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German property tax — tax factor, base amount and municipal multiplier

Two multiplications, and the SECOND is in no federal statute: the municipality sets the multiplier. On the same property value one municipality can charge twice another — the multiplier weighs far more than the choice of tax factor.

2026 rules — verified on September 22, 2026Free, no account

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Sources and assumptions

Calculation assumptions

  • The computation follows the FEDERAL model. Several federal states depart from it with their own statutes — the footnote to GrStG s. 13 expressly names Lower Saxony and Hamburg; different rules apply there. The footnote to s. 15 also names Saarland and Saxony: they keep the federal model but with their OWN base rates (Saarland Property Tax Act, SächsGrStMG). The footnote to BewG s. 230 names Baden-Württemberg, which departs through its State Property Tax Act (LGrStG), and Bavaria computes property tax under the Bavarian Property Tax Act (BayGrStG) from area-based equivalence amounts, not from a property value. For property in these six states, the result of this calculator does not apply; further departures by individual states are not checked here. According to the joint federal and state overview (grundsteuerreform.de, read on 2026-09-28), Berlin and Bremen apply the federal model with a different base rate, Hesse applies an area-factor method, and Thuringia applies a different base rate from 2027: there too the amount shown is not decisive.
  • The property value is given: it follows the Valuation Act and appears in the tax office's assessment notice. This calculator values no property.
  • The multiplier must be taken from the municipality's by-law. GrStG s. 25(5) also allows a SEPARATE, higher multiplier for building-ready land, which is not modelled here.
  • Not modelled: GrStG s. 15(5) reduces the tax factor of developed property (residential and non-residential alike) by 10 per cent where the property carries buildings that are listed monuments under the relevant state's monument protection act — proportionately where only part is protected, and under s. 15(6) on application. For property with a listed monument, this calculator overstates the property tax.

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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.