Property purchase costs in Lower Saxony 2026
Buying a flat or a house in Lower Saxony, you pay 5.0% land transfer tax (Grunderwerbsteuer). The notary and the land registry charge by a fee schedule: on a €300,000 price with a land charge over 80% of it, about €4,464 together. All in, that is about 6.5% of the price without an estate agent and 10.1% with one.
Purchase costs at three prices
| Purchase price | €200,000 | €300,000 | €500,000 |
|---|---|---|---|
| Land transfer tax (5.0%) | €10,000 | €15,000 | €25,000 |
| Notary, purchase contract | €1,577 | €2,291 | €3,362 |
| Land registry, ownership | €678 | €978 | €1,428 |
| Land charge over 80% of the price, notary and registry | €858 | €1,195 | €1,743 |
| Without an agent | €13,112 6.6% | €19,464 6.5% | €31,532 6.3% |
| Agent, your share (3.57%) | €7,140 | €10,710 | €17,850 |
| With an agent | €20,252 10.1% | €30,174 10.1% | €49,382 9.9% |
Notary and land registry by the GNotKG, the notary with the €20 expenses flat rate and 19% VAT; small expenses for copies and register look-ups come on top. The land charge secures a loan over 80% of the price; buying without a loan, the line drops out.
Land transfer tax in Lower Saxony
Each state sets its own rate. Lower Saxony has charged 5.0% since 1 January 2014; before, it was 4.5%.
The tax is levied on the price of the land and the building. Movable items sold with it, such as a fitted kitchen or furniture, are not part of it if the contract states them at a reasonable price. The share of the owners' association's maintenance reserve, on the other hand, does not reduce the tax (Federal Fiscal Court, II R 49/17).
After the contract is notarised, the tax office sends an assessment, and the tax is due one month later. Once it is paid, the tax office issues a clearance certificate (Unbedenklichkeitsbescheinigung), and only then does the land registry enter you as the owner.
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.
The fees grow more slowly than the price: for the purchase contract, notary and land registry come to about 1.1% of the price at €200,000 and 1.0% at €500,000.
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.