Transfer tax in Saxony, Thuringia and other eastern states

Why there is no single eastern rate

Art. 105(2a) of the Basic Law lets each state decide the rate. The federal default of 3.5% in § 11 GrEStG applies only where a state sets nothing else, and every eastern state has done so. The result is a spread of one full point between neighbours: a buyer comparing a flat in Dresden with one in Rostock faces 5.5% against 6.0% before any other cost.

State by state

Saxony: 5.5%

The Sächsisches Grunderwerbsteuersatzgesetz of 20 December 2022, enacted as article 10 of the 2023/2024 budget accompanying act, states in § 1 that the rate for property in the Free State of Saxony is 5.5%. Under § 2 it applies to transactions realised after 31 December 2022. The state’s legal database shows the current version as valid from 1 January 2023.

Thuringia: 5.0%

The Thuringian finance ministry’s 2025 report on the state’s tax offices states that the rate “was lowered on 1 January 2024 from 6.5 to 5.0 per cent”. The same report says that the Südthüringen tax office is exclusively responsible for the tax on all of Thuringia, so the notice for any Thuringian property comes from that one office. The report also records that the revenue from this state tax goes to the Free State alone. Thuringia also passed legislation on first-time buyers in 2023, but this guide could not confirm what became of it and does not describe it.

Mecklenburg-Western Pomerania: 6.0%

The state’s official gazette of 2019 (no. 11) publishes a law amending the rate law of 22 June 2012: in § 1 the word “five” is replaced by “six”, and a new § 2 applies the rate to transactions realised from 1 July 2019. Transactions between 30 June 2012 and 30 June 2019 stay under the earlier wording.

Saxony-Anhalt: 5.0%

The Gesetz über die Festsetzung des Steuersatzes für die Grunderwerbsteuer des Landes Sachsen-Anhalt of 17 February 2010 (enacted as article 1 of the 2010/2011 budget accompanying act, GVBl. LSA p. 69) states that the rate for property located in Saxony-Anhalt “beträgt 5 v. H.”, that is 5%. Its last amendment, article 8 of the act of 17 February 2012 (GVBl. LSA pp. 52, 54), changed the title and § 1 and repealed § 2; the state’s official law database shows that wording as valid from 1 March 2012 and as the latest version on 2 November 2026, the date Payotte read it. Saxony-Anhalt therefore charges the same rate as Thuringia.

What the tax is charged on

The base is the consideration, essentially the price plus obligations the buyer assumes (§§ 8 and 9 GrEStG). Acquisitions up to €2,500 are exempt (§ 3 no. 1), and Berlin’s tax administration confirms that above that limit the tax applies to the whole amount. Transfers to spouses, registered partners and relatives in a direct line are also exempt; see the guide on transfer tax exemptions within the family. The tax is rounded down to whole euros (§ 11(2)).

Due date and registration

The notary must report the sale within two weeks (§ 18(3) GrEStG). The tax is due one month after the notice (§ 15), and the land registry may not register the buyer without the clearance certificate (§ 22). The guide on the tax clearance certificate explains how that step works.

Which professional to consult

The notary handling the deed reports the sale and can tell you which rate applies on your signing date, see notary. The by-state page lists all states, and the guide on Berlin and Brandenburg covers the two states that surround and include the capital.