💶 Purchase incidental costs and real estate transfer tax

On top of the purchase price come tax, notary, land register and often an estate agent's commission. The tax rate depends on the state.

real estate transfer tax incidental costs agent's commission notary costs land register costs tax rate

In brief

Expect extra costs when buying. The biggest is usually the real estate transfer tax (Grunderwerbsteuer). Its rate depends on the state: the federal figure is 3.5 percent, the states set their own rates (as of 2026: 3.5 to 6.5 percent; Bavaria 3.5, Berlin 6.0, North Rhine-Westphalia 6.5).

Added to this are notary and land register (since the GNotKG increase of 1 June 2025 about 1.0 to 1.5 percent notary plus about 0.5 percent land register; 19 percent VAT is added to notary fees) and possibly an estate agent's commission.

When buying a flat or a single-family house, the agent may charge both sides only an equal commission.

Step by step

Find out the tax rateCheck the rate of your state (table in the expert view) and confirm it with the tax office (Finanzamt).
Add up the costsPlan purchase price plus tax, notary, land register, agent and renovation.
Check the agent's contractIt must be in text form. Have the commission stated to you.
Check exemptionsFor gifts or acquisitions between close relatives, the tax may not apply.

Deadlines

3.5 percent

Basic rate of real estate transfer tax in the federal law (states set their own rates, 3.5 to 6.5 percent)§ 11 GrEStG

BY 3.5% / BE 6.0% / NRW 6.5%

Tax rate in Bavaria (since 1 January 1997, federal rate), Berlin (since 1 January 2014), North Rhine-Westphalia (since 1 January 2015)§ 11 Abs. 1 GrEStG; Art. 105 Abs. 2a Satz 2 GG

€2,500

Limit up to which an acquisition remains tax-free§ 3 Nr. 1 GrEStG

Watch out – common mistakes

The tax rate depends on the state; do not calculate with the federal figure.
There is no state allowance for the first purchase of owner-occupied housing in BY, NRW and BE; the announced opening clause (coalition agreement 2025) had not been adopted as of September 2026.
Notary and land register costs: about 1.0 to 1.5 percent notary and about 0.5 percent land register, degressive Table B, plus 19 percent VAT on notary fees; order of magnitude only, ask the notary.
An agent's fee owed by only one side can be passed on only if the client pays at least as much and proves that they have paid.
The rules on agent's commission (§§ 656c, 656d BGB) apply only if the buyer is a consumer (§ 656b BGB).
The agent's contract requires text form.

In depth · legal basis, figures and practice – for advisers and professionals

Real estate transfer tax

§ 11 GrEStG: the tax is 3.5 percent and is rounded down to full euros. The states set their own rates (Art. 105 Abs. 2a Satz 2 GG). States checked: Bavaria 3.5 percent since 1 January 1997 (Bavaria has never set its own rate; the federal rate under § 11 Abs. 1 GrEStG applies), Berlin 6.0 percent since 1 January 2014, North Rhine-Westphalia 6.5 percent since 1 January 2015. On 1 July 2025 only Bremen changed (5.0 to 5.5 percent). Other states according to a secondary source (as of 2026): Baden-Württemberg, Lower Saxony, Rhineland-Palatinate, Saxony-Anhalt and Thuringia 5.0 percent; Bremen, Hamburg and Saxony 5.5 percent; Hesse and Mecklenburg-Vorpommern 6.0 percent; Brandenburg, Saarland and Schleswig-Holstein 6.5 percent; their state laws were not checked individually, if in doubt ask the tax office. There is no state allowance for the first purchase of owner-occupied housing in Bavaria, North Rhine-Westphalia and Berlin; an opening clause for the states announced in the 2025 coalition agreement had not been adopted as of September 2026.

Exemptions (§ 3 GrEStG)

Tax-exempt are, among others: acquisitions up to €2,500, acquisitions on death and gifts between living persons, transfers between spouses and civil partners, transfers between persons in a direct line (parents and children), acquisition of land by co-heirs when dividing the estate. The individual requirements are set out in the law.

Agent's commission

§ 656a BGB: an agent's contract for a flat or single-family house requires text form. § 656b: §§ 656c and 656d apply only if the buyer is a consumer. § 656c: if the agent has a commission promised by both parties, this can only be done in equal amounts. § 656d: if only one party engages the agent, an agreement obliging the other party to pay is effective only if the client remains liable to pay at least the same amount; the claim falls due only when the client has proved their payment.

Notary and land register

The fees are governed by the Gerichts- und Notarkostengesetz (GNotKG) and are uniform nationwide. Since the GNotKG increase of 1 June 2025, costs are roughly 1.0 to 1.5 percent of the purchase price for the notary and about 0.5 percent for the land register; the fees follow the degressive Table B, and 19 percent VAT applies to notary fees. Order of magnitude from secondary sources; the GNotKG was not evaluated directly.

Who is responsible

Finanzamt (real estate transfer tax)
Notary (costs)
Verbraucherzentrale (consumer advice centre; advice on costs and agents)

Quick questions

Worum geht es bei „Purchase incidental costs and real estate transfer tax“?

On top of the purchase price come tax, notary, land register and often an estate agent's commission. The tax rate depends on the state.

Which deadlines and figures matter?

3.5 percent: Basic rate of real estate transfer tax in the federal law (states set their own rates, 3.5 to 6.5 percent) (§ 11 GrEStG)
BY 3.5% / BE 6.0% / NRW 6.5%: Tax rate in Bavaria (since 1 January 1997, federal rate), Berlin (since 1 January 2014), North Rhine-Westphalia (since 1 January 2015) (§ 11 Abs. 1 GrEStG; Art. 105 Abs. 2a Satz 2 GG)
€2,500: Limit up to which an acquisition remains tax-free (§ 3 Nr. 1 GrEStG)

What should I do first?

Find out the tax rate: Check the rate of your state (table in the expert view) and confirm it with the tax office (Finanzamt).
Add up the costs: Plan purchase price plus tax, notary, land register, agent and renovation.
Check the agent's contract: It must be in text form. Have the commission stated to you.

What do I need to watch out for?

The tax rate depends on the state; do not calculate with the federal figure.
There is no state allowance for the first purchase of owner-occupied housing in BY, NRW and BE; the announced opening clause (coalition agreement 2025) had not been adopted as of September 2026.
Notary and land register costs: about 1.0 to 1.5 percent notary and about 0.5 percent land register, degressive Table B, plus 19 percent VAT on notary fees; order of magnitude only, ask the notary.

Evidence

GrEStG § 11 and § 3, gesetze-im-internet.de, retrieved 20 September 2026
BGB §§ 656a, 656b, 656c, 656d, gesetze-im-internet.de, retrieved 20 September 2026
Real estate transfer tax rates BY, BE, NRW checked (basis Art. 105 Abs. 2a Satz 2 GG, § 11 Abs. 1 GrEStG); other states as of 2026: secondary source finanz-tools.de, table by state, state laws not checked individually; retrieved 20 September 2026
Notary and land register costs (GNotKG increase of 1 June 2025): secondary sources (search hits immowelt.de, schiffer.immo), retrieved 20 September 2026

As of

September 2026 · Sources and method

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