Munich old town rooftops: Bavaria has Germany's lowest property transfer tax

Germany property buying costs: transfer tax by state, notary, broker.

Germany buying costs. Transfer tax, all 16 states. Brinkman Data brand card.

// Short answer

Buying in Germany costs three things on top of the price: transfer tax, set by the state at 3.5% to 6.5%; notary and land registry fees of about 1.5% to 2% of the price; and, if a broker is involved, commonly about 3.57% for the buyer's half. The state you buy in moves the total by three points.

Rules and rates as of September 2026. Transfer tax is set by each state and property tax by each municipality, so check your state and city. Every figure links to its source.

What is the transfer tax in each German state?

The federal default is 3.5%, but each state sets its own rate. In 2026, Bavaria charges 3.5%; five states charge 5.0%; Hamburg, Saxony and Bremen 5.5%; Berlin, Hesse and Mecklenburg-Vorpommern 6.0%; and Brandenburg, NRW, Saarland and Schleswig-Holstein 6.5%. It is charged once, on the purchase.

StateTransfer tax 2026
Bavaria3.5%
Baden-Württemberg5.0%
Lower Saxony5.0%
Rhineland-Palatinate5.0%
Saxony-Anhalt5.0%
Thuringia5.0% (cut from 6.5% on 1 January 2024)
Hamburg5.5% (from 1 January 2023)
Saxony5.5% (from 1 January 2023)
Bremen5.5% (from 1 July 2025)
Berlin6.0%
Hesse6.0%
Mecklenburg-Vorpommern6.0%
Brandenburg6.5%
North Rhine-Westphalia6.5%
Saarland6.5%
Schleswig-Holstein6.5%

Some aggregators still list Thuringia at 6.5%; the rate table with state gazette references shows the 2024 cut to 5.0%.

How much are notary and land registry fees in Germany?

They are set by statute, the GNotKG, and are not negotiated. Published calculators put them at about 1.5% to 2.0% of the price in total, or about 1.3% to 1.5% without a mortgage. The notary is mandatory: a contract to buy land that is not notarised is void.

If you do not speak German well enough, the notary must have the deed translated to you, and an interpreter is used if the notary does not translate personally (§ 16 BeurkG).

Who pays the estate agent's commission in Germany?

For an apartment or single-family house, if a broker is paid by both buyer and seller, they must pay equal amounts. If the broker works free for one side, it cannot charge the other, and a non-compliant contract is void (§ 656c BGB, since 23 December 2020). Commission itself is not capped by law.

In practice commission commonly runs at 5.95% to 7.14% including VAT in total, split 50/50, so about 3.57% for the buyer. It varies by region.

What are the total closing costs when buying in Germany?

Roughly 8% to 9% of the price in Bavaria and about 12% in the 6.5% states, for a purchase with a broker. That range is my arithmetic from the three components above: the state transfer tax, about 1.5% to 2% for notary and registry, and about 3.57% for the buyer's share of commission.

ComponentBavariaA 6.5% state
Transfer tax3.5%6.5%
Notary and land registryabout 1.5% to 2%about 1.5% to 2%
Broker, buyer's halfabout 3.57%about 3.57%
Total, approximateabout 8% to 9%about 12%

Without a broker, take the commission line out. Without a mortgage, the notary and registry line is closer to 1.3% to 1.5%.

Can the closing costs be financed in Germany?

Plan on paying them yourself. Lenders that do consider non-residents typically want a 10% to 20% deposit plus all closing costs at the low end, and much higher equity, around 40%, for buyers living outside the EU. No bank's terms were checked directly for this page, so treat mortgage finance as uncertain.

If a mortgage is used, the notary also records the lender's land charge (Grundschuld), and the lender pays the seller directly once the price is due.

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Frequently Asked Questions

What is the cheapest German state to buy property in, on tax?
Bavaria, with 3.5% transfer tax in 2026. The highest rate, 6.5%, applies in Brandenburg, NRW, Saarland and Schleswig-Holstein.
What is the transfer tax in Berlin?
6.0% in 2026.
Are notary fees negotiable in Germany?
No. Notary and land registry fees are set by statute (GNotKG). They usually total about 1.5% to 2% of the price.
Does the buyer pay the whole agent commission in Germany?
Not for an apartment or single-family house where the broker acts for both sides: buyer and seller must pay equal amounts under § 656c BGB.

Header photo: Jorge Royan, CC BY-SA 3.0, via Wikimedia Commons. All credits: image credits.

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Disclaimer

Brinkman Data Analytics is an independent research service. Not financial, investment, tax, or legal advice. All yield figures are estimates based on historical research data and are not guaranteed. International real estate carries risk of partial or total loss of capital.