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Property Tax in Germany's 50 Largest Cities 2026: Rates and What a Flat and a Detached House Cost

Editorial
9 min read
2026-10-27
Property Tax in Germany's 50 Largest Cities 2026: Rates and What a Flat and a Detached House Cost

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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.

CityRate B 2026¹Non-residential²2025Flat³House³ModelState
Darmstadt1,181 %–1,181 %€334€774Area-factorHesse
Hagen1,176 %–1,139 %––Federal modelNorth Rhine-Westphalia
Duisburg⁴1,169 %–886/1,469 %––Federal modelNorth Rhine-Westphalia
Mülheim an der Ruhr⁴990 %–890 %––Federal modelNorth Rhine-Westphalia
Gelsenkirchen⁴980 %–696/1,397 %––Federal modelNorth Rhine-Westphalia
Hamburg975 %–975 %€211€528Area + locationHamburg
Wuppertal947 %–947 %––Federal modelNorth Rhine-Westphalia
Essen⁴925 %–655/1,290 %––Federal modelNorth Rhine-Westphalia
Oberhausen⁴922 %–727/1,389 %––Federal modelNorth Rhine-Westphalia
Hanover900 %–900 %€254€590Area-locationLower Saxony
Frankfurt am Main854.69 %–854.69 %€241€560Area-factorHesse
Hamm⁴834 %–669/1,338 %––Federal modelNorth Rhine-Westphalia
Munich824 %–824 %€233€540Area modelBavaria
Dortmund800 %–625/1,245 %––Federal modelNorth Rhine-Westphalia
Mönchengladbach792 %–792 %––Federal modelNorth Rhine-Westphalia
Bielefeld765 %–765 %––Federal modelNorth Rhine-Westphalia
Bremen755 %–755 %––Federal modelBremen
Nuremberg750 %–780 %€212€491Area modelBavaria
Braunschweig750 %–750 %€212€491Area-locationLower Saxony
Leverkusen750 %–750 %––Federal modelNorth Rhine-Westphalia
Bochum715 %1,190 %715/1,190 %––Federal modelNorth Rhine-Westphalia
Wiesbaden690.06 %–690.06 %€195€452Area-factorHesse
Bonn⁴680 %–657/900 %––Federal modelNorth Rhine-Westphalia
Krefeld⁴680 %–506/995 %––Federal modelNorth Rhine-Westphalia
Augsburg670 %–670 %€189€439Area modelBavaria
Ludwigshafen am Rhein647 %1,293 %647/1,293 %––Federal modelRhineland-Palatinate
Aachen637 %–637 %––Federal modelNorth Rhine-Westphalia
Saarbrücken611 %–611 %––Federal modelSaarland
Lübeck575 %–575 %––Federal modelSchleswig-Holstein
Kiel565 %–565 %––Federal modelSchleswig-Holstein
Erfurt565 %–565 %––Federal modelThuringia
Cologne550 %–475 %––Federal modelNorth Rhine-Westphalia
Osnabrück545 %–545 %€154€357Area-locationLower Saxony
Oldenburg539 %–539 %€152€353Area-locationLower Saxony
Halle (Saale)500 %–500 %––Federal modelSaxony-Anhalt
Chemnitz493 %–493 %––Federal modelSaxony
Münster⁴492 %–410/620 %––Federal modelNorth Rhine-Westphalia
Kassel490 %–490 %€138€321Area-factorHesse
Rostock⁴488 %–438 %––Federal modelMecklenburg-Western Pomerania
Magdeburg483 %965 %483/965 %––Federal modelSaxony-Anhalt
Mainz480 %720 %480/720 %––Federal modelRhineland-Palatinate
Berlin470 %–470 %––Federal modelBerlin
Leipzig450 %–450 %––Federal modelSaxony
Dresden400 %–400 %––Federal modelSaxony
Düsseldorf374 %–374 %––Federal modelNorth Rhine-Westphalia
Mannheim365 %–365 %––Land valueBaden-Württemberg
Potsdam330 %–330 %––Federal modelBrandenburg
Karlsruhe270 %–270 %––Land valueBaden-Württemberg
Freiburg im Breisgau235 %–235 %––Land valueBaden-Württemberg
Stuttgart160 %–160 %––Land valueBaden-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.

CityRateFlat per yearHouse per yearHouse per monthModel
Darmstadt1,181 %€334€774€64Area-factor
Hanover900 %€254€590€49Area-location
Frankfurt am Main854.69 %€241€560€47Area-factor
Munich824 %€233€540€45Area model
Hamburg975 %€211€528€44Area + location
Nuremberg750 %€212€491€41Area model
Braunschweig750 %€212€491€41Area-location
Wiesbaden690.06 %€195€452€38Area-factor
Augsburg670 %€189€439€37Area model
Osnabrück545 %€154€357€30Area-location
Oldenburg539 %€152€353€29Area-location
Kassel490 %€138€321€27Area-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:

Property tax per year=Tax base amount×Rate100\text{Property tax per year} = \text{Tax base amount} \times \frac{\text{Rate}}{100}

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

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".

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