In short
On a €400,000 home in North Rhine-Westphalia, transfer tax at 6.5%, notary and land registry fees come to €29,980, 7.5% of the price. At the 2022 census, rented homes there cost 6.82 € per m² a month net of charges and 40.6% of homes were owner-occupied.
The questions, answered
How much transfer tax on a €400,000 home in North Rhine-Westphalia?
North Rhine-Westphalia charges 6.5% real estate transfer tax: €26,000 on €400,000. With the notary (€2,802, VAT included) and the land registry (€1,178), the buyer pays €29,980 before any agent's commission or loan.
Is there first-buyer relief on transfer tax in North Rhine-Westphalia?
North Rhine-Westphalia has no first-buyer relief on transfer tax in the official sources read: the full 6.5% applies.
What does renting a home cost per m² in North Rhine-Westphalia?
At the 2022 census, rented homes in North Rhine-Westphalia cost 6.82 € 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 North Rhine-Westphalia are lived in by their owners?
40.6% of the occupied homes in North Rhine-Westphalia were lived in by their owners at the 2022 census (Germany: 44.3%); 3.3% of all homes stood empty.
How is property tax assessed in North Rhine-Westphalia?
North Rhine-Westphalia applies the federal property tax model in force since 1 January 2025.
The figures
| Measure | Value | Source |
|---|---|---|
| Transfer tax rate, North Rhine-Westphalia | 6.5% | Finanzverwaltung NRW |
| Transfer tax on €400,000 | €26,000 | GrEStG § 11 |
| Notary on €400,000, VAT included | €2,802 | GNotKG, Tabelle B |
| Land registry on €400,000 | €1,178 | GNotKG, Tabelle B |
| Net cold rent per m², 2022 | 6.82 € | Census 2022 |
| Owner-occupied homes | 40.6% | Census 2022 |
| Vacant homes | 3.3% | Census 2022 |
| Homes (dwellings) | 9,132,252 | Census 2022 |
| Population | 17,986,214 | Destatis, 2025-12-31 |
| Germany, net cold rent per m² | 7.28 € | 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 North Rhine-Westphalia on Payotte
Sources
- Transfer tax: Finanzverwaltung NRW: Grunderwerbsteuer, Wissenswertes; notary and land registry: GNotKG, Anlage 2; calculator sources.
- Rents, owner-occupation and vacancy: Statistische Ämter des Bundes und der Länder, Zensus 2022, Zensusdatenbank, table 4000W (Wohnungen, Gebietsstand 15.05.2022): 4000W-0004 average net cold rent, 4000W-0001 ownership and vacancy rates, 4000W-1001 dwellings (© Statistische Ämter des Bundes und der Länder, Deutschland, 2026. Lizenziert unter der Datenlizenz Deutschland - Namensnennung - Version 2.0 (dl-de/by-2-0, https://www.govdata.de/dl-de/by-2-0)).
- Population: Statistisches Bundesamt (Destatis), Gemeindeverzeichnis GV-ISys, « Alle politisch selbständigen Gemeinden », population based on the 2022 Census (Datenlizenz Deutschland - Namensnennung - Version 2.0 (dl-de/by-2-0). File footer: "© Daten (im Auftrag der Herausgebergemeinschaft Statistische Ämter des Bundes und der Länder) Statistisches Bundesamt (Destatis), 2026 Vervielfältigung und Verbreitung, auch auszugsweise, mit Quellenangabe gestattet.").