German Federal States
Property transfer tax, purchase price and gross rental yield in all 16 German states, side by side. Each state sets its own tax rate; the market figures are medians from current apartment listings.
You pay the least transfer tax in Bavaria (3.5%) and the most in Brandenburg, North Rhine-Westphalia, Saarland, and Schleswig-Holstein (6.5%). On an apartment for €300,000, that is €10,500 or €19,500. Saarland has the highest gross rental yield at 5.0%, Mecklenburg-Western Pomerania the lowest at 2.5%.
The 16 states compared
- BavariaBuy €5,385/m²· Yield 3.2%3.5%€10,500 on €300,000
- Baden-WürttembergBuy €3,836/m²· Yield 4.2%5.0%€15,000 on €300,000
- Lower SaxonyBuy €3,086/m²· Yield 3.9%5.0%€15,000 on €300,000
- Rhineland-PalatinateBuy €3,262/m²· Yield 4.0%5.0%€15,000 on €300,000
- Saxony-AnhaltBuy €1,726/m²· Yield 4.9%5.0%€15,000 on €300,000
- ThuringiaBuy €2,000/m²· Yield 4.1%5.0%€15,000 on €300,000
- BremenBuy €2,852/m²· Yield 4.4%5.5%€16,500 on €300,000
- HamburgBuy €6,697/m²· Yield 3.2%5.5%€16,500 on €300,000
- SaxonyBuy €2,606/m²· Yield 3.1%5.5%€16,500 on €300,000
- BerlinBuy €5,661/m²· Yield 4.0%6.0%€18,000 on €300,000
- HesseBuy €4,236/m²· Yield 4.1%6.0%€18,000 on €300,000
- Mecklenburg-Western PomeraniaBuy €4,120/m²· Yield 2.5%6.0%€18,000 on €300,000
- BrandenburgBuy €3,994/m²· Yield 3.6%6.5%€19,500 on €300,000
- North Rhine-WestphaliaBuy €3,329/m²· Yield 3.6%6.5%€19,500 on €300,000
- SaarlandBuy €2,278/m²· Yield 5.0%6.5%€19,500 on €300,000
- Schleswig-HolsteinBuy €4,330/m²· Yield 3.1%6.5%€19,500 on €300,000
Asking prices and rents from online listings for apartments, as of November 4, 2026. Not notarised sale prices.
How to read the figures
- Property transfer tax (Grunderwerbsteuer)
- It is paid once on purchase and is based on the price in the notarised contract. Each state sets its own rate, which applies across the whole state.
- Price per m²
- The median asking price of apartments for sale in online listings. The price finally paid can differ.
- Gross rental yield
- The annual cold rent divided by the purchase price. Closing costs, service charges, vacancy and taxes are not deducted, so the net yield is lower.
Transfer tax calculatorRental yield in the glossaryMethodology
Check a specific apartment
A city's median says little about a single apartment. Enter the price and rent to see cash flow, net yield and taxes.
Frequently asked questions
Which state has the lowest property transfer tax?
Bavaria, at 3.5%. Every other state charges more; the highest rate, 6.5%, applies in Brandenburg, North Rhine-Westphalia, Saarland, and Schleswig-Holstein.
How much transfer tax do I pay on an apartment for €300,000?
Between €10,500 in Bavaria and €19,500 in Brandenburg, North Rhine-Westphalia, Saarland, and Schleswig-Holstein. The basis is the price in the notarised contract; notary, land registry and broker fees come on top.
Which state has the highest rental yield?
Saarland at 5.0% gross; it is lowest in Mecklenburg-Western Pomerania at 2.5% (as of November 4, 2026). Cities within a state differ widely; the rental yield ranking shows them one by one.
Where do the figures come from?
The tax rates from the state laws. Prices, rents and yields from current online listings for apartments in each state, analysed again every night. They are asking prices and asking rents; notarised sale prices can differ.