How high is the real estate transfer tax? (Image: Avel Chuclanov, unsplash)
Whoever buys a property in Germany must Real estate tax pay.
And even if you often go a little “by the way” when it comes to buying the purchase, it can quickly Tens of thousands of euros cost. What many surprises: The tax rate is not the same everywherebut differs from country to country. While you can still get away comparatively lightly in Bavaria at 3.5 %, it is a whopping 6.5 % in North Rhine-Westphalia or Brandenburg. With a purchase price of 500,000 euros, this makes a difference of 15,000 euros – only because of the location of the property.
In the following table you will find one clear overviewhow high the real estate transfer tax in which federal state is in 2025.
What is the real estate transfer tax?
If you buy a house or apartment, in addition to the purchase price, the so -called real estate transfer tax almost always falls. This is one of the classic ancillary buying costs and is collected directly by the respective federal state – and this can be done quite a bit depending on the region.
The whole thing is purely legally in Real estate tax law (GrEStG) Regulated and the constitutional basis provides Article 105 of the Basic Law. While the federal government provides the framework, the federal states can decide for themselves how high the tax rate is specific. In Bavaria, the sentence is currently 3.5 %, but already 6.5 %in NRW. Specifically, if you buy a property for € 500,000 in NRW, you pay € 32,500 real estate transfer tax – just for ownership on the property.
The change of ownership of a property, whether through classic purchase, exchange, forced auction or certain corporate law constructions (e.g. if 90 % of the shares in a property company change owners) is always taxed. There are exceptions z. B. in inheritance, gifts or transmissions among spouses and close relatives.
An example of the calculation:
| Purchase price of the property | Federal State | Tax rate | Real estate tax |
|---|---|---|---|
| 500,000 € | North Rhine-Westphalia | 6.5 % | 32,500 € |
| 500,000 € | Bavaria | 3.5 % | 17,500 € |
Depending on the design, the tax load can also be reduced a little – for example, if installations such as kitchen or furniture are shown separately.
These are not part of the property value and thus reduce the assessment basis. Even with so -called “share deals”, i.e. the purchase of company shares instead of land directly, tax advantages can be used – although this is more important for larger investments.
Real estate transfer tax in Germany: Table with tax rates per federal state
The real estate transfer tax is a country tax – that is: Each federal state can determine the tax rate itself.
In 2025 the range of 3.5 % in Bavaria up to 6.5 % in NRW, Brandenburg, Saarland and Schleswig-Holstein. With a purchase price of € 500,000, this makes a difference of up to € 15,000. So that you keep an overview, we have put together the current sentences and an arithmetic example for each state:
| Federal State | Real estate tax rate | Example: Tax at € 500,000 Purchase price |
|---|---|---|
| Baden-Württemberg | 5.0 % | 25,000 € |
| Bavaria | 3.5 % | 17,500 € |
| Berlin | 6.0 % | 30,000 € |
| Brandenburg | 6.5 % | 32,500 € |
| Bremen | 5.0 % | 25,000 € |
| Hamburg | 5.5 % | 27,500 € |
| Hesse | 6.0 % | 30,000 € |
| Mecklenburg-Western Pomerania | 6.0 % | 30,000 € |
| Lower Saxony | 5.0 % | 25,000 € |
| North Rhine-Westphalia | 6.5 % | 32,500 € |
| Rhineland-Palatinate | 5.0 % | 25,000 € |
| Saarland | 6.5 % | 32,500 € |
| Saxony | 5.5 % | 27,500 € |
| Saxony-Anhalt | 5.0 % | 25,000 € |
| Schleswig-Holstein | 6.5 % | 32,500 € |
| Thuringia | 5.0 % |
If you are interested in a property, you should have the real estate transfer tax in the Mortgage plan. Because this is usually not financed by the bankbut must be paid for from equity.
A tip: the tax rate alone doesn’t say everything.
It is worth comparing the total costs (including notary, land register, broker) per location. Especially in border regions, it can also make sense to check real estate in adjacent federal states or neighboring countries.
How many taxes are used via the real estate transfer tax?
The real estate transfer tax is one of the most important sources of income for the federal states – especially when the real estate market is going well.
In top years like 2022 have the countries Around 17.1 billion euros taken up. That was a record value and corresponded to 1.9 % of the total tax revenue in Germany. The basis for this: many real estate sales, high prices and rising tax rates in almost all federal states.
However, this changed significantly in 2023. Because interest rates have increased and real estate prices have fallen, the income from the real estate transfer tax has also broken in – almost 29 %. Boarded the bottom line 2023 still around 12.2 billion euros together.
In 2024 it looks a little more stable: According to current projections, the income increases slightly to about 12.7 billion euros – But that is still noticeable below the level of 2021 and 2022.
| Year | Real estate transfer tax income (billion €) |
|---|---|
| 2021 | approx. 16.3 |
| 2022 (record year) | 17.1 |
| 2023 | 12.2 (–28.7 % for the previous year) |
| 2024 (forecast) | 12.7 |
There are big differences in regionnot only because of the tax rates, but also because of real estate prices and purchase activity:
| Federal State | Tax rate | Per capita income (1. HJ 2023) |
|---|---|---|
| Berlin | 6.0 % | € 141.83 |
| Brandenburg | 6.5 % | 103.38 € |
| Bavaria | 3.5 % | 74.56 € |
| Saxony | 5.5 % | € 44.69 |
The real estate transfer tax is extremely important for the federal states – especially for city -states such as Berlin, where many transactions take place.
The income fluctuates strongly and depends directly on how much happens on the real estate market. So if you want to buy a property, you should not only pay attention to the price and the financing, but also plan the real estate transfer tax with it – depending on the state, this can be a big position.
FAQ: real estate transfer tax table in Germany
What is the real estate transfer tax in Bavaria?
In Bavaria, the real estate transfer tax is included 3.5 %. This is the lowest sentence all over Germany – and it has not been raised for years. So if you buy there, you save a lot of money compared to other federal states. Example: At € 400,000 Purchase price you pay € 14,000 tax.
What is the real estate transfer tax in Baden-Württemberg?
Here are currently 5.0 %. This is solid middle class – not particularly cheap, but also not at the top. If you buy a house for € 500,000, you pay € 25,000 to the tax office.
How high is the real estate transfer tax in Berlin?
In Berlin the sentence is included 6.0 %. That is decent. Precisely because real estate is often expensive here, it really makes something when buying. At € 600,000, z. B. 36,000 € tax – only for the change of ownership.
What is the real estate transfer tax in Brandenburg?
6.5 % – This is the upper end of the scale. So if you buy here, you have to dig deep into your pocket. At € 400,000 purchase price is already € 26,000. For many definitely a cost point that should not be underestimated.
What is the real estate transfer tax in Bremen?
In Bremen you pay 5.0 %. The country is thus in the nationwide midfield. With a house for € 350,000, € 17,500 have a real estate transfer tax.
What is the real estate transfer tax in Hamburg?
Currently it is 5.5 %. That is a bit higher. If you z. B. buy a condominium for € 300,000, then the tax alone costs € 16,500.
What is the real estate transfer tax in Hesse?
The sentence is also in Hesse 6.0 %. If you buy a property here, you pay € 30,000 tax at a price of € 500,000. Not a little, but unfortunately standard in many regions.
What is the real estate transfer tax in Mecklenburg-Western Pomerania?
Here also apply 6.0 %. Even if real estate prices are somewhat lower, the tax burden remains noticeable when buying.
What is the real estate transfer tax in Lower Saxony?
Lower Saxony lies with 5.0 % In midfield. With a row house for € 400,000 you pay z. B. € 20,000 tax.
What is the real estate transfer tax in North Rhine-Westphalia (NRW)?
At the top of the list: 6.5 %. This is the highest tax rate and especially in large cities such as Cologne or Düsseldorf, this is really expensive. Example: With a purchase price of € 600,000, € 39,000 go to the tax office.
What is the real estate transfer tax in Rhineland-Palatinate?
In Rhineland-Palatinate the sentence is 5.0 %. If you buy here for € 450,000, you pay € 22,500 real estate transfer tax. Okay, but should be considered in the financial planning.
What is the real estate transfer tax in Saarland?
The tax rate is included in the Saarland 6.5 % – This is maximum level. If you buy a property here, you have to calculate the real estate transfer tax well. At € 300,000 that is already € 19,500.
What is the real estate transfer tax in Saxony?
Saxony last raised the sentence – currently the following applies 5.5 %. With a purchase price of € 350,000, you will pay € 19,250.
What is the real estate transfer tax in Saxony-Anhalt?
Here too it is 5.0 %. With a small family home for € 300,000, you pay € 15,000 real estate transfer tax.
What is the real estate transfer tax in Schleswig-Holstein?
As in NRW and Saarland, the Time set of 6.5 %. Depending on the real estate price, the load can be punched in a lot – at € 400,000 z. B. 26,000 €.
What is the real estate transfer tax in Thuringia?
Thuringia stays with 5.0 %. If you buy a property for € 250,000 here, you have to apply € 12,500 land transfer tax.