Germany Grunderwerbsteuer Calculator: Real Estate Purchase Tax
Work out the German Grunderwerbsteuer — the one-off real estate transfer tax (property purchase tax) charged when you buy property — at your federal state's rate, and the price net of the tax.
Adjust the inputs and select Calculate for a full breakdown.
Compare Common Scenarios
How the numbers shift across typical situations for this calculator:
| Scenario | Grunderwerbsteuer | Price after the tax |
|---|---|---|
| 5% of €400,000 (€20,000) | 20,000 | 380,000 |
| 3.5% of €400,000 (Bavaria) | 14,000 | 386,000 |
| 6.5% of €400,000 (NRW) | 26,000 | 374,000 |
| 5% of €250,000 | 12,500 | 237,500 |
How This Calculator Works
Enter your state's Grunderwerbsteuer rate and the purchase price. The calculator returns the tax due and the price after it. The Grunderwerbsteuer is a one-time tax on buying property in Germany, set by each Bundesland, payable shortly after the notarised purchase — and it's the largest single item among the 'Kaufnebenkosten' (purchase side-costs) on top of the price.
The Formula
Percentage of an Amount
Amount is the base value, Percentage is the rate applied to it
Worked Example
At a 5% rate on a €400,000 property, the Grunderwerbsteuer is €20,000. The Grunderwerbsteuer is Germany's real estate transfer tax, levied once when ownership of land or property changes. Crucially, the rate is set by each federal state, ranging from 3.5% (Bavaria) up to 6.5% (North Rhine-Westphalia, Brandenburg, Saarland, Schleswig-Holstein). It's payable by the buyer after the notarised contract; the tax office issues an assessment, and only once it's paid does the buyer get the 'Unbedenklichkeitsbescheinigung' (clearance certificate) needed to be registered as the owner.
Key Insight
The Grunderwerbsteuer is the biggest tax hit when buying German property, and a few points clarify it. It varies dramatically by state: because each Bundesland sets its own rate, the same €400,000 home costs €14,000 in tax in Bavaria (3.5%) but €26,000 in NRW (6.5%) — so where you buy matters as much as what you buy. It's a one-off tax on the transfer of ownership, charged on the purchase price agreed in the notarised contract (and on land plus any building; clearly itemised movable items like a fitted kitchen can sometimes be excluded from the taxable base to reduce it slightly). The process is tied to the notary: after notarisation the notary informs the tax office, which issues the Grunderwerbsteuer assessment to the buyer; payment is due within a set period, and the buyer can only be entered in the land register (Grundbuch) as owner once the tax is paid and the clearance certificate issued — so it gates completion. The tax sits alongside the other Kaufnebenkosten this calculator doesn't include: notary and land-registry fees (together roughly 1.5–2% of the price) and, where applicable, estate-agent commission (Maklerprovision, now typically shared between buyer and seller) — so total purchase costs commonly add about 9–12% on top of the price depending on the state and whether an agent is involved. A few exemptions exist (e.g. transfers between close relatives, inheritance/gift which fall under separate taxes, and low-value transactions below a threshold), and share-deal structures historically reduced it for large transactions (now tightened by anti-avoidance rules). This calculator shows the Grunderwerbsteuer at your state's rate and the price net of it; budget for it as a cash cost (it usually can't be financed into the mortgage), and add notary, registry and any agent fees for the full purchase budget.
The full Kaufnebenkosten picture: 9–12% on top of the price
Grunderwerbsteuer is the largest single Kaufnebenkosten item but never the only one. A realistic buyer's budget adds three or four distinct costs on top of the headline purchase price.
Notary fees and Grundbuch (land registry) fees together typically come to 1.5–2.0% of the purchase price: approximately 1.0–1.5% for the notary's services (mandatory because property transfers must be notarised in Germany) and 0.5% for the Grundbuch entry. Both follow the statutory schedule of the GNotKG and don't vary by negotiation.
Maklerprovision (estate agent commission) is now legally split between buyer and seller in residential transactions — typically 3.57% per side (3% + 19% VAT), so the buyer pays roughly 3.57% if an agent was involved. Some transactions skip the agent entirely. Adding these: 3.5–6.5% GrESt + 1.5–2.0% notary/Grundbuch + 0–3.57% Makler = 5.0–12.1% total Kaufnebenkosten.
Which Bundesland costs least: the rate map
Grunderwerbsteuer rates are set independently by each of the 16 Bundesländer and span almost a 2x range. Bavaria (Bayern) and Saxony (Sachsen) charge the lowest at 3.5%. Hamburg, Hesse, Bremen, Lower Saxony, Rhineland-Palatinate, Saarland, and Saxony-Anhalt are in the middle around 5.0–6.5%. The highest are North Rhine-Westphalia (NRW), Brandenburg, Saarland, Schleswig-Holstein, and Thuringia at 6.5%.
On a €500,000 home: Bavaria charges €17,500 vs NRW €32,500 — a €15,000 difference for the same property type, all else equal. Over a metropolitan-area career where you might purchase one property, this is roughly half a year's net salary for a middle-class earner.
Strategic implication: the GrESt is fixed by where the property sits, not where the buyer lives. So a buyer working in Düsseldorf (NRW, 6.5%) who could commute from a property just across the border in a 5% Bundesland saves €7,500 on a €500,000 purchase. Not always practical, but worth mapping for any cross-border decision.
The cash budget reality: GrESt cannot be financed
German banks lending mortgages typically lend against the Kaufpreis (purchase price), often up to 100% LTV for prime borrowers, sometimes higher with collateral. But they will not lend against the GrESt, notary fees, or Makler commission — these are the cash a buyer must bring on top of the down payment.
On a €500,000 purchase in NRW with no agent: 6.5% GrESt = €32,500 + 1.8% notary/Grundbuch ≈ €9,000 = roughly €41,500 cash on top of the property price. If the bank lends 100% of the price, the buyer still needs €41,500 in liquid funds at signing.
Timing: GrESt is assessed by the Finanzamt shortly after notarisation; payment is due within about 4 weeks of the assessment notice. Crucially, the Grundbuch (land registry) won't enter the buyer as new owner until the Unbedenklichkeitsbescheinigung (clearance certificate) confirming GrESt payment is issued. So delaying GrESt payment delays ownership transfer — banks pressure for quick payment because their mortgage lien depends on the Grundbuch entry.
Grunderwerbsteuer rates by federal state (2026)
Each Bundesland sets its own rate; the table below shows the current rates. Multiply by the purchase price for your GrESt liability.
| Bundesland | GrESt rate | GrESt on €500k home | GrESt on €1M home |
|---|---|---|---|
| Bayern, Sachsen | 3.5% | €17,500 | €35,000 |
| Hamburg | 5.5% | €27,500 | €55,000 |
| Berlin, Niedersachsen, Bremen, Sachsen-Anhalt, Mecklenburg-Vorpommern | 6.0% | €30,000 | €60,000 |
| Hessen, Baden-Württemberg, Rheinland-Pfalz | 5.0% (BW 5.0; HE 6.0) | €25,000–30,000 | €50,000–60,000 |
| Brandenburg, NRW, Saarland, Schleswig-Holstein, Thüringen | 6.5% | €32,500 | €65,000 |
Notary + Grundbuch fees (~1.5–2.0%) and Makler (0% or ~3.57% buyer side) are paid separately on top. None can typically be financed by a mortgage.
Frequently Asked Questions
How is the Grunderwerbsteuer calculated?
Multiply the purchase price by your federal state's rate. At 5% on a €400,000 property, the tax is €20,000. The rate is set per state (3.5% to 6.5%), so the same home costs different amounts of tax depending on where in Germany it is.
What is the Grunderwerbsteuer?
Germany's real estate transfer tax — a one-off tax the buyer pays when ownership of property changes. It's charged on the purchase price in the notarised contract and is the largest single item among the Kaufnebenkosten (purchase side-costs) on top of the price.
Why does the rate differ across Germany?
Because each federal state (Bundesland) sets its own Grunderwerbsteuer rate. They range from 3.5% in Bavaria to 6.5% in states like North Rhine-Westphalia, Brandenburg, Saarland and Schleswig-Holstein. So the tax on an identical home can differ by tens of thousands of euros depending on the state.
When do I pay it, and why does it gate ownership?
After notarisation, the tax office issues an assessment to the buyer, payable within a set period. Only once it's paid does the buyer receive the clearance certificate (Unbedenklichkeitsbescheinigung) needed to be entered in the land register (Grundbuch) as owner — so the tax effectively gates completion of the purchase.
What other costs come on top?
Notary and land-registry fees (together roughly 1.5–2% of the price) and, where applicable, estate-agent commission. Together with the Grunderwerbsteuer, total purchase side-costs commonly add about 9–12% on top of the price. These usually must be paid in cash and generally can't be financed into the mortgage.
References & Authoritative Sources
- Grunderwerbsteuergesetz (GrEStG) — Federal statute on real estate transfer tax · consulted May 31, 2026 · Federal law setting the framework — states fix the actual rate within it
- BMF — Bundesministerium der Finanzen — Grunderwerbsteuer — rates by federal state · consulted May 31, 2026 · Official table of state rates (3.5% Bavaria to 6.5% NRW/Brandenburg/Saarland/SH)
- Bundesnotarkammer — Notary and Grundbuch fees — Kostenordnung (GNotKG) · consulted May 31, 2026 · Statutory schedule of notary and land-registry fees that accompany Grunderwerbsteuer in Kaufnebenkosten
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Methodology & Review
The purchase tax is the state rate applied to the purchase price; the remainder is the price after the tax. It models the headline state rate on the price and does not add the separate notary and land-registry fees or the estate-agent commission that also form part of the total transaction costs (Kaufnebenkosten).
Updated