Since January 1, 2024, buyers in Thuringia have paid only 5.0 percent real estate transfer tax instead of the previous 6.5 percent. Depending on the purchase price, this means savings of several thousand euros when acquiring a property—around 4,500 euros on a purchase price of 300,000 euros. We explain how real estate transfer tax in Thuringia is calculated, how much the reduction concretely saves, and what additional support families can use.
What is real estate transfer tax?
Real estate transfer tax is charged once when a plot of land, a house, or a condominium changes ownership. It is part of the ancillary purchase costs and is due in addition to the purchase price—alongside the notary and land registry costs. As a rule, the assessment basis is the purchase price agreed in the purchase contract (legally: the “consideration"). Only after the tax office has assessed and the tax has been paid does it issue the so-called tax clearance certificate. Without this document, the land registry office will not register the buyer as the new owner—real estate transfer tax is therefore a mandatory step on the way to ownership.
Important for calculating costs: Banks generally do not finance ancillary purchase costs. You should therefore pay the real estate transfer tax from your own funds. This makes the reduction in the tax rate even more noticeable in your wallet.
The reduction from 6.5 to 5 percent in January 2024
Nationwide, Section 11 of the Real Estate Transfer Tax Act sets a tax rate of 3.5 percent (Section 11 GrEStG). Since the federalism reform of 2006, however, the federal states have been allowed to set the rate themselves. This authority is expressly established in the Basic Law: “They have the authority to determine the tax rate for real estate transfer tax" (Art. 105 para. 2a GG).
Thuringia has made use of this option several times:
- Until 2011: 3.5 percent (nationwide standard rate)
- From April 7, 2011: increase to 5.0 percent
- From January 1, 2017: increase to 6.5 percent
- Since January 1, 2024: reduction back to 5.0 percent
With its return to 5.0 percent, Thuringia is once again in the middle range of the German federal states. The date of the notarized purchase contract is decisive for the tax rate: If the contract was notarized on or after January 1, 2024, the 5.0 percent rate applies. For the state, the reduction is associated with noticeable revenue shortfalls of around 48 million euros per year – for buyers, however, it represents a direct financial advantage.
How do you calculate real estate transfer tax in Thuringia?
The formula is simple: Purchase price × 5.0 percent = real estate transfer tax. Some examples:
- Purchase price 200,000 euros → 10,000 euros real estate transfer tax
- Purchase price 250,000 euros → 12,500 euros real estate transfer tax
- Purchase price 300,000 euros → 15,000 euros real estate transfer tax
- Purchase price 400,000 euros → 20,000 euros real estate transfer tax
- Purchase price 500,000 euros → 25,000 euros real estate transfer tax
You should be aware of two special features. First, a tax-free threshold of 2,500 euros applies: If the value relevant for the tax remains below this threshold, no real estate transfer tax is due (Section 3 GrEStG). In practice, this mainly concerns very small plots of land.
Second, only the value of the property itself is included in the tax base. Movable accessories that you purchase with it – such as a fitted kitchen, a sauna or garden equipment – are not subject to real estate transfer tax. State such “movable items" separately in the purchase agreement with a realistic value, and the tax base will decrease. If inventory worth 10,000 euros is stated, you save 500 euros in real estate transfer tax in Thuringia. However, do not overdo it: The tax office only recognises reasonable amounts.
How much do buyers save as a result of the reduction?
The difference between the former rate of 6.5 percent and the current 5.0 percent is exactly 1.5 percentage points of the purchase price. This adds up quickly:
- Purchase price 200,000 euros: formerly 13,000 euros, today 10,000 euros → 3,000 euros saved
- Purchase price 250,000 euros: formerly 16,250 euros, today 12,500 euros → 3,750 euros saved
- Purchase price 300,000 euros: formerly 19,500 euros, today 15,000 euros → 4,500 euros saved
- Purchase price 400,000 euros: formerly 26,000 euros, today 20,000 euros → 6,000 euros saved
- Purchase price 500,000 euros: formerly 32,500 euros, today 25,000 euros → 7,500 euros saved
This saving automatically benefits every buyer, with no application required – provided that the purchase agreement was notarised on or after January 1, 2024.
When and by whom is the tax paid?
The real estate transfer tax arises upon conclusion of the notarised purchase agreement. The notary reports the sale to the competent tax office. This then sends the real estate transfer tax assessment notice, in which the exact The amount and payment deadline are stated there. As a rule, the tax is due one month after notification of the assessment notice.
Legally, both the buyer and the seller are liable for the tax. However, the purchase agreement almost always stipulates that the buyer bears the real estate transfer tax alone. Unlike the broker’s commission, which both parties often share since December 2020, the real estate transfer tax therefore usually remains the purchaser’s responsibility. Only after full payment does the tax office issue the certificate of clearance, without which the transfer of ownership in the land register cannot take place.
Support for families: up to 25,000 euros in grants
Thuringia originally wanted to provide even greater relief from real estate transfer tax for owner-occupiers, but it may only set the tax rate uniformly itself – federal law does not yet permit a personal allowance for first-time buyers. The state is therefore taking a different approach and paying a grant through the Thüringer Aufbaubank.
Under the “Home Ownership for Families” funding guideline (Thüringer Aufbaubank), eligible households receive a one-time, non-repayable grant amounting to 5 percent of the purchase price. For an apartment or house, the assessment basis is capped at 400,000 euros – resulting in a maximum of 20,000 euros. Together with a separately acquired building plot, up to 25,000 euros is possible. Since the grant corresponds to the 5 percent tax rate, it practically offsets the real estate transfer tax in full for eligible families.
The key requirements:
- at least one child under the age of 18 living in the household for whom child benefit is received
- first-time purchase of residential property (no previous property ownership)
- owner-occupation as the primary residence
- notarized purchase agreement dated on or after January 2, 2024
- the property is located in Thuringia and the real estate transfer tax has been paid in full
The application is not submitted to the tax office but through the Thüringer Aufbaubank’s funding portal. It is best to check your eligibility for funding at an early stage, as grants of less than 1,000 euros are not awarded.
FAQ on real estate transfer tax in Thuringia
How high is the real estate transfer tax in Thuringia in 2026?
The tax rate is 5.0 percent of the purchase price. It applies uniformly to all property purchases since January 1, 2024, and remains unchanged to this day.
Who pays the real estate transfer tax?
By law, buyers and sellers are jointly liable for the tax. In practice, the buyer almost always bears it, as agreed in the purchase contract.
Can I save on real estate transfer tax?
Yes, within limits. If inventory sold with the property, such as a fitted kitchen, is listed separately in the purchase contract, the assessment basis is reduced. Families with children can also apply for the subsidy from the Thüringer Aufbaubank, which largely offsets the tax.
Is real estate transfer tax tax-deductible?
Not when buying a property for personal use. For rented properties, it is included in the acquisition costs and can be claimed proportionally through depreciation of the building.
When is real estate transfer tax due?
Usually one month after receiving the real estate transfer tax assessment notice from the tax office. Only after payment will you receive the clearance certificate required for registration in the land register.
Conclusion: Thuringia has become more affordable for buyers again
By reducing the rate from 6.5 to 5.0 percent in January 2024, Thuringia lowered its real estate transfer tax for the first time in years. Buyers therefore save around 4,500 euros on an average purchase price of 300,000 euros – automatically, as soon as the purchase contract is notarized from 2024 onward. Families with children can receive an additional subsidy of up to 25,000 euros through the Thüringer Aufbaubank, thus almost completely offsetting the tax burden. Anyone looking for a property in Thuringia should factor real estate transfer tax firmly into the ancillary purchase costs from the outset – and check whether family support is available.