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Where to find official Grunderwerbsteuer rates by Bundesland (2026) and how to calculate the stamp duty at notarisation
Exact Grunderwerbsteuer in Germany depends on the Bundesland. This guide lists the official 2026 rates, gives the legal basis (GrEStG) and a clear step‑by‑step method to calculate the exact duty at notarisation.
Official sources and where to look
There is no single federal rate for Grunderwerbsteuer: the Federal Real‑Estate Transfer Tax Act (GrEStG) sets the tax framework and the Länder choose the percentage. The statute is the Grunderwerbsteuergesetz (GrEStG) — see § 8 (basis), § 9 (definition of "Gegenleistung") and § 13 (tax debtor) for the legal rules that determine how the tax is measured and who is liable. The most practical official listing of the current Bundesländer rates (with effective dates) is published on state finance office pages; one up‑to‑date consolidated table is reproduced by the Finanzämter of Brandenburg (their Grunderwerbsteuer page), which lists each Land’s current rate and the date the rate took effect. For background material and general federal guidance see the Federal Ministry of Finance pages on Grundsteuer and Grunderwerbsteuer.
The 2026 rates by Bundesland (official listing)
The following table reproduces the official listing published by the Finanzämter (Brandenburg), which records the current percentage and the date from which it applies. Use this list to pick the correct rate for the location of the property (the state where the land lies). Current rates (as shown on the Finanzämter page) are: Brandenburg 6.5% (since 01.07.2015); Baden‑Württemberg 5.0% (since 05.11.2011); Bavaria 3.5%; Berlin 6.0% (since 01.01.2014); Bremen 5.0% (since 01.01.2014); Hamburg 5.5% (since 01.01.2023); Hesse 6.0% (since 01.08.2014); Mecklenburg‑Vorpommern 6.0% (since 01.07.2019); Lower Saxony 5.0% (since 01.01.2014); North Rhine‑Westphalia 6.5% (since 01.01.2015); Rhineland‑Palatinate 5.0% (since 01.03.2012); Saarland 6.5% (since 01.01.2015); Saxony 5.5% (since 01.01.2023); Saxony‑Anhalt 5.0% (since 01.03.2012); Schleswig‑Holstein 6.5% (since 01.01.2014); Thuringia 5.0% (since 01.01.2024). Always check the state page for any change — Länder can change their rate by law. (Source: Finanzämter des Landes Brandenburg — Grunderwerbsteuer.)
How to calculate the exact tax at notarisation (step by step)
1) Identify the correct Bundesland rate for the property (use the state where the land lies). 2) Determine the taxable base: under GrEStG § 8 the tax is measured on the value of the "Gegenleistung"; § 9 explains what counts as Gegenleistung for a purchase (the purchase price including any services taken over by the buyer and reserved uses). That means purchase price + any additional payments or liabilities assumed by the buyer that are part of the consideration. 3) Apply the percentage: tax = Gegenleistung × state rate. 4) Check for the small statutory threshold: there is only a de minimis threshold of €2,500 (if the Gegenleistung is ≤ €2,500 no tax) — otherwise the full amount is taxable. Example calculations (round figures): for a purchase price of €500,000: at 3.5% (Bavaria) → €17,500; at 5.0% → €25,000; at 6.5% → €32,500. These are arithmetic examples; the exact taxable base must reflect the full Gegenleistung as defined in § 9 GrEStG.
Timing, the notary and payment mechanics
Under the GrEStG the taxable moment is normally the date of the notarised contract (see GrEStG provisions on timing and local jurisdiction). The notary or other obligated parties must notify the tax office so that the Finanzamt can issue an assessment; the purchaser is usually the named taxpayer and receives the assessment (GrEStG §§ 13, 17 and related rules). In practice the notary will file the required notification and the tax office issues a tax assessment (Festsetzungsbescheid). The payment deadline and any procedural steps (for example a clearance or 'Unbedenklichkeits' condition before entry in the land register) are matters for the notary and the relevant Finanzamt. Always ask the notary handling the deed which supporting items they will need and whether payment or a clearance note is required before Grundbucheintragung.
Practical checklist and cautions for foreign buyers
• Always confirm the correct Bundesland rate before signature (the state where the land sits). • Build Grunderwerbsteuer into your acquisition budget — it is a one‑off, non‑deductible transaction tax. • Ensure your notary has full details of all payments or liabilities that might form part of the Gegenleistung (assumed debts, transfer of benefits, staged payments). • For complex deals (company share transfers, asset deals, assumed liabilities, staged consideration) ask a German tax adviser or the notary; special GrEStG rules (share‑transfer rules and anti‑avoidance provisions) can change the taxable result. • This article explains the arithmetic and cites the statute and one official state listing; it is not tax advice. For binding calculations, ask the notary or a Steuerberater.
Nothing on this page is investment, tax or legal advice. Price bands are indicative asking prices and disagree between sources by design. Verify every figure with a qualified German notary, tax adviser (Steuerberater) or lawyer before committing capital.
