Anyone buying a property in Berlin pays one of the higher real estate transfer tax rates in Germany at 6.0 percent – and because capital-city prices are high, this quickly adds up to a five-figure additional burden. For an average condominium, more than 20,000 euros therefore goes to the tax office alone. We show you exactly how high the real estate transfer tax in Berlin is, how to calculate it, who owes it, and which levers you can legally use to reduce it.
How high is the real estate transfer tax in Berlin?
In Berlin, the real estate transfer tax is 6.0 percent of the tax base – generally the purchase price. This rate has applied unchanged since January 1, 2014, and is also in force in 2026. It is levied on all property purchases, regardless of district, location, or type of property (Berlin Senate Department for Finance).
Nationwide, the law actually provides for a standard rate of only 3.5 percent (Section 11 GrEStG). Since the 2006 federalism reform, however, the federal states have been allowed to set the tax rate themselves (Article 105 (2a) GG). Berlin made use of this option and increased the rate in several steps from 3.5 to 6.0 percent.
Compared with other federal states, Berlin is therefore in the upper range:
- 3.5 percent – the lowest rate, still levied only in Bavaria and Saxony.
- 6.0 percent – Berlin and Hesse.
- 6.5 percent – the highest rate in Brandenburg, North Rhine-Westphalia, Saarland, and Schleswig-Holstein.
One special feature: Thuringia reduced its rate on January 1, 2024, from 6.5 to 5.0 percent, making it the only federal state to have done so to date. A reduction is currently not in sight in Berlin.
Example calculation: What 6 percent means in Berlin
The calculation itself is simple: purchase price times 6 percent. The decisive factor is that Berlin’s high property prices meet one of the higher tax rates. In 2026, an existing apartment costs an average of around 5,400 euros per square meter across the city. For a typical 70-square-meter apartment, that amounts to approximately 380,000 euros.
- Condominium for 380,000 euros: 380,000 € × 6.0 % = 22,800 euros real estate transfer tax.
- Terraced house for 600,000 euros: 600,000 € × 6.0 % = 36,000 euros in real estate transfer tax.
- Townhouse for 850,000 euros: €850,000 × 6.0% = 51,000 euros in real estate transfer tax.
The comparison with the cheapest federal state shows how heavily the high rate impacts the cost: The same 380,000-euro apartment would cost only 13,300 euros in Bavaria at 3.5 percent. Buyers in Berlin therefore pay around 9,500 euros more—money that is usually not available for financing because banks generally do not finance the ancillary purchase costs.
Real estate transfer tax is only the largest item among the ancillary purchase costs. In Berlin, this is joined by around 1.5 to 2.0 percent for the notary and land register entry and—if a broker is involved—the buyer’s share of the commission. When purchasing property in Berlin, therefore, expect ancillary costs of around 8 percent without a broker and up to 12 percent with a broker.
Who pays the real estate transfer tax?
Strictly speaking, buyers and sellers are joint and several debtors: The law names both as tax debtors involved in the acquisition transaction (Section 13 GrEStG). The tax office could therefore, in principle, hold either party responsible.
In practice, however, this is clearly regulated: Almost every purchase agreement stipulates that the buyer bears the real estate transfer tax alone. The tax office accordingly addresses the tax assessment notice to the buyer. If the buyer does not pay, the authority may alternatively turn to the seller—a reason why sellers also have an interest in timely payment.
The tax base is the entire consideration, which usually means the purchase price agreed in the contract, including assumed encumbrances. Tax is only levied once the consideration exceeds 2,500 euros; below that amount, there is an exemption threshold.
Process: From notarization to the clearance certificate
Contrary to what many people think, you do not have to take care of registering the tax yourself—the notary does this. The typical process is as follows:
- Notarization: The notary notarizes the purchase agreement and reports the transaction to the competent tax office within two weeks.
- Tax assessment notice: The tax office assesses the real estate transfer tax and sends the buyer the notice. The tax is due one month after notification.
- Payment: The buyer transfers the real estate transfer tax to the tax office.
- Clearance certificate: After full payment, the The tax office issues this certificate. It confirms that there are no tax objections to registration in the land register (§ 22 GrEStG).
- Land register registration: Only with this certificate may the buyer be registered as the new owner in the land register.
The real estate transfer tax is therefore effectively the ticket to the land register: Without the tax having been paid, the transfer of ownership cannot be legally completed.
Saving real estate transfer tax: These options exist
The tax rate itself is not negotiable—but the tax base can be adjusted to a limited extent. These legal approaches are available:
- Deduct movable inventory: Items sold with the property that are not permanently attached to the building, such as fitted kitchens, awnings, saunas or furniture, are not subject to real estate transfer tax. State their value separately in the purchase agreement to reduce the tax base. As a rule, the tax office accepts realistic amounts of up to around 15 percent of the purchase price without separate proof; for higher amounts, supporting documents should be available.
- Use the exemption threshold: No real estate transfer tax is payable on consideration of up to 2,500 euros. This is irrelevant for normal property purchases, but may matter for small land or share transfers.
- Purchases from relatives and succession: Transfers between spouses, registered civil partners, and between parents and children are exempt from real estate transfer tax. Acquisitions upon death and gifts also do not trigger real estate transfer tax—instead, inheritance or gift tax applies.
However, the formerly popular deduction of the proportional maintenance reserve when purchasing a condominium is no longer recognized: According to current supreme court case law, it does not reduce the tax base.
FAQ on real estate transfer tax in Berlin
How high is real estate transfer tax in Berlin in 2026?
It is 6.0 percent of the purchase price. This rate has remained unchanged since January 1, 2014, and was not changed for 2026.
When do I have to pay the real estate transfer tax?
After the notarization, the tax office will send you a tax assessment notice. The tax is due one month after the notice is delivered. Only after payment will you receive the clearance certificate required for registration in the land register.
Can I deduct the real estate transfer tax from my taxes?
For a self-occupied property this is not possible. If, on the other hand, you purchase a rented property as an investment, the real estate transfer tax counts as acquisition-related ancillary costs and can be claimed for tax purposes proportionally over many years through depreciation of the building (AfA).
Is real estate transfer tax payable when inheriting or gifting?
No. The acquisition of a property through inheritance or gift is exempt from real estate transfer tax. Instead, inheritance or gift tax may apply, for which separate tax-free allowances exist.
What happens if I do not pay the real estate transfer tax?
Without payment, the tax office will not issue a tax clearance certificate—and without this, you will not be registered as the owner in the land register. The purchase therefore remains pending. If the buyer permanently fails to pay, the tax office can pursue the seller as a joint and several debtor.
Conclusion: In Berlin, real estate transfer tax is a significant cost item
At 6.0 percent, Berlin is one of the more expensive locations for purchasing property—and combined with the capital’s high prices, real estate transfer tax quickly becomes the largest block of ancillary costs. For an average apartment, more than 22,000 euros is due; for a house, significantly more. Include this amount in your equity capital from the outset, as banks rarely finance it. Those who clearly list movable inventory in the contract and know the exemptions for relatives can legally reduce at least part of the burden. You can always find suitable offers in Berlin—commission-free or with a shared commission—at TraumImmo.