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.
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.
Related Calculators
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).
Written by Ugo Candido · Last updated May 22, 2026.