German Grundsteuer Calculator 2025 — Property Tax Reform

Under Germany's 2025 Grundsteuer reform, property tax equals: Assessed value × Steuermesszahl (0.31‰) × Municipal Hebesatz. On a €200,000 assessed value in a city with 400% Hebesatz, the annual tax is approximately €248.

Grundsteuerwert from your property tax notice (Grundsteuerbescheid)

For residential property: typically 0.31‰ under the federal model

Set by your municipality. Berlin: 810%, Munich: 535%, Frankfurt: 500%

Tax Base Amount (Steuermessbetrag, €)

EUR62

Annual Grundsteuer

EUR248

Monthly Equivalent

EUR21

Under the 2025 Grundsteuerreform, properties were reassessed as of 1 January 2022. Some states (Bayern, Baden-Württemberg, Hamburg, Hessen, Niedersachsen, Sachsen) use their own models instead of the federal model.

What is the Grundsteuer-Rechner?

Germany's Grundsteuer was fundamentally reformed from 2025. Properties were reassessed as of 1 January 2022, replacing values that dated back to 1964 (West) and 1935 (East). The federal model calculates tax as: Grundsteuerwert × Steuermesszahl × Hebesatz. Municipalities set their own Hebesatz multiplier, creating significant regional variation.

Formula

Steuermessbetrag = Land value × Steuermesszahl. Annual tax = Steuermessbetrag × Hebesatz ÷ 100.
GW
= Grundsteuerwert (assessed land value)
m
= Steuermesszahl (federal base rate, e.g. 0.31‰)
H
= Hebesatz (municipal multiplier, e.g. 400%)

How to use the Grundsteuer-Rechner

  1. 1

    Step 1

    Find your Grundsteuerwert on your property tax assessment notice.

  2. 2

    Step 2

    Enter the Steuermesszahl (0.31‰ is standard for residential property under the federal model).

  3. 3

    Step 3

    Enter your municipality's Hebesatz (found on your local authority website).

  4. 4

    Step 4

    Read off your annual and monthly Grundsteuer.

Reviewed by

CalcHub Editorial Team

· Financial Content Team

Maintained by our finance content team. Calculators verified against RBI circulars, Income Tax Act, and published formulas. Expert reviewer applications open.

Our editorial team audits every calculator formula against primary sources (RBI, CBDT, SEBI, ICMR) quarterly. We are onboarding independent Chartered Accountants and Certified Financial Planners to review individual calculators — apply at /experts/apply.

Reviewed on

Frequently asked questions

When did the Grundsteuer reform take effect?

The new Grundsteuer values apply from 1 January 2025. Properties were assessed as of the reference date 1 January 2022. All owners received a new property tax assessment notice (Grundsteuerbescheid) in 2024.

What is the Hebesatz in major German cities?

Berlin has one of the highest at 810%, followed by Frankfurt at 500% and Munich at 535%. Smaller rural municipalities often have Hebesätze of 300–400%.

Which states do not use the federal Grundsteuer model?

Bayern, Baden-Württemberg, Hamburg, Hessen, Niedersachsen, and Sachsen have opted out and use their own state-specific models (Länderöffnungsklausel).

Sources

Weekly Indian rate update

RBI repo, top FD rates, tax deadlines. Free. No spam.

Calculated with CalcCrack