State

Buying a home in Lower Saxony: 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 Lower Saxony, transfer tax at 5%, notary and land registry fees come to €23,980, 6% of the price. At the 2022 census, rented homes there cost 6.56 € per m² a month net of charges and 51.1% of homes were owner-occupied.

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Tax and fees on a purchase in Lower Saxony

Lower Saxony rate (5%). Change any field: the amounts are recalculated instantly.

Transfer tax (Grunderwerbsteuer)€20,000 (5%)
Notary: deed, completion and supervision, VAT included€2,802
Land registry: priority notice and transfer of ownership€1,178
Buyer total€23,980
As a share of the price6%

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 Lower Saxony?

Lower Saxony charges 5% real estate transfer tax: €20,000 on €400,000. With the notary (€2,802, VAT included) and the land registry (€1,178), the buyer pays €23,980 before any agent's commission or loan.

Is there first-buyer relief on transfer tax in Lower Saxony?

Lower Saxony has no first-buyer relief on transfer tax in the official sources read: the full 5% applies.

What does renting a home cost per m² in Lower Saxony?

At the 2022 census, rented homes in Lower Saxony cost 6.56 € per m² a month net of heating and service charges on average, below the national 7.28 €. New lettings can cost more: the census averages every current tenancy.

How many homes in Lower Saxony are lived in by their owners?

51.1% of the occupied homes in Lower Saxony were lived in by their owners at the 2022 census (Germany: 44.3%); 4% of all homes stood empty.

How is property tax assessed in Lower Saxony?

Lower Saxony levies the property tax under its own law since 1 January 2025: area-location model.

The figures

MeasureValueSource
Transfer tax rate, Lower Saxony5%Landesamt für Steuern Niedersachsen
Transfer tax on €400,000€20,000GrEStG § 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, 20226.56 €Census 2022
Owner-occupied homes51.1%Census 2022
Vacant homes4%Census 2022
Homes (dwellings)4,115,887Census 2022
Population8,000,826Destatis, 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 Lower Saxony on Payotte

Sources