State

Buying a home in Bavaria: transfer tax and fees

Transfer tax at the state's official rate · notary and land registry under the GNotKG · 2022 census.

In short

On a €400,000 home in Bavaria, transfer tax at 3.5%, notary and land registry fees come to €17,980, 4.5% of the price. At the 2022 census, rented homes there cost 8.74 € per m² a month net of charges and 49.3% of homes were owner-occupied.

Calculator

Tax and fees on a purchase in Bavaria

Bavaria rate (3.5%). Change any field: the amounts are recalculated instantly.

Transfer tax (Grunderwerbsteuer)€14,000 (3.5%)
Notary: deed, completion and supervision, VAT included€2,802
Land registry: priority notice and transfer of ownership€1,178
Buyer total€17,980
As a share of the price4.5%

No agent's commission, family exemption or Hessengeld applied. All the rates and sources.

The questions, answered

How much transfer tax on a €400,000 home in Bavaria?

Bavaria charges 3.5% real estate transfer tax: €14,000 on €400,000. With the notary (€2,802, VAT included) and the land registry (€1,178), the buyer pays €17,980 before any agent's commission or loan.

Is there first-buyer relief on transfer tax in Bavaria?

Bavaria has no first-buyer relief on transfer tax in the official sources read: the full 3.5% applies.

What does renting a home cost per m² in Bavaria?

At the 2022 census, rented homes in Bavaria cost 8.74 € per m² a month net of heating and service charges on average, above the national 7.28 €. New lettings can cost more: the census averages every current tenancy.

How many homes in Bavaria are lived in by their owners?

49.3% of the occupied homes in Bavaria were lived in by their owners at the 2022 census (Germany: 44.3%); 4.2% of all homes stood empty.

How is property tax assessed in Bavaria?

Bavaria levies the property tax under its own law since 1 January 2025: area model, independent of value.

The figures

MeasureValueSource
Transfer tax rate, Bavaria3.5%Bayerisches Landesamt für Steuern
Transfer tax on €400,000€14,000GrEStG § 11
Notary on €400,000, VAT included€2,802GNotKG, Tabelle B
Land registry on €400,000€1,178GNotKG, Tabelle B
Net cold rent per m², 20228.74 €Census 2022
Owner-occupied homes49.3%Census 2022
Vacant homes4.2%Census 2022
Homes (dwellings)6,642,728Census 2022
Population13,245,503Destatis, 2025-12-31
Germany, net cold rent per m²7.28 €Census 2022

Buying from abroad

What differs for a foreign buyer: Buying as a foreigner · the notary's role · purchase costs in every state.

Cities of Bavaria on Payotte

Sources