Property purchase costs by German state 2026
What comes on top of the price when you buy a flat or a house: the land transfer tax, whose rate each state sets itself, plus the notary and the land registry and, if one is involved, the estate agent. The land transfer tax ranges from 3.5% in Bavaria to 6.5% in Brandenburg, North Rhine-Westphalia, Saarland and Schleswig-Holstein.
| State | Land transfer tax | Without an agent, on €300,000 | With an agent | Rate since |
|---|---|---|---|---|
| Bavaria | 3.5% | €14,964 5.0% | €25,674 8.6% | 1 January 1997 |
| Baden-Württemberg | 5.0% | €19,464 6.5% | €30,174 10.1% | 5 November 2011 |
| Lower Saxony | 5.0% | €19,464 6.5% | €30,174 10.1% | 1 January 2014 |
| Rhineland-Palatinate | 5.0% | €19,464 6.5% | €30,174 10.1% | 1 March 2012 |
| Saxony-Anhalt | 5.0% | €19,464 6.5% | €30,174 10.1% | 1 March 2012 |
| Thuringia | 5.0% | €19,464 6.5% | €30,174 10.1% | 1 January 2024 |
| Bremen | 5.5% | €20,964 7.0% | €31,674 10.6% | 1 July 2025 |
| Hamburg | 5.5% | €20,964 7.0% | €31,674 10.6% | 1 January 2023 |
| Saxony | 5.5% | €20,964 7.0% | €31,674 10.6% | 1 January 2023 |
| Berlin | 6.0% | €22,464 7.5% | €33,174 11.1% | 1 January 2014 |
| Hesse | 6.0% | €22,464 7.5% | €33,174 11.1% | 1 August 2014 |
| Mecklenburg-Western Pomerania | 6.0% | €22,464 7.5% | €33,174 11.1% | 1 July 2019 |
| Brandenburg | 6.5% | €23,964 8.0% | €34,674 11.6% | 1 July 2015 |
| North Rhine-Westphalia | 6.5% | €23,964 8.0% | €34,674 11.6% | 1 January 2015 |
| Saarland | 6.5% | €23,964 8.0% | €34,674 11.6% | 1 January 2015 |
| Schleswig-Holstein | 6.5% | €23,964 8.0% | €34,674 11.6% | 1 January 2014 |
On a €300,000 price with a land charge over 80%: the land transfer tax plus notary and land registry by the GNotKG, together €4,464 and the same in every state; with an agent another 3.57% of the price.
Notary and land registry
The notary and the land registry charge by the Court and Notary Costs Act (GNotKG), the same in every state. For the purchase contract the notary charges, on the price, for recording it (a double fee), carrying it out (half a fee: the administrator's consent, the municipality's waiver of its pre-emption right, the release of the seller's charges) and supervising it (half a fee: telling you when the price is due). The land registry charges for the priority notice (half a fee), entering you as the owner (a full fee) and deleting the notice (€25). The land charge for the bank costs a full fee each at the notary and the land registry, on the amount of the loan.
Estate agent
If you buy a flat or a single-family house as a private person, since 23 December 2020 you pay at most half of the commission (§§ 656c, 656d BGB): if both sides engage the agent, they split it equally; if only the seller did, they may pass on no more than half to you, and you pay only once they have paid their part. The amount is negotiable; 3.57% per side (3% plus VAT) is common. The split does not apply to an apartment building.
For investors: purchase costs and depreciation
The land transfer tax, the notary and land registry for the purchase, and the agent's commission are part of the acquisition cost. Like the price, they are split between building and land, and only the building's share is depreciated (AfA). The notary and land registry fees for the land charge, by contrast, are financing costs you deduct as expenses in the year you pay them. Many banks do not finance the purchase costs; then they come from your equity.
As of 18 October 2026. Each state sets its rate in a law of its own (Art. 105(2a) of the Basic Law); notary and land registry by the GNotKG (§ 34, Table B), the agent as a guide value. What you actually pay is on the notary's invoice, the land registry's fee notice and in the agency contract. We prepare public information, and errors can creep in.