In short: A homeowner in Hagen pays 3.6 times as much property tax in 2026 as one in Potsdam with the same tax base: Hagen's rate for Grundsteuer B is 1,176%, Potsdam's 330%. We collected the 2026 rates of Germany's 50 largest cities from their bylaws, budget bylaws and official gazettes, and for the 12 cities with an area-based model we calculated what a 75 m² flat and a detached house with 130 m² of living space cost per year: between €138 and €334 for the flat, between €321 and €774 for the house.
As of 27 October 2026. Based on the rates the cities apply in 2026, the federal Property Tax Act and the property tax acts of Bavaria, Hamburg, Hesse and Lower Saxony.
Key findings
- Same tax base, 3.6 times the bill: In the 34 cities using the federal model, the rate ranges from 330% in Potsdam to 1,176% in Hagen. For a tax base amount (Grundsteuermessbetrag) of €50 that means €165 a year in Potsdam, €187 in Düsseldorf, €275 in Cologne and €588 in Hagen. Within North Rhine-Westphalia alone, Hagen's rate is 3.1 times Düsseldorf's (374%).
- Detached house: €321 in Kassel, €774 in Darmstadt: In Hesse, Lower Saxony, Bavaria and Hamburg the tax depends mainly on floor and plot area. Our standard house (130 m² living space, 500 m² plot, average location) costs 2.4 times as much in Darmstadt as in Kassel, also in Hesse. Hanover (€590), Frankfurt am Main (€560), Munich (€540) and Hamburg (€528) follow. The 75 m² flat costs between €138 (Kassel) and €334 (Darmstadt) a year.
- 14 of the 50 cities changed their rate for 2026, 13 of them upwards: The biggest jumps for residential property were in Essen (655% to 925%, +41%), Gelsenkirchen (696% to 980%, +41%), Krefeld (506% to 680%), Duisburg (886% to 1,169%) and Dortmund (625% to 800%). Only Nuremberg cut its rate, from 780% to 750%.
- North Rhine-Westphalia moves away from split rates: Nine large NRW cities that taxed residential property at a lower rate than commercial property in 2025 returned to a single rate for 2026, after the Gelsenkirchen administrative court held split rates unlawful on 4 December 2025 (not final). For homeowners this mostly means a higher bill, for businesses a lower one. Ten cities only set their 2026 rate during the year, with effect back to 1 January. Among the 50 cities only Bochum, Magdeburg, Mainz and Ludwigshafen still use split rates.
- Lowest rate does not mean lowest tax: The four cities in Baden-Württemberg have the lowest rates (Stuttgart 160%, Freiburg 235%, Karlsruhe 270%, Mannheim 365%). But there the tax is levied on land value, which is high in these cities. Rates can only be compared directly within the same state model.
All 50 cities: Grundsteuer B rates 2026
The table shows the 2026 Grundsteuer B rate for each of the 50 most populous cities (the residential rate where a city splits it), the non-residential rate, last year's rate and, where the state model allows it, the yearly tax for our standard flat and standard house. Sorted by rate, highest first.
| City | Rate B 2026¹ | Non-residential² | 2025 | Flat³ | House³ | Model | State |
|---|---|---|---|---|---|---|---|
| Darmstadt | 1,181 % | – | 1,181 % | €334 | €774 | Area-factor | Hesse |
| Hagen | 1,176 % | – | 1,139 % | – | – | Federal model | North Rhine-Westphalia |
| Duisburg⁴ | 1,169 % | – | 886/1,469 % | – | – | Federal model | North Rhine-Westphalia |
| Mülheim an der Ruhr⁴ | 990 % | – | 890 % | – | – | Federal model | North Rhine-Westphalia |
| Gelsenkirchen⁴ | 980 % | – | 696/1,397 % | – | – | Federal model | North Rhine-Westphalia |
| Hamburg | 975 % | – | 975 % | €211 | €528 | Area + location | Hamburg |
| Wuppertal | 947 % | – | 947 % | – | – | Federal model | North Rhine-Westphalia |
| Essen⁴ | 925 % | – | 655/1,290 % | – | – | Federal model | North Rhine-Westphalia |
| Oberhausen⁴ | 922 % | – | 727/1,389 % | – | – | Federal model | North Rhine-Westphalia |
| Hanover | 900 % | – | 900 % | €254 | €590 | Area-location | Lower Saxony |
| Frankfurt am Main | 854.69 % | – | 854.69 % | €241 | €560 | Area-factor | Hesse |
| Hamm⁴ | 834 % | – | 669/1,338 % | – | – | Federal model | North Rhine-Westphalia |
| Munich | 824 % | – | 824 % | €233 | €540 | Area model | Bavaria |
| Dortmund | 800 % | – | 625/1,245 % | – | – | Federal model | North Rhine-Westphalia |
| Mönchengladbach | 792 % | – | 792 % | – | – | Federal model | North Rhine-Westphalia |
| Bielefeld | 765 % | – | 765 % | – | – | Federal model | North Rhine-Westphalia |
| Bremen | 755 % | – | 755 % | – | – | Federal model | Bremen |
| Nuremberg | 750 % | – | 780 % | €212 | €491 | Area model | Bavaria |
| Braunschweig | 750 % | – | 750 % | €212 | €491 | Area-location | Lower Saxony |
| Leverkusen | 750 % | – | 750 % | – | – | Federal model | North Rhine-Westphalia |
| Bochum | 715 % | 1,190 % | 715/1,190 % | – | – | Federal model | North Rhine-Westphalia |
| Wiesbaden | 690.06 % | – | 690.06 % | €195 | €452 | Area-factor | Hesse |
| Bonn⁴ | 680 % | – | 657/900 % | – | – | Federal model | North Rhine-Westphalia |
| Krefeld⁴ | 680 % | – | 506/995 % | – | – | Federal model | North Rhine-Westphalia |
| Augsburg | 670 % | – | 670 % | €189 | €439 | Area model | Bavaria |
| Ludwigshafen am Rhein | 647 % | 1,293 % | 647/1,293 % | – | – | Federal model | Rhineland-Palatinate |
| Aachen | 637 % | – | 637 % | – | – | Federal model | North Rhine-Westphalia |
| Saarbrücken | 611 % | – | 611 % | – | – | Federal model | Saarland |
| Lübeck | 575 % | – | 575 % | – | – | Federal model | Schleswig-Holstein |
| Kiel | 565 % | – | 565 % | – | – | Federal model | Schleswig-Holstein |
| Erfurt | 565 % | – | 565 % | – | – | Federal model | Thuringia |
| Cologne | 550 % | – | 475 % | – | – | Federal model | North Rhine-Westphalia |
| Osnabrück | 545 % | – | 545 % | €154 | €357 | Area-location | Lower Saxony |
| Oldenburg | 539 % | – | 539 % | €152 | €353 | Area-location | Lower Saxony |
| Halle (Saale) | 500 % | – | 500 % | – | – | Federal model | Saxony-Anhalt |
| Chemnitz | 493 % | – | 493 % | – | – | Federal model | Saxony |
| Münster⁴ | 492 % | – | 410/620 % | – | – | Federal model | North Rhine-Westphalia |
| Kassel | 490 % | – | 490 % | €138 | €321 | Area-factor | Hesse |
| Rostock⁴ | 488 % | – | 438 % | – | – | Federal model | Mecklenburg-Western Pomerania |
| Magdeburg | 483 % | 965 % | 483/965 % | – | – | Federal model | Saxony-Anhalt |
| Mainz | 480 % | 720 % | 480/720 % | – | – | Federal model | Rhineland-Palatinate |
| Berlin | 470 % | – | 470 % | – | – | Federal model | Berlin |
| Leipzig | 450 % | – | 450 % | – | – | Federal model | Saxony |
| Dresden | 400 % | – | 400 % | – | – | Federal model | Saxony |
| Düsseldorf | 374 % | – | 374 % | – | – | Federal model | North Rhine-Westphalia |
| Mannheim | 365 % | – | 365 % | – | – | Land value | Baden-Württemberg |
| Potsdam | 330 % | – | 330 % | – | – | Federal model | Brandenburg |
| Karlsruhe | 270 % | – | 270 % | – | – | Land value | Baden-Württemberg |
| Freiburg im Breisgau | 235 % | – | 235 % | – | – | Land value | Baden-Württemberg |
| Stuttgart | 160 % | – | 160 % | – | – | Land value | Baden-Württemberg |
¹ Rate for residential property, or the single rate for all property. ² Only for cities with split rates. ³ Property tax per year for the standard flat and the standard house, only in states with an area-based model (see methodology). Under the federal model and in Baden-Württemberg the amount depends on the land value of the address, shown as a dash. ⁴ 2026 rate set or changed during the year, with effect from 1 January 2026 (section 25(3) of the Property Tax Act).
What a flat and a detached house cost
In Bavaria, Hamburg, Hesse and Lower Saxony the property tax depends on plot and floor area, not on the value of the property. For a standard property in an average location the amount can therefore be given for the whole city. The flat is an owner-occupied flat with 75 m² living space and a 50 m² share of the plot, the house a detached house with 130 m² living space on a 500 m² plot. Both without garage and without reductions for listed buildings or social housing.
| City | Rate | Flat per year | House per year | House per month | Model |
|---|---|---|---|---|---|
| Darmstadt | 1,181 % | €334 | €774 | €64 | Area-factor |
| Hanover | 900 % | €254 | €590 | €49 | Area-location |
| Frankfurt am Main | 854.69 % | €241 | €560 | €47 | Area-factor |
| Munich | 824 % | €233 | €540 | €45 | Area model |
| Hamburg | 975 % | €211 | €528 | €44 | Area + location |
| Nuremberg | 750 % | €212 | €491 | €41 | Area model |
| Braunschweig | 750 % | €212 | €491 | €41 | Area-location |
| Wiesbaden | 690.06 % | €195 | €452 | €38 | Area-factor |
| Augsburg | 670 % | €189 | €439 | €37 | Area model |
| Osnabrück | 545 % | €154 | €357 | €30 | Area-location |
| Oldenburg | 539 % | €152 | €353 | €29 | Area-location |
| Kassel | 490 % | €138 | €321 | €27 | Area-factor |
Hamburg has the highest rate in this group but not the highest bill, because living space in a normal residential location gets a 25% lower tax base. In Hesse and Lower Saxony the amount applies to an average location in the city: if the land value of the address is above the city average, the tax rises slightly, below it falls. Your exact amount is shown by the property tax calculator.
Why there is no amount for 38 cities
Under the federal model, which applies in eleven states, the tax office calculates the property value from the land value of the address on 1 January 2022, a statutory average rent per rent level, living space and year of construction. In Baden-Württemberg only the land value counts. Most cities have no officially published typical land value, and values within one city often differ several times over. An amount "for the city" would therefore be a guess. For these cities we show the rate only.
A comparison is still possible: if you know your tax base amount, it is on the assessment notice from the tax office, the calculation is:
A tax base amount of €50 means €165 a year in Potsdam (330%), €187 in Düsseldorf (374%), €225 in Leipzig (450%), €275 in Cologne (550%), €474 in Wuppertal (947%) and €588 in Hagen (1,176%).
Methodology
- Cities: the 50 most populous cities according to the municipal directory of the Federal Statistical Office (population on 31 December 2024 based on the 2022 census), the same selection as in our housing benefit study.
- Rates: for each city the Grundsteuer B rate in force for 2026, from an official source: rate bylaw, budget bylaw, official gazette or the city's property tax page. Where a city changed its 2026 rate retroactively, the new rate is shown. Comparison websites were used only as a cross-check. All 50 rates could be verified, no city had to be dropped. The source for each city is listed below under "Sources".
- Previous year: 2025 rate from the same or an earlier official source; for Hamm and Leverkusen from the 2026 rate overview of the taxpayers' association of North Rhine-Westphalia.
- Area-based models: equivalence amount of €0.04 per m² of plot and €0.50 per m² of living space, assessment rate 100% for land and 70% for living space. In Hamburg an additional 25% reduction on living space for a normal residential location, in Hesse and Lower Saxony a location factor of 1.0 (land value equal to the municipal average). Tax equals tax base amount times rate, rounded to whole euros. The year of construction plays no role in these models.
- Calculation: with the logic of our property tax calculator. The standard flat gives a tax base amount of €28.25 in Bavaria, Hesse and Lower Saxony, the standard house €65.50. In Hamburg it is €21.69 and €54.13.
- Baden-Württemberg: here the land value is taxed (plot area times land value times 0.91‰ for residential property). An official average land value is freely published only for Karlsruhe, and it is updated to 1 July 2022, so it is not the value at the reference date of 1 January 2022. Stuttgart, Mannheim and Freiburg only publish values per zone. We therefore calculate no amount for any city in Baden-Württemberg.
- Not included: Grundsteuer A and C, non-residential property, garages and reductions. All amounts are model calculations; the assessment notice and the tax notice are binding.
The analysis can be regenerated every year with a script in this website's source code: node apps/rechnerportal/scripts/data/grundsteuer-staedte.mjs (Node.js 22.18 or later). It writes the tables of this article and the CSV file. The rates are stored in the script with their source and are re-checked every year.
Sources
- Property Tax Act (Grundsteuergesetz, GrStG), in particular section 25 (setting the rate, retroactive decisions until 30 June)
- Property tax acts of Bavaria, Hamburg, Hesse and Lower Saxony, each in the version applicable in 2026
- Federal Statistical Office: cities by area, population and population density on 31 December 2024
- Karlsruhe valuation committee: Immobilienmarktbericht Karlsruhe 2022, chapter 4.1.1 (average land value level, only to explain why no amount is calculated for Baden-Württemberg)
- 2026 rate per city, each retrieved on 27 October 2026 (German official documents):
- Berlin: Service-Portal Berlin: Grundsteuer (Hebesatz seit 1.1.2025 nach dem Zweiten Nachtragshaushaltsgesetz 2024/25), dated 10.07.2024
- Hamburg: Hamburgisches Grundsteuergesetz § 5 i. d. F. vom 22.10.2024; Finanzbehörde Hamburg, dated 22.10.2024
- Munich: Grundsteuerhebesatzsatzung der Landeshauptstadt München vom 30.10.2024, dated 30.10.2024
- Cologne: Grundsteuerhebesatzsatzung der Stadt Köln für das Jahr 2026 vom 17.12.2025, dated 17.12.2025
- Frankfurt am Main: Stadt Frankfurt am Main, Kassen- und Steueramt: Grundsteuerhebesätze (Hebesatzsatzung, Beschluss 12.12.2024), dated 12.12.2024
- Düsseldorf: Landeshauptstadt Düsseldorf, Steueramt: Hebesätze für Realsteuern (Tabelle mit 2026), dated 2026
- Stuttgart: Landeshauptstadt Stuttgart: Fragen zur Grundsteuer (Gemeinderatsbeschluss 21.11.2024), dated 17.06.2026
- Leipzig: Hebesatzsatzung Grundsteuer der Stadt Leipzig, § 2, dated 21.11.2024
- Dortmund: Satzung über die Festsetzung der Hebesätze für die Realsteuern in der Stadt Dortmund vom 19.12.2025, dated 19.12.2025
- Bremen: Bremische Bürgerschaft, Drucksache 21/1135 (Ortsgesetz über die Hebesätze, in Kraft seit 1.1.2025), dated 06/2025
- Essen: Stadt Essen: Grundsteuerreform-FAQ zur Hebesatzsatzung II 2026 (Ratsbeschluss 27.05.2026), dated 27.05.2026
- Dresden: Landeshauptstadt Dresden: Grundsteuer; öffentliche Bekanntmachung der Grundsteuer 2026, dated 31.03.2026
- Nuremberg: Hebesatzsatzung der Stadt Nürnberg, geändert durch Satzung vom 31.10.2025, dated 31.10.2025
- Hanover: Hebesatzsatzung der Landeshauptstadt Hannover i. d. F. vom 12.12.2024, dated 12.12.2024
- Duisburg: Stadt Duisburg: Grundsteuer, Hebesatz ab 2026 (Ratsbeschluss 24.02.2026), dated 24.02.2026
- Bochum: Stadt Bochum: Steuerhebesätze und Gebühren; Hebesatzsatzung i. d. F. vom 19.12.2024, dated 19.12.2024
- Wuppertal: Haushaltssatzung der Stadt Wuppertal 2026/2027, § 6 (Der Stadtbote 24/2026), dated 28.07.2026
- Bielefeld: Satzung über die Hebesätze der Grundsteuer A und B für 2025 und 2026 der Stadt Bielefeld, dated 19.12.2024
- Bonn: Bundesstadt Bonn: Grundsteuer B – Rat beschließt einheitlichen Hebesatz, dated 12.06.2026
- Mannheim: Satzung über die Steuersätze für die Grundsteuer 2025 und 2026 der Stadt Mannheim (V509/2024), dated 24.10.2024
- Karlsruhe: Stadt Karlsruhe, Bürgerdienste: Grundsteuer (Gemeinderatsbeschluss 22.10.2024), dated 08.01.2026
- Münster: Hebesatzsatzung der Stadt Münster vom 27.03.2026 (Amtsblatt 7/26), dated 27.03.2026
- Augsburg: Hebesatzsatzung der Stadt Augsburg vom 04.11.2024 (2025 und Folgejahre), dated 04.11.2024
- Wiesbaden: Haushaltssatzung der Landeshauptstadt Wiesbaden 2026, § 5, dated 27.11.2025
- Gelsenkirchen: 5. Änderungssatzung zur Hebesatzsatzung der Stadt Gelsenkirchen vom 14.07.2026 (Amtsblatt 29/2026), dated 14.07.2026
- Mönchengladbach: Stadt Mönchengladbach, Serviceportal: Grundsteuer, dated 27.10.2026
- Aachen: Hebesatzsatzung der Stadt Aachen i. d. F. des 1. Nachtrags vom 04.12.2024, dated 04.12.2024
- Braunschweig: Haushaltssatzung der Stadt Braunschweig 2025/2026, § 5, dated 17.12.2024
- Kiel: Hebesatzsatzung der Landeshauptstadt Kiel vom 28.10.2024, dated 28.10.2024
- Chemnitz: Hebesatzsatzung der Stadt Chemnitz (Ortsrecht 22.400), in Kraft seit 1.1.2025, dated 10.10.2024
- Magdeburg: Haushaltssatzung der Landeshauptstadt Magdeburg 2026, § 5 (Amtsblatt 06/2026), dated 26.02.2026
- Freiburg im Breisgau: Stadt Freiburg: Häufige Fragen zur Grundsteuerreform (Hebesatzsatzung, Beschluss 26.11.2024), dated 05.12.2024
- Krefeld: Neufassung der Hebesatzsatzung der Stadt Krefeld vom 06.05.2026 (Amtsblatt 19/2026), dated 06.05.2026
- Halle (Saale): 5. Änderungssatzung zur Hebesatzsatzung der Stadt Halle (Saale) (Amtsblatt 8/2026), dated 14.04.2026
- Mainz: Haushaltssatzung der Stadt Mainz 2026, § 6 (Amtsblatt 18/2026), dated 14.01.2026
- Erfurt: Amtsblatt der Stadt Erfurt 2/2026: Festsetzung der Grundsteuer 2026, dated 04.02.2026
- Lübeck: Hansestadt Lübeck: Grundsteuer (Hebesatzsatzung, Beschluss 28.11.2024), dated 07/2026
- Oberhausen: Hebesatz-Satzung der Stadt Oberhausen vom 21.05.2026, dated 21.05.2026
- Rostock: Hebesatzsatzung der Hanse- und Universitätsstadt Rostock (ORS 2/7), ab 2026, dated 30.04.2026
- Kassel: Haushaltssatzung der Stadt Kassel 2025 und 2026, § 5, dated 05.05.2025
- Hagen: Hebesatzsatzung der Stadt Hagen vom 17.12.2025 (Amtsblatt 32/2025), dated 17.12.2025
- Potsdam: Landeshauptstadt Potsdam: Grundsteuer (Hebesatzsatzung, Beschluss 05.03.2025), dated 05.03.2025
- Saarbrücken: Haushaltssatzung der Landeshauptstadt Saarbrücken 2026, § 6, dated 02.12.2025
- Hamm: Hebesatzsatzung der Stadt Hamm vom 30.03.2026, dated 30.03.2026
- Oldenburg: Hebesatzsatzung der Stadt Oldenburg (Oldb) ab 2025 vom 25.11.2024, dated 25.11.2024
- Ludwigshafen am Rhein: Hebesatzsatzung der Stadt Ludwigshafen ab 2025 (Ortsrecht 9-06), dated 18.06.2025
- Mülheim an der Ruhr: Änderungssatzung zur Hebesatzsatzung 2026/2027 der Stadt Mülheim an der Ruhr, dated 12.03.2026
- Leverkusen: Stadt Leverkusen, Kommunalportal: Grundsteuer, Hebesätze 2026, dated 27.10.2026
- Darmstadt: Hebesatzsatzung der Wissenschaftsstadt Darmstadt vom 10.12.2024, dated 10.12.2024
- Osnabrück: Haushaltssatzung der Stadt Osnabrück 2026 und 2027, § 5 (Amtsblatt 8/2026), dated 17.04.2026
Download and use the data
Download all figures as a CSV file (50 rows: city, state, state model, 2026 rate for residential and non-residential property, 2025 rate, tax base amount and property tax for the standard flat and standard house, source with link and date; semicolon-separated, decimal comma, UTF-8, German column names).
Data free to use under CC BY 4.0 with attribution and a link to rechenportal.de. Suggested credit: "Source: rechenportal.de, Property tax in Germany's 50 largest cities 2026, as of 27 October 2026".
