Property tax

Understand your German property tax bill (Grundsteuerbescheid), find your municipality's rate (Hebesatz) and learn how to object – for every state.

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The first English guides are coming soon.

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01
How property tax is calculated
Assessed base amount (from the tax office) × local rate (Hebesatz, set by the municipality) = property tax per year. Every municipality sets its own rate, so the tax differs a lot from place to place.
02
Reform since 2025
New property values apply since 1 January 2025. Many municipalities adjusted their rates so that their total income doesn't rise.
03
Different models per state
Most states use the federal model. Baden-Württemberg, Bavaria, Hamburg, Hesse and Lower Saxony have their own models; Saarland and Saxony use different factors.
04
Property tax A, B and C
Property tax A applies to farmland and forestry, B to all other plots. Some municipalities also levy property tax C on vacant building plots.
05
Due dates
Property tax is usually due quarterly – on 15 February, 15 May, 15 August and 15 November. On request you can pay once a year.
§ 28 GrStG
06
Tenants pay via service charges
Landlords may pass property tax on to tenants through the service charges – check your statement when the rate changes.
§ 2 BetrKV

Since the 2025 reform, property tax is calculated differently and many bills changed. Each municipality sets its own rate (Hebesatz).

We explain each step of the calculation and who to contact for what.

Q01Where do I object to my property tax value?

At the tax office (Finanzamt) – not at the municipality. The deadline is one month after you receive the notice.