Buying costs in Germany: tax, notary and estate agent fees
Plan your German property purchase with all 16 state transfer tax rates, a transparent cost example and a checklist for your cash budget.
Last updated: 18 September 2026
Contents
Budget beyond the asking price
Separate the purchase price, transaction costs and money needed after moving in. Transfer tax, notary and land registry fees, and any agreed estate agent commission belong in the purchase budget. Renovation, moving and a cash reserve are additional items—not a reason to reduce the tax budget.
There is no single reliable percentage for every purchase. State, contract and financing arrangements change the result. Use the table for the tax component and request estimates for the remaining costs before making a binding commitment.
Property transfer tax in all 16 states
The table assumes a straightforward taxable purchase with the purchase price as the tax base. Exemptions, connected construction contracts and other special cases need separate tax advice. The applicable rate depends on the legally relevant transaction date, not simply the move-in date.
| Federal state | Rate | Tax on €400,000 |
|---|---|---|
| Baden-Württemberg | 5.0% | €20,000 |
| Bavaria | 3.5% | €14,000 |
| Berlin | 6.0% | €24,000 |
| Brandenburg | 6.5% | €26,000 |
| Bremen | 5.5% | €22,000 |
| Hamburg | 5.5% | €22,000 |
| Hesse | 6.0% | €24,000 |
| Lower Saxony | 5.0% | €20,000 |
| Mecklenburg-Western Pomerania | 6.0% | €24,000 |
| North Rhine-Westphalia | 6.5% | €26,000 |
| Rhineland-Palatinate | 5.0% | €20,000 |
| Saarland | 6.5% | €26,000 |
| Saxony | 5.5% | €22,000 |
| Saxony-Anhalt | 5.0% | €20,000 |
| Schleswig-Holstein | 6.5% | €26,000 |
| Thuringia | 5.0% | €20,000 |
Bremen: 5.5% for transactions from 1 July 2025. Saxony: 5.5% since 2023. Thuringia: 5.0% since 2024. For Bremen we use the state’s own current information rather than the older entry in the cross-state overview.
Notary, land registry and agent fees
Ask the notary for an estimate covering the purchase and any mortgage security registration. The 2% allowance in our example is a budgeting assumption, not a statutory flat fee or a quote. The actual amount depends on the transaction and work required.
For a consumer buying an apartment or single-family house, an agent engaged by both parties must agree equal commission obligations. If only one party engaged the agent, passing fees to the other party is restricted: the engaging party must remain liable for at least an equal share; the other share becomes due only after payment and evidence. Other property types can differ. Read the actual agreement.
Worked example: a €400,000 purchase in Saxony
- Purchase price: €400,000
- Transfer tax (5.5%): €22,000
- Notary and land registry allowance (assumed 2%): €8,000
- Buyer’s agent commission (assumed 3.57%, including VAT): €14,280
- Additional buying costs: €44,280; total purchase budget: €444,280
With no buyer commission, this example falls to €30,000 in additional costs. Renovation, moving, financing charges and your reserve are not included. Replace every assumption with the costs for your property.
Before signing: cash and timing
- Confirm the state rate and taxable consideration with your adviser.
- Ask for the notary’s estimate and read the commission agreement.
- Record when tax, fees and the purchase price become payable.
- Keep funds for repairs and everyday emergencies separate.
- Agree with the lender which costs the loan actually covers.
Work out how much of your savings is available for the purchase
Frequently asked questions
Does Saxony still charge 3.5%?
No. The standard rate in Saxony is 5.5%. On a taxable purchase price of €400,000, that is €22,000. Bavaria has a 3.5% standard rate. Check the relevant state authority for your transaction.
Is the buyer always charged 3.57% agent commission?
No. The fee depends on the brokerage agreement. The consumer protection rules for apartments and single-family houses regulate how fees may be shared; they do not set a universal 3.57% rate.
Can the mortgage include buying costs?
That requires an individual lending decision. Do not assume the lender will fund transaction costs. Ask for a financing plan that states which costs are covered and how much cash must be available.
Sources and editorial scope
- Brandenburg tax administration: state rates
- Bremen: tax rate from July 2025
- Saxony tax administration
- Thuringia: tax rate from 2024
- German Civil Code: scope of buyer commission protection (§ 656b)
- German Civil Code: dual agency commission (§ 656c)
- German Civil Code: passing on commission (§ 656d)
Source check and editorial revision: 18 September 2026. The linked German-language primary sources take precedence. Examples are illustrative, not offers. This guide provides general information, not individual financial, tax or legal advice. A lender must assess your specific circumstances.