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The transfer tax rates of the 16 states and the federal notary and land registry fee table (GNotKG, in force since 1 June 2025), read on 19 October 2026.

In short

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. On €400,000, the notary charges €2,802 (VAT included) and the land registry €1,178. No law sets an agent's commission; when buyer and seller both engage the agent, each owes the same amount (§ 656c BGB).

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Transfer tax (Grunderwerbsteuer)€26,000 (6.5%)
Notary: deed, completion and supervision, VAT included€2,802
Land registry: priority notice and transfer of ownership€1,178
Buyer total€29,980
As a share of the price7.5%

Transfer tax at the state rate on the price, rounded down to the euro (§ 11 GrEStG), nothing up to €2,500. Notary and land registry fees from Tabelle B of the GNotKG in force since 1 June 2025, on the price: deed 2.0 (KV 21100, at least €120), completion 0.5 (22110), supervision 0.5 (22200), plus 19% VAT; priority notice 0.5 (14150), transfer of ownership 1.0 (14110); deleting the priority notice afterwards costs €25 more (14152), not counted here. A loan adds a land charge: 1.0 at the notary (21200) plus VAT, 1.0 at the registry (14121). Not applied: the family exemptions of § 3 GrEStG, Hessen's Hessengeld (paid back afterwards), notary outlays and copies. No law sets an agent's commission: type the share your contract gives you, if any.

Buyer's total at three prices, state by state

StateRate€250,000€400,000€600,000
Baden-Württemberg5%€15,212€23,980€35,552
Bavaria3.5%€11,462€17,980€26,552
Berlin6%€17,712€27,980€41,552
Brandenburg6.5%€18,962€29,980€44,552
Bremen5.5%€16,462€25,980€38,552
Hamburg5.5%€16,462€25,980€38,552
Hesse6%€17,712€27,980€41,552
Lower Saxony5%€15,212€23,980€35,552
Mecklenburg-Western Pomerania6%€17,712€27,980€41,552
North Rhine-Westphalia6.5%€18,962€29,980€44,552
Rhineland-Palatinate5%€15,212€23,980€35,552
Saarland6.5%€18,962€29,980€44,552
Saxony5.5%€16,462€25,980€38,552
Saxony-Anhalt5%€15,212€23,980€35,552
Schleswig-Holstein6.5%€18,962€29,980€44,552
Thuringia5%€15,212€23,980€35,552

Transfer tax, notary (VAT included) and land registry, without a loan or an agent's commission.

The rates, state by state

Baden-Württemberg

Transfer tax 5%: €20,000 on €400,000. Source: Finanzamt Baden-Württemberg: Wann muss ich Grunderwerbsteuer zahlen und wie hoch ist diese?.

Bavaria

Transfer tax 3.5% (the federal rate of § 11 GrEStG: Bavaria has never set its own): €14,000 on €400,000. Source: Bayerisches Landesamt für Steuern: Grunderwerbsteuer, häufig gestellte Fragen (federal rate, § 11 GrEStG).

Berlin

Transfer tax 6% since 1 January 2014: €24,000 on €400,000. Source: Senatsverwaltung für Finanzen Berlin: FAQ Grunderwerbsteuer.

Brandenburg

Transfer tax 6.5% since 1 July 2015: €26,000 on €400,000. Source: Gesetz über die Bestimmung des Steuersatzes bei der Grunderwerbsteuer (Brandenburg), BRAVORS.

Bremen

Transfer tax 5.5% since 1 July 2025: €22,000 on €400,000. Source: Service Bremen: Grunderwerbsteuer.

Hamburg

Transfer tax 5.5%: €22,000 on €400,000. Source: hamburg.de: Grunderwerbsteuer.

Hesse

Transfer tax 6% since August 2014: €24,000 on €400,000. Source: Hessisches Ministerium der Finanzen: Hessengeld, Fragen und Antworten (August 2025).

Lower Saxony

Transfer tax 5% since 1 January 2014: €20,000 on €400,000. Source: Landesamt für Steuern Niedersachsen: häufige Fragen.

Mecklenburg-Western Pomerania

Transfer tax 6% since 1 July 2019: €24,000 on €400,000. Source: Gesetz- und Verordnungsblatt M-V 2019 Nr. 11 (law of 24 June 2019).

North Rhine-Westphalia

Transfer tax 6.5% since 1 January 2015: €26,000 on €400,000. Source: Finanzverwaltung NRW: Grunderwerbsteuer, Wissenswertes.

Rhineland-Palatinate

Transfer tax 5% since 1 March 2012: €20,000 on €400,000. Source: Ministerium der Finanzen Rheinland-Pfalz: Fragen und Antworten.

Saarland

Transfer tax 6.5% since 1 January 2015: €26,000 on €400,000. Source: service.saarland.de: Grunderwerbsteuer.

Saxony

Transfer tax 5.5% since 1 January 2023: €22,000 on €400,000. Source: Sächsisches Grunderwerbsteuersatzgesetz (REVOSax).

Saxony-Anhalt

Transfer tax 5% (rate stated in a state parliament debate; no law or tax office page could be read: check with the state tax office): €20,000 on €400,000. Source: Landtag von Sachsen-Anhalt, plenary transcript (rate stated in debate).

Schleswig-Holstein

Transfer tax 6.5% since 1 January 2014: €26,000 on €400,000. Source: Landeshaushalt Schleswig-Holstein, draft budget 2026, Einzelplan 11.

Thuringia

Transfer tax 5% since 1 January 2024: €20,000 on €400,000. Source: Thüringer Finanzministerium: Bilanz der Thüringer Finanzämter 2025.

Notary and land registry: one federal table

The fees do not depend on the state. Each is a multiple of one fee read in Tabelle B of the GNotKG for the price: €785 for a price of €400,000. The deed counts 2.0 of it, completion 0.5 and supervision 0.5, plus 19% VAT; the land registry charges 0.5 for the priority notice and 1.0 to register the buyer (deleting the notice afterwards costs €25). A land charge for the loan adds 1.0 at the notary (plus VAT) and 1.0 at the registry on the loan amount. Copies and outlays are billed on top.

General information drawn from the official sources cited and dated on this page. It is not legal, tax or financial advice: for your own situation, ask a licensed professional.

Sources