🏠 Germany Real Estate Transfer Tax (Grunderwerbsteuer) Calculator

The Grunderwerbsteuer (real estate transfer tax, GrESt) is a one-time tax charged whenever ownership of German real estate changes hands - a house, flat, building plot, or undeveloped land. It is governed by the federal GrEStG, but since a 2006 reform each of Germany's 16 federal states (Bundeslander) sets its own rate.

The tax is calculated on the full notarised purchase price and is always paid by the buyer. It is one of the largest upfront costs of buying property in Germany, on top of notary and land-registry fees, and it cannot be financed through the mortgage or deducted from rental income.

Formula: Grunderwerbsteuer = purchase price x state rate.

Each state's 2026 rate:

Example: transfer tax on a 400,000 euro purchase across selected states:

1. Select the federal state where the property is located.
2. Enter the notarised purchase price in euros.
3. Click Calculate to apply that state's 2026 rate.
4. Read the transfer tax due and the total acquisition cost estimate.
5. Add notary and land-registry fees to plan your full upfront budget.

Who pays the Grunderwerbsteuer in Germany?

The buyer always pays the real estate transfer tax in Germany. It is due before the property can be registered in the land register, and it must be paid in cash rather than financed through the mortgage.

Which German state has the lowest and highest transfer tax in 2026?

Bavaria has the lowest rate at 3.5%, unchanged since 1997. The highest rate is 6.5%, charged by Brandenburg, North Rhine-Westphalia, and Schleswig-Holstein.

Is the transfer tax deductible?

No. Unlike mortgage interest, the Grunderwerbsteuer cannot be deducted from rental income or on your tax return. It is a pure acquisition cost.

Are there any exemptions from Grunderwerbsteuer?

Yes. Transfers between spouses (including on divorce), inheritances and gifts between close relatives, and purchases below 2,500 euro are generally exempt. Corporate share deals can also avoid it above certain thresholds.

When is the tax due and how long do I have to pay?

After the notary notarises the purchase contract they inform the tax office, which sends an assessment. You usually have about one month from the notice to pay, after which you receive a clearance certificate needed for land-registry entry.

This tool is for informational purposes only and does not constitute financial advice. Consult a qualified financial professional for advice specific to your situation.

The buyer always pays the Grunderwerbsteuer, due before the property can be entered in the land register (Grundbuch). Budget separately for notary and land-registry fees, which typically add another 1.5% to 2% of the price. Because the rate is set by each state, the same property can cost thousands more just across a state border - for example Berlin (6.0%) versus neighbouring Brandenburg (6.5%). Transfers between spouses and by inheritance are generally exempt, and purchases under 2,500 euro are tax-free.