For buyers
Property purchase costs in Germany 2026
On top of the price come property transfer tax (3.5% to 6.5% depending on the state), notary and land register fees under the Court and Notary Fees Act and possibly the estate agent’s commission.
Result
| Item | Rate | Amount |
|---|
Explanation
Property transfer tax is based on the price (excluding furniture sold with the property). Notary and land registry fees follow table B of the GNotKG and rise with the value, but less than proportionally. We calculate the fees using the numbers of the fee schedule listed; extra services (such as approvals or escrow instructions) cost more.
Note: an indication, not legal or tax advice
This calculation is based on the general statutory rules and the values published for 2026. It is not legal, tax or payroll advice. Collective agreements, employment contracts and works agreements may provide more favourable rules.
Sources and values used
| Item | Value | Source |
|---|---|---|
| Property transfer tax | 3.5% (BY) to 6.5% (BB, NW, SL, SH) | Deutsches Notarinstitut – Aktuelle Grunderwerbsteuersätze (Stand 28.01.2026) (in German) |
| Notary: notarisation of the contract | 2.0 fees (KV 21100), table B | GNotKG, Anlage 1 (Kostenverzeichnis) (in German) |
| Notary: completion and supervision | 0.5 each (KV 22110, 22200) | GNotKG, Anlage 1 (Kostenverzeichnis) (in German) |
| Notary: land charge | 1.0 (KV 21200) on the land charge amount | GNotKG, Anlage 1 (Kostenverzeichnis) (in German) |
| Land register: ownership, priority notice, land charge | 1.0 / 0.5 / 1.0 (KV 14110, 14150, 14121) | GNotKG, Anlage 1 (Kostenverzeichnis) (in German) |
| Fee table B | section 34 GNotKG; notary plus postage lump sum and 19% VAT | GNotKG, § 34 (Wertgebühren, Tabelle B) (in German) |
| Agent’s commission for flats and single-family homes | buyer at most half | BGB, § 656c (Maklerlohn bei Wohnungen und Einfamilienhäusern) (in German) |
| Further source | Grunderwerbsteuergesetz, § 11 (Steuersatz; Länder setzen eigenen Satz) (in German) | |
Sources checked on 15 October 2026.