Purchase costs: the bill before the bill.
Real estate transfer tax (3.5 % to 6.5 % depending on the federal state), around 1.5 % notary, 0.5 % land registry and typically 3.57 % agent commission: buying a plot or house in Germany quickly adds 9 to 12% in costs — which banks prefer not to finance. This calculator shows them line by line.
Updated: Tax rates 01/2026, notary benchmarks 2026
For registering the land charge with bank financing
€18,105
≈ 12.1% of the purchase price
- Transfer tax (Nordrhein-Westfalen, 6.5 %)€9,750
- Notary (≈ 1.5 %)€2,250
- Land registry (≈ 0.5 %)€750
- Agent, buyer’s share (typ. 3.57 %)€5,355
How this calculator works
- 01
Transfer tax by state law
Each German federal state sets its own rate: from 3.5 % in Bavaria to 6.5 % in NRW, Schleswig-Holstein, Brandenburg and Saarland. The calculator multiplies your state’s rate by the purchase price.
- 02
Notary and land registry per GNotKG
Notary and registry fees are regulated nationwide (GNotKG) and depend on the price. As benchmarks BOB uses around 1.5 % for the notary and 0.5 % for the registry.
- 03
Land charge only with a loan
With bank financing, registering the land charge adds 0.5 % to 0.8 % of the loan amount. Without a loan input the calculator omits the line instead of guessing.
- 04
Agent commission split
Since late 2020, buyer and seller split the commission (§ 656c German Civil Code). Typical is 3.57 % including VAT for your side — regionally different and negotiable.
Notary, registry and agent figures are benchmarks; exact fees follow from the GNotKG tables and your agent contract. Not tax advice. Applies to purchases in Germany.
Frequently asked questions
Depending on the state and whether an agent is involved, between roughly 5.5% (Bavaria, no agent) and a good 12% (highest-tax states with agent) of the purchase price. On a €150,000 plot that is about €8,000 to €18,000 — due before the first digger arrives.
Bavaria at 3.5 %. At the top end are North Rhine-Westphalia, Schleswig-Holstein, Brandenburg and Saarland at 6.5 % each. Thuringia lowered its rate to 5 % in 2024.
If you buy a built plot or from a developer, the total price including the building is taxed. If you buy the plot first and build later under a separate construction contract, tax is usually due on the plot only — provided the contracts are genuinely independent. Worth professional advice.
Banks usually do not finance purchase costs because they add no value to the property as collateral. They are expected from equity. Plan them early — in BOB they live as their own items in your cost plan so they do not vanish between purchase and build.
For notary and registry entry of the land charge combined, expect 0.5 % to 0.8 % of the loan — on a €340,000 loan about €1,700 to €2,700.