REAL ESTATE TRANSFER TAX
IN THE FEDERAL STATES
Real estate transfer tax in the federal states
THIS IS HOW MUCH YOUR LAND COSTS - AN OVERVIEW
If you buy a property, you must pay real estate transfer tax. Real estate transfer tax is a tax that is payable in accordance with Section 1 of the German Real Estate Transfer Tax Act (GrEStG ) on the purchase of a domestic property or shares in a domestic property. You should include land transfer tax in your budget when buying a property.
Don't forget the ancillary purchase costs
The purchase price of a property by no means covers the total costs. With regard to the notary, it plays a role whether the purchase price is paid directly to the seller or whether the sum is paid in full or in part to a notary's escrow account as security.
CURRENT PROPERTY TRANSFER TAXES
| Federal state | Tax rate old | Increase from | Tax rate |
| Baden-Wuerttemberg | 3,5 % | 05.11.2011 | 5,0% |
| Bavaria | 3,5% | No change | |
| Berlin | 4,5% | 01.01.2014 | 6,0 % |
| Brandenburg | 5,0% | 01.07.2015 | 6,5 % |
| Bremen | 4,5% | 01.01.2014 | 5,0 % |
| Hamburg | 3,5% | 01.01.2009 | 4,5 % |
| Hesse | 5,0% | 01.08.2014 | 6,0 % |
| Mecklenburg-Western Pomerania | 3,5% | 01.07.2012 | 5,0 % |
| Lower Saxony | 4,5% | 01.01.2014 | 5,0 % |
| North Rhine-Westphalia | 5,0% | 01.01.2015 | 6,5 % |
| Rhineland-Palatinate | 3,5% | 01.03.2012 | 5,0 % |
| Saarland | 5,5% | 01.01.2015 | 6,5 % |
| Saxony | 3,5% | No change | |
| Saxony-Anhalt | 3,5% | 01.03.2012 | 5,0 % |
| Schleswig-Holstein | 5,0% | 01.01.2014 | 6,5 % |
| Thuringia | 5,0% | 01.01.2017 | 6,5 % |