Purchase costs 2026: real estate transfer tax, notary, estate agent
Depending on the federal state and commission, around 5 to 12 per cent is added to the purchase price. The individual items, with the tax rates of all states.
Real estate transfer tax by federal state
Each federal state sets its own rate of property transfer tax. It is calculated on the purchase price and becomes due after the notary appointment; only once it has been paid are you entered as the owner.
| Bavaria | 3,5 % |
|---|---|
| Baden-Württemberg | 5,0 % |
| Niedersachsen | 5,0 % |
| Rhineland-Palatinate | 5,0 % |
| Saxony-Anhalt | 5,0 % |
| Thuringia | 5,0 % |
| Bremen | 5,5 % |
| Hamburg | 5,5 % |
| Saxony | 5,5 % |
| Berlin | 6,0 % |
| Hesse | 6,0 % |
| Mecklenburg-Vorpommern | 6,0 % |
| Brandenburg | 6,5 % |
| Nordrhein-Westfalen | 6,5 % |
| Saarland | 6,5 % |
| Schleswig-Holstein | 6,5 % |
Notary and land registry
For the notarisation of the purchase contract, the priority notice of conveyance and the entry in the land register, around 1.5 to 2 % of the purchase price is due in total. If a land charge for the bank is added, it becomes somewhat more.
Estate agent's commission
The amount is stated in the respective listing. When a consumer buys a flat or a single-family house, the following applies: whoever did not commission the agent themselves pays no more than the client (Sections 656c, 656d of the German Civil Code). The commission becomes due upon notarial certification.
A worked example
A flat for 100,000 euros in Saxony: 5,500 euros real estate transfer tax, 1,500 to 2,000 euros for notary and land registry, and with 3.57 % buyer's commission 3,570 euros. Together around 10,600 to 11,100 euros.
Banks rarely finance ancillary costs as well. Plan for them as equity capital.
Frequently asked questions
Can I reduce the real estate transfer tax?
Fixtures sold along with the property, such as a fitted kitchen, do not form part of the land; if their value is stated separately in the contract, no real estate transfer tax is payable on it. The value must be realistic.
When are the service charges due?
The commission upon certification, the property transfer tax around four weeks after the notice, and the invoices from the notary and land registry in the weeks following the appointment.
Do investors pay the same service charges?
Yes. For let properties, notary and land registry costs as well as the real estate transfer tax can be claimed for tax purposes via depreciation.
General information, as at October 2026. It does not replace advice from a tax adviser, solicitor or notary.
