{
  "source": "https://rendite.app/grunderwerbsteuer",
  "license": "CC-BY-4.0",
  "attribution": "Rendite (rendite.app)",
  "note": "Rates are set by each Bundesland; the governing source is that state’s Grunderwerbsteuersatzgesetz.",
  "verified": "2026-07-27",
  "unit": "percent of the purchase price",
  "states": [
    {
      "name": "Bayern",
      "slug": "bayern",
      "rate_percent": 3.5,
      "in_effect_since": "1997-01-01"
    },
    {
      "name": "Baden-Württemberg",
      "slug": "baden-wuerttemberg",
      "rate_percent": 5,
      "in_effect_since": "2011-11-05"
    },
    {
      "name": "Niedersachsen",
      "slug": "niedersachsen",
      "rate_percent": 5,
      "in_effect_since": "2014-01-01"
    },
    {
      "name": "Rheinland-Pfalz",
      "slug": "rheinland-pfalz",
      "rate_percent": 5,
      "in_effect_since": "2012-03-01"
    },
    {
      "name": "Sachsen-Anhalt",
      "slug": "sachsen-anhalt",
      "rate_percent": 5,
      "in_effect_since": "2012-03-01"
    },
    {
      "name": "Thüringen",
      "slug": "thueringen",
      "rate_percent": 5,
      "in_effect_since": "2024-01-01"
    },
    {
      "name": "Bremen",
      "slug": "bremen",
      "rate_percent": 5.5,
      "in_effect_since": "2025-07-01"
    },
    {
      "name": "Hamburg",
      "slug": "hamburg",
      "rate_percent": 5.5,
      "in_effect_since": "2023-01-01"
    },
    {
      "name": "Sachsen",
      "slug": "sachsen",
      "rate_percent": 5.5,
      "in_effect_since": "2023-01-01"
    },
    {
      "name": "Berlin",
      "slug": "berlin",
      "rate_percent": 6,
      "in_effect_since": "2014-01-01"
    },
    {
      "name": "Hessen",
      "slug": "hessen",
      "rate_percent": 6,
      "in_effect_since": "2014-08-01"
    },
    {
      "name": "Mecklenburg-Vorpommern",
      "slug": "mecklenburg-vorpommern",
      "rate_percent": 6,
      "in_effect_since": "2019-07-01"
    },
    {
      "name": "Brandenburg",
      "slug": "brandenburg",
      "rate_percent": 6.5,
      "in_effect_since": "2015-07-01"
    },
    {
      "name": "Nordrhein-Westfalen",
      "slug": "nordrhein-westfalen",
      "rate_percent": 6.5,
      "in_effect_since": "2015-01-01"
    },
    {
      "name": "Saarland",
      "slug": "saarland",
      "rate_percent": 6.5,
      "in_effect_since": "2015-01-01"
    },
    {
      "name": "Schleswig-Holstein",
      "slug": "schleswig-holstein",
      "rate_percent": 6.5,
      "in_effect_since": "2014-01-01"
    }
  ]
}