Tax
Property Transfer Tax Calculator
Calculate the Grunderwerbsteuer (property transfer tax) for any German state based on the purchase price.
- Last updated:
- Editorially reviewed
Inputs
Results
- Transfer Tax Amount
- €18.000
- Tax Rate
- 6%
Run the numbers on a real property
With the address, size and price: financing, tax, cash flow and nearby comparable rents in one analysis.
The Grunderwerbsteuer, or property transfer tax, is one of the largest closing costs when buying real estate in Germany. Each of the 16 federal states sets its own rate, so it varies considerably by region. The calculator works out the tax for your chosen state from the purchase price.
How to Use This Calculator
You only need two inputs: the purchase price and the federal state.
- Step 1: Enter the purchase price of the property in euros.
- Step 2: Select the federal state (Bundesland) where the property is located.
- Step 3: The calculator instantly shows the applicable tax rate and the transfer tax amount.
Understanding the Results
The results provide a clear breakdown of your property transfer tax obligation:
- Tax Rate: The rate set by the selected federal state and applied to the purchase price, ranging from 3.5% (Bavaria) to 6.5% (Brandenburg, North Rhine-Westphalia, Saarland, Schleswig-Holstein).
- Transfer Tax Amount: The absolute euro amount you must pay to the tax office, calculated as the purchase price multiplied by the applicable tax rate.
Why This Matters for Investors
The property transfer tax is one of the largest closing costs when buying real estate in Germany. Depending on the state, it ranges from 3.5% to 6.5% of the purchase price, so for a property costing 300,000 euros the tax comes to between 10,500 and 19,500 euros. For investors it raises the capital outlay without adding any value to the property, which lowers the return. When comparing locations in different states, the tax rate can therefore tip the decision: Bavaria (3.5%) and North Rhine-Westphalia (6.5%) are 3 percentage points apart, which on a 500,000-euro property amounts to 15,000 euros. Build the tax into your financing plan from the start.
Frequently Asked Questions
What are the property transfer tax rates in each German state?
Rates range from 3.5% in Bavaria to 6.5% in Brandenburg, North Rhine-Westphalia, Saarland, and Schleswig-Holstein. Baden-Württemberg, Lower Saxony, Rhineland-Palatinate, Saxony-Anhalt, and Thuringia charge 5.0%; Bremen, Hamburg, and Saxony 5.5%; Berlin, Hesse, and Mecklenburg-Western Pomerania 6.0%.
Can the property transfer tax be avoided or reduced?
A standard purchase is always taxed. Exemptions apply, among others, to acquisitions by the seller's spouse or registered partner and by relatives in direct line, such as children and grandchildren (§ 3 Nos. 4 and 6 GrEStG). Acquisitions through company shares (share deals) follow separate rules that require professional tax advice.
Is the property transfer tax tax-deductible?
Yes, for rental properties the Grunderwerbsteuer counts as an incidental acquisition cost. The part attributable to the building is depreciated together with the building share of the purchase price through AfA. The part attributable to the land cannot be depreciated.
These calculations are for informational purposes only. Consult a professional for financial advice.