Grundsteuer is the German annual property tax on land and buildings. It is charged by the municipality but based on tax values and tax base amounts determined under federal or state law. Owners receive the tax bill, while tenants may see the amount passed through as operating costs if the lease allows it.

The old assessment values were based on outdated reference years, so Germany introduced the Grundsteuer reform from 1 January 2025. Each property was reassessed, and some federal states chose their own models instead of the federal model. The tax you pay from 2025 onward depends on the new value, the model and the municipality's Hebesatz.

The model depends on the federal state. Most states use the federal model. Bavaria uses an area model, Baden-Württemberg a land-value model, Hamburg a residential-location model, Hessen an area-factor model and Lower Saxony an area-location model. The calculator selects the model from the address.

The Hebesatz is the municipal multiplier, not the property tax rate itself. After the tax office determines the tax base amount, the municipality multiplies that amount by its Hebesatz to calculate the actual annual Grundsteuer. Two similar properties can therefore have different tax bills in different municipalities.

The Bodenrichtwert is the official standard land value for a zone. In value-based models it can have a large effect on the tax value. The calculator can load official land-value data for supported areas; otherwise you can enter the value from the official BORIS portal or your assessment notice.

In many residential leases, Grundsteuer is included in recoverable operating costs and appears in the annual service-charge statement. The legal taxpayer remains the owner, but the economic burden can be passed on if the lease and operating-cost rules allow it.

Look for the Grundsteuerwert or equivalent property-tax value, the Steuermessbetrag and the municipality's Hebesatz. If you already have these assessment values, the quick property-tax calculator can be faster than the full address-based calculator.

Municipalities commonly collect Grundsteuer in quarterly instalments on 15 February, 15 May, 15 August and 15 November, unless annual payment has been arranged. The exact due dates and amount are shown in the municipal property-tax notice.