Federal state
Nordrhein-Westfalen
All municipalities in Nordrhein-Westfalen: population, responsible offices, property-tax rates and local rules – district by district.
- Municipalities
- 396
- Districts
- 53
- Population
- 17,986,214
- Median rate B 2026
- 521.5 %
01 Largest towns in Nordrhein-Westfalen
| Municipality | Population | Property tax B | Trade tax |
|---|---|---|---|
| Köln | 1,025,523 | 550 % | — |
| Düsseldorf | 619,444 | 374 % | — |
| Dortmund | 600,880 | 800 % | — |
| Essen | 573,618 | 925 % | — |
| Duisburg | 500,810 | 1,169 % | — |
| Bochum | 358,880 | 715 % | — |
| Wuppertal | 357,243 | 947 % | — |
| Bielefeld | 331,419 | 765 % | — |
| Bonn | 323,587 | 680 % | — |
| Münster | 306,368 | 492 % | — |
| Mönchengladbach | 267,176 | 792 % | — |
| Gelsenkirchen | 266,199 | 980 % | — |
| Aachen | 263,703 | 525 % | 475 % |
| Krefeld | 230,738 | 533 % | 480 % |
| Oberhausen | 213,178 | 670 % | 580 % |
| Hagen | 189,983 | 750 % | 520 % |
| Hamm | 179,108 | 600 % | 465 % |
| Mülheim an der Ruhr | 171,674 | 890 % | 580 % |
| Leverkusen | 168,299 | 750 % | 250 % |
| Solingen | 164,621 | 690 % | 475 % |
| Herne | 156,266 | 745 % | 500 % |
| Paderborn | 155,906 | 479 % | 418 % |
| Neuss | 153,767 | 495 % | 455 % |
| Bottrop | 118,482 | 680 % | 490 % |
| Recklinghausen | 114,851 | 695 % | 520 % |
| Remscheid | 113,333 | 620 % | 490 % |
| Bergisch Gladbach | 111,174 | 731 % | 460 % |
| Siegen | 102,450 | 585 % | 495 % |
| Moers | 101,298 | 740 % | 480 % |
| Gütersloh | 99,854 | 479 % | 414 % |
02 Districts
- Bielefeld (urban district)1 municipalities · 331,419
- Bochum (urban district)1 municipalities · 358,880
- Bonn (urban district)1 municipalities · 323,587
- Borken district17 municipalities · 379,561
- Bottrop (urban district)1 municipalities · 118,482
- Coesfeld district11 municipalities · 227,168
- Dortmund (urban district)1 municipalities · 600,880
- Duisburg (urban district)1 municipalities · 500,810
- Düren district15 municipalities · 279,492
- Düsseldorf (urban district)1 municipalities · 619,444
- Ennepe-Ruhr-Kreis district9 municipalities · 313,003
- Essen (urban district)1 municipalities · 573,618
- Euskirchen district11 municipalities · 201,636
- Gelsenkirchen (urban district)1 municipalities · 266,199
- Gütersloh district13 municipalities · 362,443
- Hagen (urban district)1 municipalities · 189,983
- Hamm (urban district)1 municipalities · 179,108
- Heinsberg district10 municipalities · 263,507
- Herford district9 municipalities · 253,431
- Herne (urban district)1 municipalities · 156,266
- Hochsauerlandkreis district12 municipalities · 259,176
- Höxter district10 municipalities · 138,156
- Kleve district16 municipalities · 320,368
- Krefeld (urban district)1 municipalities · 230,738
- Köln (urban district)1 municipalities · 1,025,523
- Leverkusen (urban district)1 municipalities · 168,299
- Lippe district16 municipalities · 346,212
- Mettmann district10 municipalities · 489,147
- Minden-Lübbecke district11 municipalities · 319,491
- Märkischer Kreis district15 municipalities · 405,164
- Mönchengladbach (urban district)1 municipalities · 267,176
- Mülheim an der Ruhr (urban district)1 municipalities · 171,674
- Münster (urban district)1 municipalities · 306,368
- Oberbergischer Kreis district13 municipalities · 273,368
- Oberhausen (urban district)1 municipalities · 213,178
- Olpe district7 municipalities · 131,265
- Paderborn district10 municipalities · 314,527
- Recklinghausen district10 municipalities · 618,865
- Remscheid (urban district)1 municipalities · 113,333
- Rhein-Erft-Kreis district10 municipalities · 476,913
- Rhein-Kreis Neuss district8 municipalities · 455,615
- Rhein-Sieg-Kreis district19 municipalities · 603,456
- Rheinisch-Bergischer Kreis district8 municipalities · 283,775
- Siegen-Wittgenstein district11 municipalities · 272,509
- Soest district14 municipalities · 298,457
- Solingen (urban district)1 municipalities · 164,621
- Steinfurt district24 municipalities · 451,004
- Aachen City Region10 municipalities · 583,325
- Unna district10 municipalities · 392,266
- Viersen district9 municipalities · 297,193
- Warendorf district13 municipalities · 281,872
- Wesel district13 municipalities · 457,020
- Wuppertal (urban district)1 municipalities · 357,243
03 Property tax B 2026: highest and lowest rates
| Municipality | Population | Property tax B | Trade tax |
|---|---|---|---|
| Duisburg | 500,810 | 1,169 % | — |
| Gelsenkirchen | 266,199 | 980 % | — |
| Hürtgenwald | 9,119 | 950 % | 510 % |
| Wuppertal | 357,243 | 947 % | — |
| Bönen | 17,606 | 940 % | 475 % |
| Essen | 573,618 | 925 % | — |
| Witten | 91,474 | 910 % | 520 % |
| Altena | 16,403 | 910 % | 480 % |
| Nörvenich | 12,162 | 910 % | 550 % |
| Heimbach | 4,467 | 900 % | 550 % |
| Municipality | Population | Property tax B | Trade tax |
|---|---|---|---|
| Verl | 25,574 | 190 % | 340 % |
| Monheim am Rhein | 43,716 | 250 % | 250 % |
| Harsewinkel | 25,480 | 260 % | 370 % |
| Schloß Holte-Stukenbrock | 26,297 | 280 % | 370 % |
| Langenfeld (Rheinland) | 59,821 | 299 % | 299 % |
| Attendorn | 23,376 | 315 % | 395 % |
| Wettringen | 8,190 | 340 % | 375 % |
| Reken | 14,937 | 350 % | 390 % |
| Schmallenberg | 24,728 | 360 % | 380 % |
| Düsseldorf | 619,444 | 374 % | — |
04 Property tax in Nordrhein-Westfalen
Property tax (Grundsteuer) is calculated as assessed base amount (Grundsteuermessbetrag, shown on the notice from your tax office) × the local rate (Hebesatz). In Nordrhein-Westfalen (median) the rate for residential and commercial property (Grundsteuer B) was 522 % in 2026.
| Base amount (Messbetrag) | Property tax per year in Nordrhein-Westfalen (median) | Per quarter |
|---|---|---|
| €30 | €156 | €39 |
| €60 | €313 | €78 |
| €120 | €626 | €156 |
The rate is 142 points above the median in Germany (380 %).
Businesses in Nordrhein-Westfalen (median) pay trade tax (Gewerbesteuer) at a rate of 448 %; 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 Nordrhein-Westfalen
- STEP 01Register within 2 weeksRegister your new address at the registration office of your new municipality in Nordrhein-Westfalen 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: Nordrhein-Westfalen
Q01How many municipalities are there in Nordrhein-Westfalen?
Nordrhein-Westfalen has 396 municipalities in 53 districts, with about 17,986,214 inhabitants.
Q02What is the largest city in Nordrhein-Westfalen?
Köln with 1,025,523 inhabitants.
Q03How high is property tax in Nordrhein-Westfalen?
The median rate for property tax B was 521.5 % in 2026; the highest was Duisburg (1,169 %), the lowest Verl (190 %).
Q04Which property-tax model does Nordrhein-Westfalen use?
federal model.