What is Grunderwerbsteuer?

Grunderwerbsteuer is the German real-estate transfer tax, paid once when you buy a property. It is set by each Bundesland and ranges from 3.5% in states like Bavaria and Saxony up to 6.5% in states such as North Rhine-Westphalia, Brandenburg, and Schleswig-Holstein. It is calculated on the purchase price and must be paid before the transfer is registered.

What other purchase costs are there?

On top of the transfer tax, buyers pay notary (Notar) fees of roughly 1.5% and Land Registry (Grundbuch) fees of around 0.5% of the price. If an estate agent is involved, agent commission (Maklerprovision) typically adds 3–3.57% including VAT and is often shared between buyer and seller. Together these are called Kaufnebenkosten.

How much cash do I need beyond the deposit?

Kaufnebenkosten usually total around 10–15% of the purchase price depending on the Bundesland and whether an agent is involved. German banks generally don't lend against these costs, so you need them in cash on top of your deposit. The calculator totals them so you can see the full upfront requirement.

Does the rate really vary that much by state?

Yes. Since 2006 each Bundesland sets its own Grunderwerbsteuer rate, and they range from 3.5% to 6.5%. On a €400,000 home that's a difference of €12,000 between the cheapest and most expensive states, so the location materially affects your purchase costs. The tool applies the current rate for the state you select.

Are there any exemptions?

Some transfers are exempt or reduced — for example, gifts and inheritances follow different (inheritance/gift) tax rules, and transfers between close family members or spouses can be exempt from Grunderwerbsteuer. Low-value transactions below a small threshold may also be exempt. This calculator models a standard arm's-length purchase; check specific exemptions with a notary.

Germany Stamp Duty / Transfer Tax Calculator

Email me this result

Get this tool's output sent to your inbox, plus one useful tool a week. No spam, unsubscribe any time.

The Germany Stamp Duty / Transfer Tax Calculator estimates the Grunderwerbsteuer — Germany’s one-off real-estate transfer tax — along with the other purchase costs (Kaufnebenkosten) that every buyer pays on top of the price. Because each Bundesland sets its own transfer-tax rate, from 3.5% to 6.5%, where you buy can change your upfront costs by tens of thousands of euros. This tool applies the right rate for your state and adds notary, Land Registry, and optional agent fees.

How it works

Each cost is a percentage of the purchase price (Kaufpreis):

grunderwerbsteuer = price × state_rate        (3.5%–6.5%)
notary_fee        = price × ~1.5%
land_registry     = price × ~0.5%
agent_commission  = price × agent_rate         (optional, ~3.57% incl. VAT)
kaufnebenkosten   = grunderwerbsteuer + notary + registry + agent
total_outlay      = price + kaufnebenkosten

German banks generally don’t finance the Kaufnebenkosten, so this is cash you need in addition to your deposit. The tool sums it all and shows it both in euros and as a percentage of the price.

Bundesland rates

Rates range from 3.5% (Bavaria, Saxony) to 6.5% (North Rhine-Westphalia, Brandenburg, Schleswig-Holstein, Thuringia, Saarland). Many states sit at 5.0%–6.0%. The dropdown applies the current rate for the state you select.

Example

A €400,000 home in North Rhine-Westphalia (6.5%):

Grunderwerbsteuer = €26,000.
Notary ≈ €6,000 + Land Registry ≈ €2,000.
With 3.57% agent commission ≈ €14,280.
Total Kaufnebenkosten ≈ €48,280 — about 12% on top of the price.

Notes

This models a standard purchase; gifts, inheritances, and intra-family transfers follow different rules. Confirm exact figures with your notary. Everything is computed in your browser and nothing is uploaded.