Germany property buying costs: transfer tax by state, notary, broker.
// 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.
What an agent can charge, who pays it and how to check their licence: real estate agent fees in Germany.
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.
On this page
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.
| State | Transfer tax 2026 |
|---|---|
| Bavaria | 3.5% |
| Baden-Württemberg | 5.0% |
| Lower Saxony | 5.0% |
| Rhineland-Palatinate | 5.0% |
| Saxony-Anhalt | 5.0% |
| Thuringia | 5.0% (cut from 6.5% on 1 January 2024) |
| Hamburg | 5.5% (from 1 January 2023) |
| Saxony | 5.5% (from 1 January 2023) |
| Bremen | 5.5% (from 1 July 2025) |
| Berlin | 6.0% |
| Hesse | 6.0% |
| Mecklenburg-Vorpommern | 6.0% |
| Brandenburg | 6.5% |
| North Rhine-Westphalia | 6.5% |
| Saarland | 6.5% |
| Schleswig-Holstein | 6.5% |
Some aggregators still list Thuringia at 6.5%; the rate table with state gazette references shows the 2024 cut to 5.0%.
Sources
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).
Sources
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.
| Component | Bavaria | A 6.5% state |
|---|---|---|
| Transfer tax | 3.5% | 6.5% |
| Notary and land registry | about 1.5% to 2% | about 1.5% to 2% |
| Broker, buyer's half | about 3.57% | about 3.57% |
| Total, approximate | about 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%.
Sources
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.
Sources
// Buying in Germany?
Every listing in your budget, ranked on real rent evidence, running costs, price history and resale. Any city, any country where property is for sale. Delivered in 5 days.
See the $99 report, page by pageWho pays the closing costs in Germany, buyer or seller?
The buyer pays the notary and the land register entry: the Civil Code says so. Both parties are liable to the tax office for the transfer tax, and the contract normally puts it on the buyer. Since 2020 a home buyer pays at most half of the agent's commission.
| Cost | Rate | Who pays | Set by |
|---|---|---|---|
| Real estate transfer tax (Grunderwerbsteuer) | 3.5% to 6.5% by state | Both liable; the contract normally assigns it to the buyer | Law (GrEStG s.13) |
| Notary fees | Official fee scale (GNotKG) | Buyer | Law (BGB s.448(2)) |
| Land register entry | Official fee scale (GNotKG) | Buyer | Law (BGB s.448(2)) |
| VAT | None on a sale that pays transfer tax | No one | Law (UStG s.4 no. 9a) |
| Tax on a gain within 10 years (owner-occupier exempt) | Personal income tax rate | Seller | Law (EStG s.23) |
| Agent commission, flat or house | Equal amounts if both commission the agent | Split; buyer at most half | Law (BGB ss.656c, 656d) |
Sources
Frequently Asked Questions
What is the cheapest German state to buy property in, on tax?
What is the transfer tax in Berlin?
Are notary fees negotiable in Germany?
Does the buyer pay the whole agent commission in Germany?
Header photo: Jorge Royan, CC BY-SA 3.0, via Wikimedia Commons. All credits: image credits.