Number format: this calculator uses German notation throughout — a comma is the decimal separator and a dot groups thousands. “1.234,56” means one thousand two hundred thirty-four euros and fifty-six cents. The figures come from German tax law, so they are shown the way German authorities write them.
Real estate transfer tax (Grunderwerbsteuer)
Tax on buying land or property — each federal state sets its own rate, between 3,5 and 6,5 percent.
In plain language
Anyone buying land or property pays a one-off tax on the purchase price. How high it is, each federal state decides for itself — one of the biggest differences in buying property within Germany. In Bavaria it is 3,5 %, in several states 6,5 %. On a purchase price of 400.000 € that is a gap of 12.000 €. The tax has to come out of your own funds; banks usually will not finance it.
In detail
§ 11 (1) GrEStG states a rate of 3,5 %. Since the 2006 reform of federal powers, the states may deviate under art. 105 (2a) sentence 2 of the Basic Law, and they do so by state statute; only Bavaria still applies the federal rate. The base is the consideration, as a rule the purchase price including any liabilities assumed; fixtures sold with the property (kitchen, furniture) can be stated separately and reduce the base. The tax arises with the purchase contract, and the tax office's clearance certificate is a precondition for registration in the land register.
Worked example
A purchase price of 400.000 €: in North Rhine-Westphalia (6,5 %) 26.000 € of transfer tax is due, in Bavaria (3,5 %) only 14.000 €. Together with the notary (around 1,5 %), the land register (around 0,5 %) and an agent, costs in North Rhine-Westphalia come to roughly 48.280 € — 12,07 % of the purchase price, to be raised on top of it.
In brief
Charged on the purchase price; 3,5 % in Bavaria and 6,5 % in several states.
Legal basis: § 11 GrEStG, state legislation · as at 2026