Grunderwerbsteuer Calculator (Germany & Austria)

Select your state (or Austria) and enter the property price to calculate Grunderwerbsteuer (property transfer tax).

Grunderwerbsteuer Calculator

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Property price (EUR)

State / Country Bayern (Bavaria) - 3.5% Baden-Wurttemberg - 5.0% Niedersachsen (Lower Saxony) - 5.0% Rheinland-Pfalz - 5.0% Sachsen-Anhalt - 5.0% Sachsen (Saxony) - 5.5% Bremen - 5.5% Hamburg - 5.5% Berlin - 6.0% Hessen (Hesse) - 6.0% Mecklenburg-Vorpommern - 6.0% Brandenburg - 6.5% Nordrhein-Westfalen (NRW) - 6.5% Saarland - 6.5% Schleswig-Holstein - 6.5% Thueringen (Thuringia) - 6.5% Austria (standard) - 3.5% Austria (close family transfer) - 0.5%

Transfer tax

EUR 19,250.00

German state rates change periodically (several states changed rates in 2023-2025) - confirm your state's current rate with a local notary (Notar) before relying on this for a transaction. Austria's rate is set nationally.

The formula

Grunderwerbsteuer = Purchase price x State tax rate Germany: rate set by each of the 16 federal states (3.5% to 6.5%) Austria: flat 3.5% nationally (0.5% for transfers within close family)

Example

A EUR 350,000 property: EUR 12,250 in Bavaria (3.5%, the lowest rate) versus EUR 22,750 in Brandenburg, NRW, Saarland, Schleswig-Holstein, or Thuringia (6.5%, the highest) - a difference of EUR 10,500 for an identical property, based purely on which state it's in.

Step-by-step guide

1. Select the state where the property is located (not where you currently live) - Grunderwerbsteuer is based on the property's location.
2. Enter the purchase price stated in the notarized contract.
3. Read your transfer tax, due within about 4 weeks of receiving your tax assessment, and required before the land registry will register your ownership.

Why this tax varies so much by German state

Since a 2006 federalism reform, each of Germany's 16 states has been free to set its own Grunderwerbsteuer rate independently - a change from the previously uniform national rate. Bavaria is the only state that has never raised its rate since then, keeping the original 3.5%, while most other states have increased theirs one or more times, some substantially (Saxony jumped from 3.5% to 5.5% in a single step in 2023). Since the states keep this revenue themselves, there's a direct fiscal incentive shaping these decisions, and rates can change again with little advance notice - always verify the current rate before a transaction.

Common mistakes

Using your home state's rate instead of the property's location - Grunderwerbsteuer is always based on where the property physically sits, not where you live or are registered.

Forgetting that separately-itemized movable items (a fitted kitchen, a sauna) in the contract can sometimes be deducted from the taxable price - though tax authorities scrutinize this closely if it exceeds roughly 5-10% of the purchase price.

Frequently asked questions

Is Grunderwerbsteuer tax-deductible?

For a rental property, yes - it's added to the building's acquisition cost and depreciated (AfA) over time along with the property itself. For a home you live in yourself, it's generally not deductible.

Are transfers between spouses or to children exempt?

In Germany, transfers between spouses, registered civil partners, and direct-line relatives (parents and children) are generally exempt under Section 3 GrEStG. In Austria, close-family transfers benefit from a reduced 0.5% rate rather than full exemption.

Who actually pays - the buyer or the seller?

Legally, both parties are jointly liable, but in practice the purchase contract almost always assigns payment to the buyer - this happens in around 99% of transactions.

Related calculators

See the full list of Financial calculators, or try:

• German Social Security Calculator
• Austria Take-Home Pay Calculator