German real estate transfer tax (Grunderwerbsteuer)
The rate is not set by federal law alone: article 105(2a) sentence 2 of the Basic Law leaves it to each Land. Enter your Land's rate — without it this calculator applies the 3.5 % of GrEStG s. 11(1).
2026 rules — verified on September 22, 2026Free, no account
Your result
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Sources and assumptions
- gesetze-im-internet.de — GrEStG § 11 Abs. 1 — tax year 2026, verified on September 22, 2026
Excerpt from the source : « Die Steuer beträgt 3,5 vom Hundert. »
- gesetze-im-internet.de — GrEStG § 3 Nr. 1 — tax year 2026, verified on September 22, 2026
Excerpt from the source : « der Erwerb eines Grundstücks, wenn der für die Berechnung der Steuer maßgebende Wert (§ 8) 2 500 Euro nicht übersteigt; »
Calculation assumptions
- The rate is set by the Land (Basic Law art. 105(2a) sentence 2). With no entry the federal 3.5 % applies here — too low for most Länder.
- The base is the CONSIDERATION (GrEStG s. 8(1)): the agreed price plus liabilities assumed, not market value. The substitute valuation of s. 8(2) is not modelled.
- Movable contents sold with the property (Inventar — movable items, not things firmly attached to the land, which are part of the plot under BGB s. 94), notary fees and land registry fees do not belong in the consideration entered: the first reduces the base, the second is not a tax.
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This topic in other countries
Each country applies its own law: these pages are written in its language and read from its official sources.
This result is provided for information purposes only and does not constitute personalised tax advice. Check your situation with the tax authorities or a professional.