Anyone buying a property in Bremen or Bremerhaven has paid real estate transfer tax of 5.5 percent of the purchase price since July 1, 2025. It is therefore one of the largest items among the ancillary purchase costs—for a purchase price of 400,000 euros, that amounts to 22,000 euros. We explain exactly how high the tax is in the city-state, how to calculate it, and in which cases it is waived entirely.
What is real estate transfer tax?
Real estate transfer tax is a one-time tax incurred when purchasing a plot of land, a house, or a condominium. It is generally triggered by the notarized purchase agreement, which establishes the claim to transfer of ownership (Section 1 GrEStG). Do not confuse it with property tax: Owners pay property tax every year, whereas real estate transfer tax is paid only once upon acquisition.
The tax is collected by the federal states, and the revenue flows into the respective state budget. Although the statutory federal rate is only 3.5 percent (Section 11 GrEStG), since the federalism reform of 2006 each state has been allowed to set its own rate. This authority is expressly enshrined in the Basic Law: “They have the authority to determine the tax rate for real estate transfer tax” (Article 105, paragraph 2a GG). Consequently, rates nationwide range from 3.5 percent in Bavaria and Saxony to 6.5 percent, for example, in North Rhine-Westphalia and Schleswig-Holstein.
How high is real estate transfer tax in Bremen in 2026?
In the Free Hanseatic City of Bremen, the tax rate is currently 5.5 percent. This rate applies to all acquisition transactions completed since July 1, 2025, and therefore also throughout 2026. The date of the purchase agreement is decisive: If the property was notarized by June 30, 2025, the old rate of 5.0 percent applies.
Bremen has therefore raised the tax for the first time in around ten years. The Senate initiated the 0.5-percentage-point increase on December 3, 2024, in order to consolidate the state budget. This is expected to generate around 10 million euros in additional annual revenue; for buyers, the increase means approximately 1,400 euros higher ancillary costs on average (Senate Press Office Bremen).
Important for the region: The rate of 5.5 percent applies uniformly throughout the entire federal state—in both the city of Bremen and Bremerhaven. The Bremerhaven Tax Office is centrally responsible for assessing and collecting the tax and processes all acquisition transactions in the State of Bremen (Bremen Service). By national comparison, Bremen’s rate of 5.5 percent is in the upper mid-range, but still below the maximum rates of 6.5 percent.
Calculation example: How to calculate the tax for Bremen
The calculation is straightforward. Multiply the purchase price by the tax rate:
Purchase price × 5.5% = real estate transfer tax
For a property in Bremen with a purchase price of 400,000 euros, the result is:
€400,000 × 5.5% = €22,000
For comparison, here are some additional purchase prices:
- €250,000 purchase price → €13,750 real estate transfer tax
- €300,000 purchase price → €16,500 real estate transfer tax
- €500,000 purchase price → €27,500 real estate transfer tax
- €750,000 purchase price → €41,250 real estate transfer tax
The increase has a noticeable impact: In the example involving 400,000 euros, buyers have paid exactly 2,000 euros more since July 2025 than before (€22,000 instead of €20,000). Also bear in mind that real estate transfer tax is only one of several items among the ancillary purchase costs. Notary and land registry fees, totaling around 1.5 to 2 percent of the purchase price, are added, as is a broker’s commission if one is engaged. In Bremen, you should budget for total ancillary purchase costs of approximately 7.5 to 9 percent.
What is included in the tax base—and what is not?
The basis for taxation is the value of the consideration, normally the purchase price including any other services assumed by the buyer (Section 9 of the Real Estate Transfer Tax Act). Examples include assumed land charges or a right of residence granted to the seller.
Movable items sold with the property, on the other hand, are not included in the tax base. If, for example, a fitted kitchen, sauna, awning, or high-quality furniture is listed separately in the purchase agreement, its value is not subject to real estate transfer tax. This can save real money: If you list a fitted kitchen worth 15,000 euros separately, the tax in Bremen decreases by 825 euros. However, it is important that the amounts are realistic and understandable. If the contract states the value of the inventory too high, the tax office will examine it more closely and will not recognize excessive items. As a rough rule of thumb, a share of around 15 percent of the purchase price is considered uncritical.
Who pays the tax and how does the process work?
In relation to the tax office, both contracting parties are legally liable for the tax (Section 13 GrEStG). However, virtually every purchase agreement assigns payment to the buyer – this is customary and standard throughout the market. In practice, the process is as follows:
- The notary notarizes the purchase agreement and submits it to the tax office.
- The Bremerhaven tax office assesses the tax and sends out the real estate transfer tax assessment notice.
- The buyer transfers the tax, generally within one month of notification of the assessment notice.
- After payment, the tax office issues the tax clearance certificate.
This certificate is crucial: Without it, the buyer may not be entered in the land register as the new owner (Section 22 GrEStG). Real estate transfer tax is therefore effectively the final hurdle before the definitive transfer of ownership. You should therefore include the amount firmly in your financing plan – banks generally do not finance ancillary purchase costs; these must come from equity.
Exceptions: When no real estate transfer tax is payable
Not every transfer of ownership triggers the tax. The law provides for several exemptions (Section 3 GrEStG):
- Low value: If the consideration is 2,500 euros or less, no tax is levied (an exemption threshold, not an allowance – if the amount is exceeded, the full purchase price is taxable).
- Spouses and civil partners: Purchases between spouses or registered civil partners are tax-free, as is an acquisition as part of a divorce.
- Relatives in the direct line: Sales to children, grandchildren or parents – including stepchildren – are exempt.
- Inheritance and gifts: If a property is inherited or gifted, no real estate transfer tax is payable. Instead, inheritance or gift tax applies.
Anyone who transfers a property within the close family can therefore often save the real estate transfer tax entirely. For a classic purchase between unrelated third parties There are no tax-free allowances for this, however.
FAQ on Real Estate Transfer Tax in Bremen
How high is the real estate transfer tax in Bremen currently?
The rate is 5.5 percent of the purchase price and applies to all purchase agreements since July 1, 2025. For acquisition transactions up to June 30, 2025, the previous rate of 5.0 percent still applied.
Why did real estate transfer tax increase in Bremen in 2025?
The Bremen Senate raised the rate by 0.5 percentage points to consolidate the budget—the first increase in around ten years. This is expected to generate additional revenue of approximately 10 million euros per year.
Does the rate also apply to Bremerhaven?
Yes. Bremen and Bremerhaven jointly form the federal state of the Free Hanseatic City of Bremen. The rate of 5.5 percent applies uniformly to both cities, with the Bremerhaven Tax Office responsible centrally.
Can I save on real estate transfer tax?
When purchasing from unrelated parties, the rate is not negotiable. However, you can save by listing movable items sold with the property, such as a fitted kitchen, separately and realistically in the purchase agreement—their value is not subject to tax. Within the close family, statutory exemptions also apply.
When do I have to pay the real estate transfer tax?
After notarization, the tax office assesses the tax and sends the notice. It is usually payable within one month. Only afterward will you receive the tax clearance certificate required for registration in the land register.
Is real estate transfer tax tax-deductible?
Not for owner-occupied residential property. However, anyone who rents out the property can claim the real estate transfer tax for tax purposes as acquisition-related ancillary costs through depreciation of the building.
Conclusion: The key points at a glance
When purchasing property in Bremen and Bremerhaven in 2026, real estate transfer tax of 5.5 percent of the purchase price generally applies—on 400,000 euros, that means 22,000 euros. The rate has applied since July 1, 2025, and is therefore 0.5 percentage points higher than the previous rate. The tax base is the purchase price; you can deduct inventory sold with the property, and extensive exemptions apply within the family. Include the amount in your equity from the outset—without paid real estate transfer tax, registration in the land register is not possible. This way, you can keep your additional purchase costs under control from the beginning.