🏡 Grunderwerbsteuer: Calculator

Calculate German real estate transfer tax using current 2026 rates for all 16 states.

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GRUNDERWERBSTEUER DUE
€0
at 5.0% of purchase price
Purchase Price
€0
Total Cost (Price + Tax)
€0

What Is Grunderwerbsteuer?

Grunderwerbsteuer (real estate transfer tax) is a one-time tax due whenever you buy real estate in Germany, calculated as a percentage of the purchase price. Unlike most German taxes, the rate isn't set nationally — each of the 16 Bundesländer (states) sets its own rate, currently ranging from 3.5% in Bavaria to 6.5% in several states.

Grunderwerbsteuer = Purchase Price × State Tax Rate

2026 Rates by State

Bayern charges the lowest rate at 3.5%. Baden-Württemberg, Niedersachsen, Rheinland-Pfalz, Sachsen-Anhalt, and Thüringen charge 5.0%. Bremen, Hamburg, and Sachsen charge 5.5%. Berlin, Hessen, and Mecklenburg-Vorpommern charge 6.0%. Brandenburg, Nordrhein-Westfalen, Saarland, and Schleswig-Holstein charge the highest rate at 6.5%.

Who Pays, and When?

The buyer is legally responsible for Grunderwerbsteuer in almost all cases, and it's due within about a month of the notarized purchase contract (Kaufvertrag). The local tax office (Finanzamt) issues an assessment notice, and the property transfer (Eintragung ins Grundbuch) generally can't complete until the tax has been paid.

Common Exemptions

Transfers between spouses, direct-line relatives (parents and children), and inheritances or gifts are generally exempt from Grunderwerbsteuer, since those are treated as family transfers rather than a real estate purchase.

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❓ Frequently Asked Questions

Which German state has the lowest Grunderwerbsteuer?
Bayern (Bavaria) has the lowest rate at 3.5%, unchanged for many years, making it noticeably cheaper to buy property there than in most other German states.
Which states charge the highest rate?
Brandenburg, Nordrhein-Westfalen, Saarland, and Schleswig-Holstein currently charge the highest rate, at 6.5% of the purchase price.
Is Grunderwerbsteuer paid every year like property tax (Grundsteuer)?
No. Grunderwerbsteuer is a one-time tax paid only when the property changes ownership. It's separate from Grundsteuer, an annual property tax that owners pay every year regardless of a sale.
Does the tax apply to the land only, or the building too?
It applies to the full purchase price of the property being transferred, including any building on the land, not just the land value.
Are family transfers exempt?
Generally yes — transfers between spouses or registered partners, and between parents and children (direct line), are typically exempt from Grunderwerbsteuer, as are most inheritances and gifts.
Can I negotiate or reduce the Grunderwerbsteuer rate?
No, the rate is fixed by each state and applies uniformly to all qualifying purchases in that state. Some buyers structure share-deal transactions (buying a company that owns the property) to reduce exposure, but this involves complex rules and is typically only relevant for large commercial transactions.

🏆 About This Tool — Accuracy & Trust

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📐 Accuracy Note: This tool uses standard, widely published formulas and guidelines. Results are estimates for informational purposes; for financial, medical, or engineering decisions, consult a licensed professional.

📅 Last Updated: September 2026.