# Grunderwerbsteuer NRW 2026: what property buyers pay at 6.5%

> NRW charges 6.5% Grunderwerbsteuer on the purchase price. Worked figures for Köln and Dortmund, what counts in the tax base and when the tax bill is due.

Canonical: https://www.investbud.de/en/blog/property-transfer-tax-nordrhein-westfalen-2026-what-buyers-pay
Last updated: 2026-10-26

## The rate in North Rhine-Westphalia is 6.5%

Buyers in North Rhine-Westphalia (Nordrhein-Westfalen, NRW) pay 6.5% Grunderwerbsteuer, the German property transfer tax, on the purchase price. The rate is set by the [NRW rate law](https://recht.nrw.de/lrgv/gesetz/01012015-gesetz-ueber-die-festsetzung-des-steuersatzes-fuer-die-grunderwerbsteuer/) and has applied to purchases since 1 January 2015. On a €350,000 flat the tax is €22,750. The amount is rounded down to the full euro ([§ 11 GrEStG](https://www.gesetze-im-internet.de/grestg_1983/__11.html)).

The federal law sets 3.5%, and each state may set its own rate. NRW is at the top end. The same €350,000 flat would cost €12,250 in tax in Bavaria, which still uses 3.5%, and €19,250 in Saxony, which charges 5.5% ([Saxon rate law](https://www.revosax.sachsen.de/vorschrift/19800-Saechsisches-Grunderwerbsteuersatzgesetz)).

## What 6.5% costs in Köln, Düsseldorf and Dortmund

The rate is the same across NRW, but the bill depends on local prices. The figures below apply 6.5% to a 70 m² flat at each city's median asking price per m² from [property prices in North Rhine-Westphalia](https://www.investbud.de/en/property-prices/nordrhein-westfalen), as of 26 October 2026. Asking prices are not sale prices, so treat these as orders of magnitude.

| City | Median asking price per m² | 70 m² flat | Grunderwerbsteuer |
| --- | --- | --- | --- |
| Münster | €5,391 | €377,370 | €24,529 |
| Köln | €5,347 | €374,290 | €24,328 |
| Düsseldorf | €5,198 | €363,860 | €23,650 |
| Dortmund | €2,598 | €181,860 | €11,820 |
| Gelsenkirchen | €1,863 | €130,410 | €8,476 |

A buyer in Köln pays about twice the tax of a buyer in Dortmund for the same floor area. Across the state, the typical listed flat is 80 m² at €255,788, which means €16,626 in Grunderwerbsteuer.

## What the tax is charged on

The tax is calculated on the value of the consideration ([§ 8 GrEStG](https://www.gesetze-im-internet.de/grestg_1983/__8.html)). For a purchase, that is the purchase price plus any other payments the buyer takes on for the seller ([§ 9 GrEStG](https://www.gesetze-im-internet.de/grestg_1983/__9.html)). Two items cause most of the questions.

**Parking spaces.** An underground parking space sold as Teileigentum, or as a registered special use right (Sondernutzungsrecht) under the WEG, counts as land for this tax ([§ 2 GrEStG](https://www.gesetze-im-internet.de/grestg_1983/__2.html)). Its price is taxed at 6.5% along with the flat.

**Furniture and other movable items.** The tax applies to land as defined in civil law. Movable items, including accessories (Zubehör) under [§ 97 BGB](https://www.gesetze-im-internet.de/bgb/__97.html), are not part of the land. If the contract lists a realistic separate price for furniture, that amount is generally outside the tax base. Whether a specific item, such as a fitted kitchen, counts as movable depends on the case, and an inflated price for second-hand furniture invites questions from the Finanzamt. Ask the notary to list the items and their prices in the contract.

Costs you owe in your own right, such as the notary and land registry fees for your purchase, are not part of the price. A cost the seller owes and you agree to take over, for example the seller's broker commission, can count as an additional payment under § 9.

## When the tax is due and who pays it

The purchase contract triggers the tax ([§ 1 GrEStG](https://www.gesetze-im-internet.de/grestg_1983/__1.html)). The notary reports the contract to the Finanzamt ([§ 18 GrEStG](https://www.gesetze-im-internet.de/grestg_1983/__18.html)), which then sends a tax assessment. Payment is due one month after the assessment is issued, and the Finanzamt can grant a longer deadline ([§ 15 GrEStG](https://www.gesetze-im-internet.de/grestg_1983/__15.html)).

The order matters for your timeline. You can only be entered in the land register (Grundbuch) as owner once the Finanzamt has issued a clearance certificate, the Unbedenklichkeitsbescheinigung, and it issues that once the tax has been paid or secured ([§ 22 GrEStG](https://www.gesetze-im-internet.de/grestg_1983/__22.html)). Late payment costs a surcharge of 1% of the overdue amount for each month started ([§ 240 AO](https://www.gesetze-im-internet.de/ao_1977/__240.html)).

Buyer and seller are both liable for the tax ([§ 13 GrEStG](https://www.gesetze-im-internet.de/grestg_1983/__13.html)). Purchase contracts normally assign it to the buyer, but if the buyer does not pay, the Finanzamt can turn to the seller. If the purchase is reversed within two years, before ownership has passed, the tax can be cancelled on application ([§ 16 GrEStG](https://www.gesetze-im-internet.de/grestg_1983/__16.html)).

## Exemptions and share deals

[§ 3 GrEStG](https://www.gesetze-im-internet.de/grestg_1983/__3.html) lists the exemptions that matter for private buyers. There is no tax if the taxable value is €2,500 or less, on a purchase from your spouse or registered partner, or on a purchase from parents, children or other relatives in a direct line. Inheritances and gifts are also exempt from Grunderwerbsteuer, although inheritance and gift tax may apply instead.

Share deals are sometimes presented as a way around the tax. If at least 90% of the shares in a partnership that owns German property pass to new partners within ten years, the law treats this as a property transfer, and comparable rules apply to corporations ([§ 1 Abs. 2a and 2b GrEStG](https://www.gesetze-im-internet.de/grestg_1983/__1.html)). For someone buying a single flat from a private seller there is no company to buy, so the route does not apply.

## Total closing costs for a €350,000 flat in NRW

With the default assumptions of the InvestBud [closing costs calculator](https://www.investbud.de/en/calculators/closing-costs):

| Cost | Rate | Amount |
| --- | --- | --- |
| Grunderwerbsteuer | 6.5% | €22,750 |
| Notary | 1.5% | €5,250 |
| Land registry | 0.5% | €1,750 |
| Broker | 3.57% incl. VAT | €12,495 |
| **Total** | **12.07%** | **€42,245** |

Without a broker the total is €29,750. The [Verbraucherzentrale](https://www.verbraucherzentrale.de/wissen/geld-versicherungen/bau-und-immobilienfinanzierung/immobilienfinanzierung-so-berechnen-sie-was-sie-sich-leisten-koennen-5822) reminds buyers that loan and equity together have to cover these costs, so they belong in the budget before you make an offer. The [Grunderwerbsteuer calculator](https://www.investbud.de/en/calculators/grunderwerbsteuer) gives the tax for your price, and the [glossary entry](https://www.investbud.de/en/glossary/grunderwerbsteuer) explains the terms used here.

## Frequently asked questions

### Is the NRW rate changing in 2026?

The NRW rate law on recht.nrw.de sets 6.5%, and we found no adopted change as of October 2026. A different rate would need a new state law, so check again if your contract date is some months away.

### Do I pay Grunderwerbsteuer on a parking space bought separately?

Yes, if it is land or Teileigentum and the price exceeds €2,500. A separate purchase is its own taxable transaction, and the €2,500 exemption in § 3 GrEStG applies to each purchase.

### Do I get the tax back if the purchase falls through?

On application, yes, if the purchase is reversed by agreement or through a reserved right of withdrawal within two years of the tax arising and before ownership has passed to you (§ 16 GrEStG). The same applies if the contract is unwound because its conditions were not met.

*This article is not tax, legal or investment advice.*

## Related

- [German Real Estate Blog: Guides & Insights](https://www.investbud.de/en/blog)