Federal state
Bayern
All municipalities in Bayern: population, responsible offices, property-tax rates and local rules – district by district.
- Municipalities
- 2,056
- Districts
- 96
- Population
- 13,245,503
- Median rate B 2026
- 350 %
01 Largest towns in Bayern
| Municipality | Population | Property tax B | Trade tax |
|---|---|---|---|
| München | 1,505,036 | 824 % | — |
| Nürnberg | 531,159 | 750 % | — |
| Augsburg | 301,786 | 670 % | — |
| Regensburg | 151,517 | 395 % | 425 % |
| Ingolstadt | 140,799 | 460 % | 400 % |
| Würzburg | 133,753 | 475 % | 420 % |
| Fürth | 131,344 | 555 % | 440 % |
| Erlangen | 116,450 | 425 % | 440 % |
| Bamberg | 77,218 | 535 % | 390 % |
| Aschaffenburg | 73,326 | 400 % | 400 % |
| Bayreuth | 72,919 | 400 % | 370 % |
| Landshut | 71,922 | 430 % | 420 % |
| Kempten (Allgäu) | 67,916 | 420 % | 387 % |
| Rosenheim | 65,808 | 480 % | 400 % |
| Neu-Ulm | 62,843 | 375 % | 360 % |
| Schweinfurt | 54,539 | 385 % | 370 % |
| Passau | 53,523 | 390 % | 400 % |
| Straubing | 49,061 | 390 % | 400 % |
| Freising | 48,953 | 360 % | 380 % |
| Dachau | 47,461 | 350 % | 370 % |
| Hof | 46,624 | 410 % | 400 % |
| Kaufbeuren | 46,282 | 385 % | 330 % |
| Memmingen | 44,378 | 370 % | 330 % |
| Amberg | 42,631 | 340 % | 380 % |
| Weiden i.d.OPf. | 42,453 | 400 % | 380 % |
| Neumarkt i.d.OPf. | 41,258 | 275 % | 315 % |
| Germering | 41,155 | 385 % | 380 % |
| Coburg | 40,970 | 310 % | 310 % |
| Schwabach | 40,702 | 450 % | 390 % |
| Ansbach | 40,554 | 380 % | 380 % |
02 Districts
- Aichach-Friedberg district24 municipalities · 137,281
- Altötting district24 municipalities · 113,775
- Amberg (urban district)1 municipalities · 42,631
- Amberg-Sulzbach district27 municipalities · 103,788
- Ansbach (urban district)1 municipalities · 40,554
- Ansbach district58 municipalities · 187,487
- Aschaffenburg (urban district)1 municipalities · 73,326
- Aschaffenburg district32 municipalities · 170,120
- Augsburg (urban district)1 municipalities · 301,786
- Augsburg district46 municipalities · 263,381
- Bad Kissingen district26 municipalities · 102,950
- Bad Tölz-Wolfratshausen district21 municipalities · 130,081
- Bamberg (urban district)1 municipalities · 77,218
- Bamberg district36 municipalities · 147,319
- Bayreuth (urban district)1 municipalities · 72,919
- Bayreuth district33 municipalities · 102,756
- Berchtesgadener Land district15 municipalities · 105,118
- Cham district39 municipalities · 128,141
- Coburg (urban district)1 municipalities · 40,970
- Coburg district17 municipalities · 83,687
- Dachau district17 municipalities · 154,176
- Deggendorf district26 municipalities · 121,886
- Dillingen a.d.Donau district27 municipalities · 98,870
- Dingolfing-Landau district15 municipalities · 101,040
- Donau-Ries district44 municipalities · 135,262
- Ebersberg district21 municipalities · 144,526
- Eichstätt district30 municipalities · 135,982
- Erding district26 municipalities · 140,456
- Erlangen (urban district)1 municipalities · 116,450
- Erlangen-Höchstadt district25 municipalities · 138,365
- Forchheim district29 municipalities · 116,602
- Freising district24 municipalities · 184,399
- Freyung-Grafenau district25 municipalities · 78,441
- Fürstenfeldbruck district23 municipalities · 218,580
- Fürth district14 municipalities · 117,787
- Fürth (urban district)1 municipalities · 131,344
- Garmisch-Partenkirchen district22 municipalities · 89,350
- Günzburg district34 municipalities · 129,580
- Haßberge district26 municipalities · 83,390
- Hof (urban district)1 municipalities · 46,624
- Hof district27 municipalities · 91,582
- Ingolstadt (urban district)1 municipalities · 140,799
- Kaufbeuren (urban district)1 municipalities · 46,282
- Kelheim district24 municipalities · 126,321
- Kempten (Allgäu) (urban district)1 municipalities · 67,916
- Kitzingen district31 municipalities · 91,471
- Kronach district18 municipalities · 63,806
- Kulmbach district22 municipalities · 70,997
- Landsberg am Lech district31 municipalities · 122,307
- Landshut (urban district)1 municipalities · 71,922
- Landshut district35 municipalities · 162,624
- Lichtenfels district11 municipalities · 67,114
- Lindau (Bodensee) district19 municipalities · 82,399
- Main-Spessart district40 municipalities · 124,315
- Memmingen (urban district)1 municipalities · 44,378
- Miesbach district17 municipalities · 96,924
- Miltenberg district32 municipalities · 126,746
- Mühldorf a.Inn district31 municipalities · 122,314
- München (urban district)1 municipalities · 1,505,036
- München district29 municipalities · 353,994
- Neu-Ulm district17 municipalities · 183,829
- Neuburg-Schrobenhausen district18 municipalities · 99,429
- Neumarkt i.d.OPf. district19 municipalities · 138,902
- Neustadt a.d.Aisch-Bad Windsheim district38 municipalities · 100,767
- Neustadt a.d.Waldnaab district38 municipalities · 95,657
- Nürnberg (urban district)1 municipalities · 531,159
- Nürnberger Land district27 municipalities · 168,282
- Oberallgäu district28 municipalities · 155,421
- Ostallgäu district45 municipalities · 142,065
- Passau (urban district)1 municipalities · 53,523
- Passau district38 municipalities · 194,329
- Pfaffenhofen a.d.Ilm district19 municipalities · 131,079
- Regen district24 municipalities · 77,118
- Regensburg district41 municipalities · 196,410
- Regensburg (urban district)1 municipalities · 151,517
- Rhön-Grabfeld district37 municipalities · 78,902
- Rosenheim (urban district)1 municipalities · 65,808
- Rosenheim district46 municipalities · 258,824
- Roth district16 municipalities · 128,210
- Rottal-Inn district31 municipalities · 120,638
- Schwabach (urban district)1 municipalities · 40,702
- Schwandorf district33 municipalities · 149,363
- Schweinfurt district29 municipalities · 113,608
- Schweinfurt (urban district)1 municipalities · 54,539
- Starnberg district14 municipalities · 139,709
- Straubing (urban district)1 municipalities · 49,061
- Straubing-Bogen district37 municipalities · 103,104
- Tirschenreuth district26 municipalities · 71,768
- Traunstein district35 municipalities · 175,319
- Unterallgäu district52 municipalities · 147,386
- Weiden i.d.OPf. (urban district)1 municipalities · 42,453
- Weilheim-Schongau district34 municipalities · 139,241
- Weißenburg-Gunzenhausen district27 municipalities · 94,407
- Wunsiedel i.Fichtelgebirge district17 municipalities · 69,990
- Würzburg (urban district)1 municipalities · 133,753
- Würzburg district52 municipalities · 161,586
03 Property tax B 2026: highest and lowest rates
| Municipality | Population | Property tax B | Trade tax |
|---|---|---|---|
| München | 1,505,036 | 824 % | — |
| Nürnberg | 531,159 | 750 % | — |
| Augsburg | 301,786 | 670 % | — |
| Meinheim | 840 | 650 % | 350 % |
| Gnotzheim | 805 | 650 % | 320 % |
| Oberickelsheim | 729 | 650 % | 400 % |
| Mering | 15,329 | 600 % | 360 % |
| Lonnerstadt | 2,065 | 600 % | 380 % |
| Mühlhausen | 1,850 | 600 % | 380 % |
| Theilenhofen | 1,140 | 600 % | 320 % |
| Municipality | Population | Property tax B | Trade tax |
|---|---|---|---|
| Gundremmingen | 1,369 | 150 % | 240 % |
| Grünwald | 11,175 | 200 % | 240 % |
| Gräfelfing | 13,395 | 200 % | 250 % |
| Riegsee | 1,260 | 210 % | 380 % |
| Pullach i.Isartal | 8,545 | 225 % | 260 % |
| Wolfertschwenden | 2,102 | 230 % | 230 % |
| Kemnath | 5,893 | 230 % | 230 % |
| Rohrdorf | 5,835 | 240 % | 300 % |
| Herrngiersdorf | 1,438 | 250 % | 290 % |
| Hausen | 1,836 | 250 % | 300 % |
04 Property tax in Bayern
Property tax (Grundsteuer) is calculated as assessed base amount (Grundsteuermessbetrag, shown on the notice from your tax office) × the local rate (Hebesatz). In Bayern (median) the rate for residential and commercial property (Grundsteuer B) was 350 % in 2026.
| Base amount (Messbetrag) | Property tax per year in Bayern (median) | Per quarter |
|---|---|---|
| €30 | €105 | €26 |
| €60 | €210 | €53 |
| €120 | €420 | €105 |
The rate was 30 points below the median in Germany (380 %).
Businesses in Bayern (median) pay trade tax (Gewerbesteuer) at a rate of 340 %; the tax is the trade-tax base amount × this rate.
Since 2025 the new property-tax values apply; many municipalities adjusted their rates. Your notice from the municipality (Grundsteuerbescheid) is binding.
05 Moving within or to Bayern
- STEP 01Register within 2 weeksRegister your new address at the registration office of your new municipality in Bayern within two weeks of moving in. Bring your ID and the landlord's confirmation (Wohnungsgeberbestätigung).
- STEP 02Re-register your carUpdate your vehicle registration at the registration office of your district; within the same district it's often possible online.
- STEP 03Tell your tax officeYour income tax is handled by the tax office for your new address; the registration office usually passes your new address on automatically.
- STEP 04Parking permit for the vanApply for a temporary no-parking zone at your town's road traffic office, usually 1–3 weeks before moving day.
- STEP 05Update contractsElectricity, internet, broadcasting fee (Rundfunkbeitrag), bank, insurance and health insurance – and set up mail forwarding.
? FAQ: Bayern
Q01How many municipalities are there in Bayern?
Bayern has 2,056 municipalities in 96 districts, with about 13,245,503 inhabitants.
Q02What is the largest city in Bayern?
München with 1,505,036 inhabitants.
Q03How high is property tax in Bayern?
The median rate for property tax B was 350 % in 2026; the highest was München (824 %), the lowest Gundremmingen (150 %).
Q04Which property-tax model does Bayern use?
area model (Bavaria).





