3.5,
      "since": null,
      "tax_300k": 10500,
      "total_300k": 13719.45,
      "tax_500k": 17500,
      "status": "federal_default"
    },
    "berlin": {
      "answer": "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.",
      "note": null,
      "sources": [
        {
          "title": "Senatsverwaltung für Finanzen Berlin: FAQ Grunderwerbsteuer",
          "url": "https://www.berlin.de/sen/finanzen/steuern/informationen-fuer-steuerzahler-/faq-steuern/artikel.9062.php"
        }
      ],
      "rate": 6,
      "since": "2014-01-01",
      "tax_300k": 18000,
      "total_300k": 21219.45,
      "tax_500k": 30000,
      "status": "read"
    },
    "brandenburg": {
      "answer": "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.",
      "note": null,
      "sources": [
        {
          "title": "Gesetz über die Bestimmung des Steuersatzes bei der Grunderwerbsteuer (Brandenburg), BRAVORS",
          "url": "https://bravors.brandenburg.de/gesetze/mdf_2015"
        }
      ],
      "rate": 6.5,
      "since": "2015-07-01",
      "tax_300k": 19500,
      "total_300k": 22719.45,
      "tax_500k": 32500,
      "status": "read"
    },
    "bremen": {
      "answer": "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.",
      "note": null,
      "sources": [
        {
          "title": "Service Bremen: Grunderwerbsteuer",
          "url": "https://www.service.bremen.de/dienstleistungen/grunderwerbsteuer-9673"
        }
      ],
      "rate": 5.5,
      "since": "2025-07-01",
      "tax_300k": 16500,
      "total_300k": 19719.45,
      "tax_500k": 27500,
      "status": "read"
    },
    "hamburg": {
      "answer": "Hamburg charges 5.5% real estate transfer tax: €16,500 on a €300,000 home, €19,719 with notary and land registry fees.",
      "note": "Rate read at the state tax office; the date it took effect was not read at an official source.",
      "sources": [
        {
          "title": "hamburg.de: Grunderwerbsteuer",
          "url": "https://www.hamburg.de/service/info/11311613/n0/"
        }
      ],
      "rate": 5.5,
      "since": null,
      "tax_300k": 16500,
      "total_300k": 19719.45,
      "tax_500k": 27500,
      "status": "rate_read_date_not_read"
    },
    "hesse": {
      "answer": "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.",
      "note": null,
      "sources": [
        {
          "title": "Hessisches Ministerium der Finanzen: Hessengeld, Fragen und Antworten (August 2025)",
          "url": "https://finanzen.hessen.de/sites/finanzen.hessen.de/files/2025-08/hessengeld-fragen_und_antworten_barrierefrei-stand_august_2025.pdf"
        }
      ],
      "rate": 6,
      "since": "2014-08",
      "tax_300k": 18000,
      "total_300k": 21219.45,
      "tax_500k": 30000,
      "status": "read"
    },
    "lower-saxony": {
      "answer": "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.",
      "note": null,
      "sources": [
        {
          "title": "Landesamt für Steuern Niedersachsen: häufige Fragen",
          "url": "https://lstn.niedersachsen.de/steuer/haeufige_fragen_faq/haeufige-fragenfaq-67784.html"
        }
      ],
      "rate": 5,
      "since": "2014-01-01",
      "tax_300k": 15000,
      "total_300k": 18219.45,
      "tax_500k": 25000,
      "status": "read"
    },
    "mecklenburg-western-pomerania": {
      "answer": "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.",
      "note": null,
      "sources": [
        {
          "title": "Gesetz- und Verordnungsblatt M-V 2019 Nr. 11 (law of 24 June 2019)",
          "url": "https://www.dokumentation.landtag-mv.de/parldok/dokument/44268/gesetz_und_verordnungsblatt_11_2019.pdf"
        }
      ],
      "rate": 6,
      "since": "2019-07-01",
      "tax_300k": 18000,
      "total_300k": 21219.45,
      "tax_500k": 30000,
      "status": "read"
    },
    "north-rhine-westphalia": {
      "answer": "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.",
      "note": null,
      "sources": [
        {
          "title": "Finanzverwaltung NRW: Grunderwerbsteuer, Wissenswertes",
          "url": "https://www.finanzamt.nrw.de/steuerinfos/privatpersonen/haus-und-grund/grunderwerbsteuer-wissenswertes-beim-grundstuecks-oder"
        }
      ],
      "rate": 6.5,
      "since": "2015-01-01",
      "tax_300k": 19500,
      "total_300k": 22719.45,
      "tax_500k": 32500,
      "status": "read"
    },
    "rhineland-palatinate": {
      "answer": "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.",
      "note": null,
      "sources": [
        {
          "title": "Ministerium der Finanzen Rheinland-Pfalz: Fragen und Antworten",
          "url": "https://fm.rlp.de/themen/steuerrecht/fragen-und-antworten"
        }
      ],
      "rate": 5,
      "since": "2012-03-01",
      "tax_300k": 15000,
      "total_300k": 18219.45,
      "tax_500k": 25000,
      "status": "read"
    },
    "saarland": {
      "answer": "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.",
      "note": null,
      "sources": [
        {
          "title": "service.saarland.de: Grunderwerbsteuer",
          "url": "https://service.saarland.de/detail?areaId=&pstGroupId=&pstCatId=100048526&pstId=100072811"
        }
      ],
      "rate": 6.5,
      "since": "2015-01-01",
      "tax_300k": 19500,
      "total_300k": 22719.45,
      "tax_500k": 32500,
      "status": "read"
    },
    "saxony": {
      "answer": "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.",
      "note": null,
      "sources": [
        {
          "title": "Sächsisches Grunderwerbsteuersatzgesetz (REVOSax)",
          "url": "https://www.revosax.sachsen.de/vorschrift/19800-Saechsisches-Grunderwerbsteuersatzgesetz"
        }
      ],
      "rate": 5.5,
      "since": "2023-01-01",
      "tax_300k": 16500,
      "total_300k": 19719.45,
      "tax_500k": 27500,
      "status": "read"
    },
    "saxony-anhalt": {
      "answer": "Saxony-Anhalt charges 5% real estate transfer tax: €15,000 on a €300,000 home, €18,219 with notary and land registry fees.",
      "note": "Rate stated in a Saxony-Anhalt parliament debate; no law text or tax office page could be read: check with the state tax office.",
      "sources": [
        {
          "title": "Landtag von Sachsen-Anhalt, plenary transcript (rate stated in debate)",
          "url": "https://www.landtag.sachsen-anhalt.de/plenarsitzungen/transkript?tx_lsasessions_transcript%5Bspeaker%5D=9537&cHash=a7053f32415e98bb06d9d024aec5bbbf"
        }
      ],
      "rate": 5,
      "since": null,
      "tax_300k": 15000,
      "total_300k": 18219.45,
      "tax_500k": 25000,
      "status": "no_primary_source"
    },
    "schleswig-holstein": {
      "answer": "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.",
      "note": null,
      "sources": [
        {
          "title": "Landeshaushalt Schleswig-Holstein, draft budget 2026, Einzelplan 11",
          "url": "https://www.schleswig-holstein.de/DE/fachinhalte/H/haushalt_landeshaushalt/Downloads/HHE2026/ep11.pdf?__blob=publicationFile&v=3"
        }
      ],
      "rate": 6.5,
      "since": "2014-01-01",
      "tax_300k": 19500,
      "total_300k": 22719.45,
      "tax_500k": 32500,
      "status": "read"
    },
    "thuringia": {
      "answer": "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.",
      "note": null,
      "sources": [
        {
          "title": "Thüringer Finanzministerium: Bilanz der Thüringer Finanzämter 2025",
          "url": "https://finanzen.thueringen.de/fileadmin/medien_tfm/bilanz_finanzaemter_2025_bf.pdf"
        }
      ],
      "rate": 5,
      "since": "2024-01-01",
      "tax_300k": 15000,
      "total_300k": 18219.45,
      "tax_500k": 25000,
      "status": "read"
    }
  }
}