Calculator
Choose a state and enter a price. The result shows each cost with its rate and whether it comes from a source or an assumption.
How closing costs are calculated
Closing costs = transfer tax + notary and land register + broker commission if any. Transfer tax is a fixed percentage set by the state. Notary and land register fees follow statutory scales; we use 1.5 to 2 % of the price as an assumption. The broker commission depends on the contract.
If you are paying from abroad, check the payment sequence for a German property purchase before arranging transfers for the price and closing costs.
Transfer tax by federal state
| State | Rate | since |
|---|---|---|
| Baden-Württemberg | 5 % | 05/11/2011 |
| Bayern | 3.5 % | 01/01/1998 |
| Berlin | 6 % | 01/01/2014 |
| Brandenburg | 6.5 % | 01/07/2015 |
| Bremen | 5.5 % | 01/07/2025 |
| Hamburg | 5.5 % | 01/01/2023 |
| Hessen | 6 % | 01/08/2014 |
| Mecklenburg-Vorpommern | 6 % | 01/07/2019 |
| Niedersachsen | 5 % | 01/01/2014 |
| Nordrhein-Westfalen | 6.5 % | 01/01/2015 |
| Rheinland-Pfalz | 5 % | 01/03/2012 |
| Saarland | 6.5 % | 01/01/2015 |
| Sachsen | 5.5 % | 01/01/2023 |
| Sachsen-Anhalt | 5 % | 01/03/2012 |
| Schleswig-Holstein | 6.5 % | 01/01/2014 |
| Thüringen | 5 % | 01/01/2024 |
Broker commission: the split rule
If a broker is paid by both sides when a flat or single-family house is sold, buyer and seller must commit to equal amounts (sec. 656c BGB). If the broker works for one side free of charge, the other side owes nothing either. In the calculator we assume 0 to 3.57 % for the buyer’s share, as an assumption, not a statutory rate.
For who the notary is, how the statutory fee scale works and how the commission rules apply when you buy from abroad, read notary fees and real estate agent commission in Germany.
Examples at €300,000 and €700,000
| Price | State | Transfer tax | Notary & land register (assumption) | Total without broker |
|---|---|---|---|---|
| €300,000 | Bayern · 3.5 % | €10,500 | €4,500 to €6,000 | €15,000 to €16,500 |
| €300,000 | Nordrhein-Westfalen · 6.5 % | €19,500 | €4,500 to €6,000 | €24,000 to €25,500 |
| €700,000 | Bayern · 3.5 % | €24,500 | €10,500 to €14,000 | €35,000 to €38,500 |
| €700,000 | Nordrhein-Westfalen · 6.5 % | €45,500 | €10,500 to €14,000 | €56,000 to €59,500 |
Frequently asked questions
How much is the transfer tax in Germany?
It depends on the state: from 3.5 % in Bavaria to 6.5 % in Brandenburg, North Rhine-Westphalia, Saarland and Schleswig-Holstein (DNotI, as of 28 Jan 2026).
Who pays the broker?
If the broker works for both sides, buyer and seller of a flat or single-family house pay equal amounts (sec. 656c BGB).
Check the address before you negotiate
Plot, zoning, risks and land value in one file, with source and date for every value. Anything missing is marked as open.
Sources and status
Read how the reesinsy editorial team checks sources and updates these guides (in German).
- German Notary Institute (DNotI): current real estate transfer tax ratesas of 28 Jan 2026, retrieved 2 Oct 2026
- Sec. 656c German Civil Code: broker working for both partiesretrieved 2 Oct 2026