Complete change log of the Grunderwerbsteuer for all 16 German states. Before 1997 the nationwide rate was 2.0%; from 01.01.1997 a uniform 3.5% applied (Jahressteuergesetz 1997); since the federalism reform of 01.09.2006 each state sets its own rate. Sources: GrEStG and state legislation, cross-checked against independent rate tables. Compiled by LDP Group, free to use with attribution and a link.
Download CSV Current 16-state ranking| State | Valid from | Rate |
|---|---|---|
| Baden-Wuerttemberg | 1997-01-01 | 3.5 % |
| Baden-Wuerttemberg | 2011-11-05 | 5.0 % |
| Bayern | 1997-01-01 | 3.5 % |
| Berlin | 1997-01-01 | 3.5 % |
| Berlin | 2007-01-01 | 4.5 % |
| Berlin | 2012-04-01 | 5.0 % |
| Berlin | 2014-01-01 | 6.0 % |
| Brandenburg | 1997-01-01 | 3.5 % |
| Brandenburg | 2011-01-01 | 5.0 % |
| Brandenburg | 2015-07-01 | 6.5 % |
| Bremen | 1997-01-01 | 3.5 % |
| Bremen | 2011-01-01 | 4.5 % |
| Bremen | 2014-01-01 | 5.0 % |
| Bremen | 2025-07-01 | 5.5 % |
| Hamburg | 1997-01-01 | 3.5 % |
| Hamburg | 2009-01-01 | 4.5 % |
| Hamburg | 2023-01-01 | 5.5 % |
| Hessen | 1997-01-01 | 3.5 % |
| Hessen | 2013-01-01 | 5.0 % |
| Hessen | 2014-08-01 | 6.0 % |
| Mecklenburg-Vorpommern | 1997-01-01 | 3.5 % |
| Mecklenburg-Vorpommern | 2012-07-01 | 5.0 % |
| Mecklenburg-Vorpommern | 2019-07-01 | 6.0 % |
| Niedersachsen | 1997-01-01 | 3.5 % |
| Niedersachsen | 2011-01-01 | 4.5 % |
| Niedersachsen | 2014-01-01 | 5.0 % |
| Nordrhein-Westfalen | 1997-01-01 | 3.5 % |
| Nordrhein-Westfalen | 2011-10-01 | 5.0 % |
| Nordrhein-Westfalen | 2015-01-01 | 6.5 % |
| Rheinland-Pfalz | 1997-01-01 | 3.5 % |
| Rheinland-Pfalz | 2012-03-01 | 5.0 % |
| Saarland | 1997-01-01 | 3.5 % |
| Saarland | 2011-01-01 | 4.0 % |
| Saarland | 2012-01-01 | 4.5 % |
| Saarland | 2013-01-01 | 5.5 % |
| Saarland | 2015-01-01 | 6.5 % |
| Sachsen | 1997-01-01 | 3.5 % |
| Sachsen | 2023-01-01 | 5.5 % |
| Sachsen-Anhalt | 1997-01-01 | 3.5 % |
| Sachsen-Anhalt | 2012-03-01 | 5.0 % |
| Schleswig-Holstein | 1997-01-01 | 3.5 % |
| Schleswig-Holstein | 2012-01-01 | 5.0 % |
| Schleswig-Holstein | 2014-01-01 | 6.5 % |
| Thueringen | 1997-01-01 | 3.5 % |
| Thueringen | 2011-04-07 | 5.0 % |
| Thueringen | 2017-01-01 | 6.5 % |
| Thueringen | 2024-01-01 | 5.0 % |
Contact for questions and data requests: info@ldp.group · ldp.group