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Real estate transfer tax calculator

Calculate the tax base and transfer tax using the centrally maintained rates for all German federal states and a visible reference date.

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Inputs

Enter values

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EUR
iNur separat und plausibel bewertete bewegliche Gegenstände; Anerkennung wird nicht geprüft.
EUR

Nur separat und plausibel bewertete bewegliche Gegenstände; Anerkennung wird nicht geprüft.

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Explanation

How Real estate transfer tax calculator works

The calculator estimates German real estate transfer tax from the federal state and a simplified consideration. It uses one central, dated rate table.

Tax base and tax

Tax baseKaufpreis − angesetzte nicht steuerpflichtige bewegliche Gegenstände

The deduction is a user input; its tax recognition is not checked.

Real estate transfer taxBemessungsgrundlage × Steuersatz des Bundeslands / 100

The applied rate and its validity date are shown with the result.

Practice

Practical examples

Apartment purchase in North Rhine-Westphalia

Purchase price €400,000 with no separately stated movable assets.

Result: Tax base €400,000 × 6.5% = €26,000 transfer tax.

House purchase in Bavaria with movable inventory

Purchase price €500,000; €20,000 is deducted in the model as non-taxable movable assets.

Result: Tax base €480,000 × 3.5% = €16,800 transfer tax.

Notes

Common mistakes

  • Treating every price component alike

    Movable inventory and property components are mixed without review.

    Enter only plausibly and separately valued movable items as a model deduction.

  • Treating the result as an assessment

    The simplified result is read as a binding tax decision.

    The authority's assessment and individual review remain decisive.

  • Selecting the residence state

    The buyer's home state is used.

    Select the state in which the property is located.

FAQ

Frequently asked questions

What is the transfer tax calculated from?

The model deducts declared non-taxable movable assets from the purchase price and multiplies the remaining tax base by the state rate.

Why does the rate depend on the federal state?

The German states set their transfer tax rates. The state in which the property is located is generally decisive.

Which movable assets may be deductible?

Separately and realistically valued movable inventory may fall outside the property consideration. The calculator cannot determine whether or to what amount it will be accepted.

Can a fitted kitchen always be deducted?

No. Ownership, contract wording and a plausible current value matter. The input is only a model assumption.

Does the calculator check exemptions?

No. Family transfers, restructuring exemptions and other special cases are not assessed.

Can other benefits form part of the consideration?

Yes. Assumed obligations or other benefits may be relevant under section 9 GrEStG. The simple purchase-price model does not cover them.

What is the reference date for the rates?

The central table shows a source date of 28 January 2026 and the validity date of each state rate.

Will the result match the tax assessment?

Not necessarily. The tax authority determines the taxable consideration and applies the legal details of the transaction.

How are values rounded?

The engine calculates with the entered euro amounts and displays monetary values rounded to cents.

Is this tax or legal advice?

No. It is a simplified calculation guide and does not replace review of the contract or tax case.

Limits

Limitations

  • Exemptions, linked contracts, heritable building rights and further special cases are not assessed.
  • Tax recognition and valuation of movable assets are outside the calculation.
  • No tax or legal advice; the contract, tax authority and applicable law remain decisive.

Sources

Sources and references

  • Aktuelle Grunderwerbsteuersätze – Stand 28.01.2026Deutsches Notarinstitut (DNotI)

    Professional reference table of the rates applying in all German federal states.

    View source
  • § 8 GrEStG – BemessungsgrundlageBundesministerium der Justiz / Bundesamt für Justiz

    Official rule that tax is generally based on the value of the consideration.

    View source
  • § 9 GrEStG – GegenleistungBundesministerium der Justiz / Bundesamt für Justiz

    Official definition of consideration for a property purchase.

    View source
  • § 3 GrEStG – Allgemeine AusnahmenBundesministerium der Justiz / Bundesamt für Justiz

    Official exemptions that the simplified model does not assess individually.

    View source