Real Estate Transfer Tax Berlin 2025: Costs, Examples and Tips

Real Estate Transfer Tax Berlin 2026: Current Costs When Buying Property

The real estate transfer tax in Berlin is 6% of the property purchase price and is one of the most important incidental costs when buying an apartment. This puts Berlin above the German average and among the more expensive federal states in terms of real estate transfer tax.

What is the real estate transfer tax and when is it due?

The real estate transfer tax is a tax that is incurred when purchasing land and property and must be paid to the respective federal state. It becomes due as soon as the purchase agreement has been signed by both parties and the notary. Payment usually takes place a few weeks after the notary appointment, before ownership is entered in the land register.

Calculating the real estate transfer tax in Berlin

The real estate transfer tax is calculated based on the purchase price of the property, not the market value. This means that for a purchase price of 400,000 euros for a Berlin condominium, the real estate transfer tax amounts to 24,000 euros (6% of 400,000 euros).

The tax applies exclusively to the purchase price of the property itself. Costs for furniture, built-in kitchens, or other movable items are not included, provided they are listed separately in the purchase agreement.

Real estate transfer tax levels by federal state comparison

At 6%, Berlin is in the upper mid-range among German federal states:

Lowest rates:

• Bavaria: 3.5%
• Saxony: 3.5%

Mid-range rates:

• Baden-Württemberg: 5%
• Rhineland-Palatinate: 5%
• Hesse: 6%
• Berlin: 6%

Highest rates:

• Brandenburg: 6.5%
• Thuringia: 6.5%
• North Rhine-Westphalia: 6.5%
• Schleswig-Holstein: 6.5%
• Saarland: 6.5%

In direct comparison, buyers in Berlin pay significantly more than in Bavaria or Saxony. For a 400,000-euro property, that makes a difference of 10,000 euros (24,000 euros in Berlin vs. 14,000 euros in Bavaria).

Real estate transfer tax calculation example: Practical examples

Example 1: 2-room period apartment in Neukölln

• Purchase price: 350,000 euros
• Real estate transfer tax Berlin (6%): 21,000 euros
• Total closing costs (approx. 12%): 42,000 euros

Example 2: 4-room family apartment in Charlottenburg

• Purchase price: 750,000 euros
• Real estate transfer tax Berlin (6%): 45,000 euros
• Total closing costs (approx. 12%): 90,000 euros

Example 3: 1-room apartment in Wedding

• Purchase price: 250,000 euros
• Real estate transfer tax Berlin (6%): 15,000 euros
• Total closing costs (approx. 12%): 30,000 euros

These examples show that the real estate transfer tax makes up the largest share of the closing costs and should definitely be included in your financing plan.

Other closing costs in Berlin

In addition to the real estate transfer tax, other costs arise when buying property in Berlin:

Notary fees: About 1.5% of the purchase price for notarization and processing of the purchase agreement

Land register fees: Approximately 0.5% of the purchase price for the change of ownership

Brokerage commission: If a broker is involved, the fee is 3.57% of the purchase price including VAT, split between buyer and seller

Total: Closing costs in Berlin amount to approximately 12-15% of the purchase price.

Saving on real estate transfer tax: Legal optimization options

List movable items separately

Kitchens, furniture, or other movable furnishings can be listed separately in the purchase agreement. These are not subject to the real estate transfer tax. Important: The price must be appropriate and in line with the market.

Heritable building right instead of purchase

With a heritable building right, you do not buy the land but acquire only the right to build on it for a specified period. The real estate transfer tax is levied only on the value of the building, not on the land.

Use intra-family transfers

No real estate transfer tax is due on gifts or inheritances. Families can take this into account in their wealth planning.

Partial purchase over several years

Purchasing property shares in different years can offer tax advantages in some cases but requires careful legal planning.

Payment and deadlines for the real estate transfer tax

The real estate transfer tax is levied by the Berlin tax office for transfer taxes and real estate. After signing the contract, you will receive a tax assessment with a payment deadline that is usually four weeks.

Important: The real estate transfer tax must be paid before the change of ownership can be entered in the land register. Only after payment does the tax office issue a clearance certificate.

Financing the real estate transfer tax

The real estate transfer tax cannot be financed through a standard mortgage and must be paid from equity or a separate loan. Be sure to include these costs in your financing plan.

Financing options

Equity: The safest option is to pay from existing equity

Private loan: Loans from family or friends on favorable terms

Installment loan: Banks offer specific loans for closing costs

Building society loan: If you have an existing building savings contract, an advance loan is often possible

Tax treatment after the purchase

Owner-occupiers

The real estate transfer tax paid cannot be deducted for owner-occupied properties. However, it increases the acquisition costs and reduces the taxable gain in the event of a later sale.

Rented properties

If the property is rented out, the real estate transfer tax can be claimed for tax purposes as part of the acquisition costs through depreciation. The annual depreciation is 2% of the acquisition costs over 50 years.

Special features for new builds

For new builds, the real estate transfer tax is levied only on the land share if the land and the building are purchased from different contracting parties. When buying from a developer, the tax is levied on the total price.

Share deals and asset deals

There are special features in corporate acquisitions. In a share deal, real estate transfer tax is due from 95% of the shares acquired. In an asset deal, where the property itself is purchased, it is always due.

Conclusion: Real estate transfer tax as a key cost factor

The 6% real estate transfer tax in Berlin is a significant cost factor when buying property. For an average Berlin condominium priced at 500,000 euros, 30,000 euros of real estate transfer tax alone will be due. These costs should be included in your financing from the outset.

As a reliable partner for property purchases in Berlin, we at E-Homes provide comprehensive advice on all aspects of closing costs. From initial financing planning to successful transfer of ownership, we support you with expertise.

Contact us for a non-binding consultation on your property purchase in Berlin. Our experts will help you calculate all costs realistically and develop the optimal financing strategy.

Frequently asked questions about the real estate transfer tax in Berlin

How high is the real estate transfer tax in Berlin?

The real estate transfer tax in Berlin is 6% of the property purchase price. For a purchase price of 400,000 euros, 24,000 euros of real estate transfer tax is due. Berlin is therefore above the German average.

Can you avoid the real estate transfer tax?

The real estate transfer tax cannot be avoided, but it can be optimized through legal structuring. Movable items such as kitchens can be listed separately. Heritable building rights or intra-family transfers can also offer tax advantages.

When is the real estate transfer tax due?

The real estate transfer tax is typically assessed by the tax office about 2-4 weeks after the notarization of the purchase agreement. It must be paid before the change of ownership can be entered in the land register.

Is the real estate transfer tax tax-deductible?

For owner-occupied properties, the real estate transfer tax is not deductible. For rented properties, it can be depreciated as part of the acquisition costs over 50 years at 2% per year.

What other closing costs apply in Berlin?

In addition to the real estate transfer tax (6%), notary fees (approx. 1.5%), land register fees (approx. 0.5%), and potentially a brokerage commission (3.57%) apply. In total, approximately 12-15% of the purchase price.