Anyone buying a property in Mecklenburg-Western Pomerania pays 6.0 percent real estate transfer tax on the purchase price—one of the higher rates in Germany. For a holiday apartment on the Baltic Sea costing 300,000 euros, that amounts to 18,000 euros payable in addition to the purchase price. We explain how the tax is calculated, when it must be paid, and what buyers of residential and holiday properties should pay particular attention to.
How high is the real estate transfer tax in Mecklenburg-Western Pomerania?
In Mecklenburg-Western Pomerania, the real estate transfer tax is 6.0 percent of the purchase price (M-V Tax Portal). The rate is uniform throughout the state—in Rostock, Schwerin, on Rügen or Usedom, as well as inland. There are no municipal surcharges as with property tax.
The state increased this rate from the previous 5.0 percent effective July 1, 2019. This places Mecklenburg-Western Pomerania in the upper range nationwide: In 2026, rates range from 3.5 percent in Bavaria to 6.5 percent in Brandenburg, North Rhine-Westphalia, Saarland and Schleswig-Holstein.
The fact that the states are allowed to set their own rates at all goes back to the 2006 federalism reform: Since then, they have determined the tax rate themselves (Art. 105 para. 2a of the German Basic Law). The standard rate of 3.5 percent specified in federal law (§ 11 GrEStG) now applies only where a state has not adopted a different rate—as in Bavaria, for example.
How is the real estate transfer tax calculated?
The tax base is the so-called consideration—in almost all cases, the purchase price agreed in the notarized purchase contract (§§ 8 and 9 GrEStG). The calculation is simple:
Purchase price × 6.0% = real estate transfer tax
Some examples for purchases on the Mecklenburg Baltic coast:
- Holiday apartment for 250,000 euros: 15,000 euros real estate transfer tax
- Terraced house for 400,000 euros: 24,000 euros real estate transfer tax
- Holiday home in a prime location for 650,000 euros: 39,000 euros real estate transfer tax
The calculated amount is rounded down to whole euros (§ 11 GrEStG).
Tip—list movable inventory separately: Purchased items that are not permanent components of the building are not subject to real estate transfer tax. This includes, for example, the fitted kitchen, furniture, a sauna or awnings. If their value is stated separately in the purchase contract, the assessment basis decreases accordingly. With 20,000 euros of inventory, buyers in Mecklenburg-Western Pomerania save 1,200 euros in tax. Important: The values stated must be realistic; otherwise, the tax office will adjust them upward.
Process: From notarization to the clearance certificate
The real estate transfer tax is closely linked to the land register. The process is divided into four steps:
Step 1: Notarization
As soon as the purchase contract has been notarized, the notary reports the transaction to the responsible tax office.
Step 2: Tax assessment notice
The tax office assesses the tax and sends the real estate transfer tax notice to the buyer.
Step 3: Payment
The tax is due one month after notification of the notice (§ 15 GrEStG). Buyers should have the amount ready in good time.
Step 4: Clearance certificate
Only after receipt of payment does the tax office issue the clearance certificate (§ 22 GrEStG). Without this document, the land registry office will not register the change of ownership. The real estate transfer tax is therefore, in effect, the prerequisite for becoming the final owner.
Legally, buyers and sellers are jointly liable for the tax as joint and several debtors (§ 13 GrEStG). In practice, however, the buyer almost always assumes the tax—this is stipulated in most purchase contracts.
Real estate transfer tax on holiday properties on the Baltic Sea
The Baltic Sea coast between Boltenhagen, Kühlungsborn, Fischland-Darß-Zingst, Rügen and Usedom is among Germany’s most sought-after holiday destinations. For real estate transfer tax, the subsequent use makes no difference: Whether it is a primary residence, an investment property or a holiday home, the rate is always 6.0 percent. There is no discount or allowance for owner-occupied residential property in Mecklenburg-Western Pomerania, as some people call for.
The tax is particularly significant on the coast because purchase prices are high. In prime locations such as Binz, Kühlungsborn or Zingst, prices of more than 6,000 euros per square metre are achieved. A 70-square-metre holiday apartment for 420,000 euros therefore incurs 25,200 euros in real estate transfer tax alone—in addition to notary and land registry costs of another approximately 1.5 to 2 percent of thepurchase price.
A consolation for investors: Anyone who rents out the holiday property can use the real estate transfer tax for tax purposes. It counts as ancillary acquisition costs and increases the assessment basis for the building depreciation (AfA). Over the useful life, the share attributable to the building can thus be claimed proportionally to reduce taxes – but not the share attributable to the land and buildings. This advantage does not apply if the property is used exclusively by the owner.
On TraumImmo, you can see the purchase prices of comparable properties on the Baltic Sea at a glance – this makes it possible to realistically estimate the expected real estate transfer tax even before the first viewing.
When does real estate transfer tax not apply?
Not every transfer of ownership triggers real estate transfer tax. The law provides for several exceptions (§ 3 GrEStG):
- Minor purchases: If the purchase price is no more than 2,500 euros, the acquisition remains tax-free. This is a tax exemption threshold, not a tax-free allowance – one euro more, and the entire amount is taxable.
- Spouses and life partners: Purchasing from a spouse or registered life partner is tax-free – as is the division of assets after a divorce.
- Relatives in the direct line: If children purchase from their parents (or vice versa), no real estate transfer tax is payable. This also applies to stepchildren and children-in-law.
- Inheritance and gifts: If the property is transferred upon death or as a gift, inheritance and gift tax law applies instead of real estate transfer tax.
The exemption does not apply to sales between siblings or to more distant relatives – in these cases, the full real estate transfer tax is due.
FAQ on real estate transfer tax in Mecklenburg-Western Pomerania
How much real estate transfer tax do I pay in Mecklenburg-Western Pomerania?
6.0 percent of the purchase price. For 300,000 euros, this amounts to 18,000 euros; for 500,000 euros, 30,000 euros. The rate applies uniformly throughout the state, regardless of the property’s location.
Who pays the real estate transfer tax – the buyer or the seller?
Legally, both are jointly and severally liable. In practice, it is almost always paid by the buyer, as agreed in most purchase contracts.
When do I have to pay the real estate transfer tax?
One month after receiving the tax assessment notice. Since the clearance certificate is issued only after payment and registration in the land register cannot take place without it, buyers should have the amount available as equity – it generally cannot be financed as part of the purchase.
Can I save on real estate transfer tax when buying a holiday apartment?
The rate itself is not negotiable. However, you can reduce the tax base by listing any inventory sold with the property, such as a fitted kitchen, furniture or sauna, separately and realistically in the purchase agreement. If you rent out the property, the tax also reduces your tax burden through depreciation.
Do holiday properties have a different rate than residential houses?
No. The type of use is irrelevant for real estate transfer tax. The same 6.0 percent applies to holiday apartments, second homes and permanently occupied owner-occupied homes.
Conclusion: Calculate with 6 percent from the outset
At 6.0 percent, real estate transfer tax in Mecklenburg-Western Pomerania is a significant cost item that buyers should firmly budget for – given the high prices on the Baltic coast, it quickly amounts to a five-figure sum. Anyone who clearly separates the value of movable inventory in the contract and uses depreciation for a rented holiday property can cushion the burden to some extent. Above all, however, the tax must be included in the financing plan as equity from the outset, because without paying it there will be no entry in the land register – and therefore no ownership.