In short: Anyone buying a €300,000 flat in Germany in 2026 pays between €14,988 and €23,988 in purchase costs, depending on the state and without a broker. The €9,000 gap comes from the real estate transfer tax alone: 3.5% in Bavaria, 6.5% in Brandenburg, North Rhine-Westphalia, Saarland and Schleswig-Holstein. A broker adds another €10,710. We calculated transfer tax, notary, land registry and broker for all 16 states and three prices, with the full data to download.
As of 27 October 2026. Based on the states' transfer tax rates, the Court and Notary Costs Act (GNotKG) and the broker commission rules in sections 656a to 656d of the Civil Code (BGB). By that date no state had enacted a new rate for 2027.
Key findings
- €9,000 apart at €300,000: In Bavaria a €300,000 flat comes with €14,988 in purchase costs without a broker (5.0% of the price); in Brandenburg, North Rhine-Westphalia, Saarland and Schleswig-Holstein it is €23,988 (8.0%). At €200,000 the gap is €6,000, at €500,000 it is €15,000.
- Transfer tax is the biggest item: Without a broker it makes up 70 to 81% of the purchase costs. Notary and land registry together cost €4,487.50 at €300,000, or 1.5% of the price, and are the same in every state. At €500,000 their share falls to 1.3% because the fee table flattens as values rise.
- The broker is the second-biggest item: If the buyer pays the usual half commission of 3.57%, that is €10,710 at €300,000, more than twice the notary and land registry combined. Purchase costs then rise to €25,698 in Bavaria and €34,698 in the four 6.5% states. Only Bavaria stays below €30,000.
- More than half of the equity: Buyers who bring 20% of the price as equity, i.e. €60,000, spend more than half of it on purchase costs in 15 of 16 states when a broker is involved. In the 6.5% states it is 57.8%, leaving €25,302 for the price itself. In Bavaria without a broker it is exactly a quarter.
- Rates stay as they are in 2027: No state has enacted a change for 2027. The most recent changes were Bremen raising its rate from 5.0 to 5.5% on 1 July 2025 (€1,500 more at €300,000) and Thuringia cutting it from 6.5 to 5.0% on 1 January 2024 (€4,500 less). In North Rhine-Westphalia, a bill by the FDP parliamentary group would cut the rate to 5% from 1 January 2027, saving €4,500 at €300,000. It has not been passed.
Purchase costs of a €300,000 flat in all 16 states
Price €300,000, financed with a land charge of €240,000. Notary and land registry cost €4,487.50 everywhere; the broker column adds €10,710 (3.57%). Sorted from cheapest to most expensive.
| State | Tax rate | Transfer tax | Costs without broker | with broker | Share of €60,000 equity¹ |
|---|---|---|---|---|---|
| Bavaria | 3.5% | €10,500 | €14,988 | €25,698 | 25.0% / 42.8% |
| Baden-Württemberg | 5.0% | €15,000 | €19,488 | €30,198 | 32.5% / 50.3% |
| Lower Saxony | 5.0% | €15,000 | €19,488 | €30,198 | 32.5% / 50.3% |
| Rhineland-Palatinate | 5.0% | €15,000 | €19,488 | €30,198 | 32.5% / 50.3% |
| Saxony-Anhalt | 5.0% | €15,000 | €19,488 | €30,198 | 32.5% / 50.3% |
| Thuringia | 5.0% | €15,000 | €19,488 | €30,198 | 32.5% / 50.3% |
| Bremen | 5.5% | €16,500 | €20,988 | €31,698 | 35.0% / 52.8% |
| Hamburg | 5.5% | €16,500 | €20,988 | €31,698 | 35.0% / 52.8% |
| Saxony | 5.5% | €16,500 | €20,988 | €31,698 | 35.0% / 52.8% |
| Berlin | 6.0% | €18,000 | €22,488 | €33,198 | 37.5% / 55.3% |
| Hesse | 6.0% | €18,000 | €22,488 | €33,198 | 37.5% / 55.3% |
| Mecklenburg-Western Pomerania | 6.0% | €18,000 | €22,488 | €33,198 | 37.5% / 55.3% |
| Brandenburg | 6.5% | €19,500 | €23,988 | €34,698 | 40.0% / 57.8% |
| North Rhine-Westphalia | 6.5% | €19,500 | €23,988 | €34,698 | 40.0% / 57.8% |
| Saarland | 6.5% | €19,500 | €23,988 | €34,698 | 40.0% / 57.8% |
| Schleswig-Holstein | 6.5% | €19,500 | €23,988 | €34,698 | 40.0% / 57.8% |
¹ Purchase costs without / with broker as a percentage of €60,000 equity (20% of the price).
Transfer tax 2026 and 2027: the states' rates
Each state sets its own rate (Art. 105(2a) Basic Law). Bavaria has no law of its own and applies the 3.5% rate of section 11(1) of the Real Estate Transfer Tax Act. The rate that counts is the one in force on the day the acquisition takes place, usually the day the notarised purchase contract is signed.
| State | Rate 2026 | Since | Rate 2027² |
|---|---|---|---|
| Bavaria | 3.5% | 1997 (s. 11 GrEStG) | 3.5% |
| Baden-Württemberg | 5.0% | 2011 | 5.0% |
| Lower Saxony | 5.0% | 1 Jan 2014 | 5.0% |
| Rhineland-Palatinate | 5.0% | 2012 | 5.0% |
| Saxony-Anhalt | 5.0% | 2012 | 5.0% |
| Thuringia | 5.0% | 1 Jan 2024 | 5.0% |
| Bremen | 5.5% | 1 Jul 2025 | 5.5% |
| Hamburg | 5.5% | 1 Jan 2023 | 5.5% |
| Saxony | 5.5% | 1 Jan 2023 | 5.5% |
| Berlin | 6.0% | 1 Jan 2014 | 6.0% |
| Hesse | 6.0% | 1 Aug 2014 | 6.0% |
| Mecklenburg-Western Pomerania | 6.0% | 1 Jul 2019 | 6.0% |
| Brandenburg | 6.5% | 1 Jul 2015 | 6.5% |
| North Rhine-Westphalia | 6.5% | 1 Jan 2015 | 6.5% |
| Saarland | 6.5% | 1 Jan 2015 | 6.5% |
| Schleswig-Holstein | 6.5% | 1 Jan 2014 | 6.5% |
² Rate enacted for 1 January 2027, as of 27 October 2026. The FDP bill in North Rhine-Westphalia (cut to 5%) is not included because it has not been passed.
Prices of €200,000 and €500,000
The same calculation for a cheaper and a more expensive flat, each with an 80% land charge. The gap between Bavaria and the 6.5% states grows with the price: €6,000 at €200,000, €15,000 at €500,000.
| State | €200,000 without broker | with broker | €500,000 without broker | with broker |
|---|---|---|---|---|
| Bavaria | €10,136 | €17,276 | €24,056 | €41,906 |
| Baden-Württemberg | €13,136 | €20,276 | €31,556 | €49,406 |
| Lower Saxony | €13,136 | €20,276 | €31,556 | €49,406 |
| Rhineland-Palatinate | €13,136 | €20,276 | €31,556 | €49,406 |
| Saxony-Anhalt | €13,136 | €20,276 | €31,556 | €49,406 |
| Thuringia | €13,136 | €20,276 | €31,556 | €49,406 |
| Bremen | €14,136 | €21,276 | €34,056 | €51,906 |
| Hamburg | €14,136 | €21,276 | €34,056 | €51,906 |
| Saxony | €14,136 | €21,276 | €34,056 | €51,906 |
| Berlin | €15,136 | €22,276 | €36,556 | €54,406 |
| Hesse | €15,136 | €22,276 | €36,556 | €54,406 |
| Mecklenburg-Western Pomerania | €15,136 | €22,276 | €36,556 | €54,406 |
| Brandenburg | €16,136 | €23,276 | €39,056 | €56,906 |
| North Rhine-Westphalia | €16,136 | €23,276 | €39,056 | €56,906 |
| Saarland | €16,136 | €23,276 | €39,056 | €56,906 |
| Schleswig-Holstein | €16,136 | €23,276 | €39,056 | €56,906 |
Notary and land registry: what exactly is included
Notary and land registry fees are set nationwide by the GNotKG and depend only on the price and the land charge, not on the state. The table shows the individual fees of a typical financed purchase with a land charge of 80% of the price.
| Item | Price €200,000 | Price €300,000 | Price €500,000 |
|---|---|---|---|
| Fee 1.0, table B (price) | €435.00 | €635.00 | €935.00 |
| Purchase contract (2.0, KV 21100) | €870.00 | €1,270.00 | €1,870.00 |
| Completion (0.5, KV 22110) | €217.50 | €317.50 | €467.50 |
| Supervision (0.5, KV 22200) | €217.50 | €317.50 | €467.50 |
| Land charge deed (1.0, KV 21200) | €381.00 | €535.00 | €785.00 |
| Expenses, flat | €60.00 | €60.00 | €60.00 |
| 19% VAT | €331.74 | €475.00 | €693.50 |
| Notary total | €2,077.74 | €2,975.00 | €4,343.50 |
| Priority notice (0.5, KV 14150) | €217.50 | €317.50 | €467.50 |
| Transfer of ownership (1.0, KV 14110) | €435.00 | €635.00 | €935.00 |
| Deletion of the notice (KV 14152) | €25.00 | €25.00 | €25.00 |
| Registering the land charge (1.0, KV 14121) | €381.00 | €535.00 | €785.00 |
| Land registry total | €1,058.50 | €1,512.50 | €2,212.50 |
| Notary and land registry | €3,136.24 (1.57%) | €4,487.50 (1.50%) | €6,556.00 (1.31%) |
If the notary also has to clear a land charge of the seller (trust order), further fees apply. Without financing, the two land charge items drop out, and at €300,000 the total is about €3,300.
Broker: who pays what
Since 23 December 2020, the following applies when consumers buy a flat or a single-family house: if the broker works for both sides, the commission must be agreed in equal shares (section 656c BGB). If only the seller hired the broker, at most half of the commission may be passed on to the buyer, and only once the seller has paid their part (section 656d BGB). The law does not set the commission itself. A total of 7.14% including VAT, i.e. 3.57% per side, is common, regionally sometimes less. Buying without a broker, for example from a private seller, removes this item entirely.
What this means for buyers
Banks usually do not finance purchase costs, so they should be paid from equity, and that is exactly where the difference between the states shows. How much loan you need for your price, state and equity, and what the monthly payment will be, is shown by the mortgage calculator. How the individual items are made up and where you can save, for instance on furniture sold with the flat, is explained in our guide Purchase Costs 2026. How much equity makes sense overall is covered in How Much Equity Do I Need to Buy a House in Germany?
Methodology
- Transfer tax: the state's rate times the price (sections 8, 9 and 11 GrEStG). The full price is assumed to be for the flat, with no separately listed furniture or fittings.
- Notary: fee table B under section 34 GNotKG. Purchase contract (2.0), completion (0.5) and supervision (0.5) based on the price, land charge deed (1.0) based on the land charge, plus a flat €60 in expenses and 19% VAT.
- Land registry: priority notice (0.5), transfer of ownership (1.0) and deletion of the notice (€25) based on the price, registration of the land charge (1.0) based on the land charge. Land registry fees carry no VAT.
- Financing: land charge of 80% of the price, equity of 20% of the price. The share of equity is the ratio of purchase costs to that 20%.
- Broker: 3.57% of the price including VAT as the buyer's share of an equal split. The "without broker" columns include no commission.
- Check: the figures use the logic of our mortgage calculator. The table B fees match annex 2 of the GNotKG (e.g. €300,000 → €635, €500,000 → €935). The script stops if a rate in the calculator differs from the one in the study.
- Not included: clearing the seller's charges and trust orders, declaration of division, bank valuation and commitment fees, moving and renovation, property tax. For a new build bought from a developer, the price including the building is the tax base, so the calculation applies the same way. All figures are model calculations; the tax assessment and the invoices of the notary and land registry are binding.
The analysis can be regenerated every year with a script in this website's source code: node --experimental-strip-types apps/rechnerportal/scripts/data/kaufnebenkosten-bundeslaender.mjs (Node.js 22.6 or later). It writes the tables of this article and the CSV file.
Sources
- Real Estate Transfer Tax Act (GrEStG), sections 8, 9 and 11, retrieved 27 October 2026
- Court and Notary Costs Act (GNotKG), section 34, annex 1 (schedule of costs) and annex 2 (fee table), retrieved 27 October 2026
- Civil Code, sections 656a to 656d (broker contracts for flats and single-family houses), retrieved 27 October 2026
- Bremen: Second act amending the act on the transfer tax rate of 22 January 2025, Bremen Law Gazette no. 9 of 5 February 2025 and Bremen service portal: transfer tax, retrieved 27 October 2026
- Saxony: Saxon Transfer Tax Rate Act, version in force since 1 January 2023, retrieved 27 October 2026
- Berlin: Senate Department for Finance, transfer tax FAQ, retrieved 27 October 2026
- Brandenburg: Act on the transfer tax rate, amended by the act of 23 June 2015, retrieved 27 October 2026
- Other states: the states' transfer tax rate acts, checked against information from the state tax administrations and parliamentary records, as of 27 October 2026
- North Rhine-Westphalia: bill by the FDP parliamentary group to cut the transfer tax to 5% from 1 January 2027, introduced in October 2026, not passed
Download and reuse the data
Download all figures as a CSV file (48 rows: 16 states × 3 prices, with tax rate, transfer tax, notary, land registry, broker, purchase costs without and with broker in euros, as a percentage of the price and of equity; German column names, semicolon separator, decimal comma, UTF-8).
Data free to use under CC BY 4.0 with attribution and a link to rechenportal.de. Suggested credit: "Source: rechenportal.de, Purchase costs 2026/2027 by German state, as of 27 October 2026".