Property & Housing

Buying property in Germany – financing, closing costs, rental yield and property tax

This guide combines purchase ancillary costs, annuity financing, rental yield and the 2025 property-tax reform into a coherent view of buying and letting decisions.

Updated on Apr 21, 2026 Topic: Mortgage, purchase costs, rental yield, property tax

Five calculators for a complete property view

A property is not a single calculation but a bundle of connected items. Looking at the purchase price alone misses the cost blocks with the largest leverage. Five calculators cover the key perspectives:

Calculator Leading question
Mortgage calculator What is the monthly rate and the outstanding balance after 10 years?
Ancillary cost calculator How much equity goes to purchase ancillary costs?
Rental yield calculator What gross and net yield does the property generate?
Security-deposit calculator What is the landlord legally allowed to demand?
Property-tax calculator What annual tax does the plot carry?

Purchase ancillary costs: 8 to 12 percent, depending on state

Ancillary costs in a property purchase consist of three main blocks: real-estate transfer tax, notary/land register and broker commission. The transfer-tax rates differ by state:

Federal state Real-estate transfer tax
Bavaria, Saxony 3.5 %
Hamburg 5.5 %
Bremen, Lower Saxony, Rhineland-Palatinate, Saxony-Anhalt 5.0 %
Baden-Württemberg, Hesse, Berlin, Mecklenburg-Vorpommern 5.0 to 6.0 %
Brandenburg, NRW, Saarland, Schleswig-Holstein, Thuringia 6.5 %

Notary and land register together come to around 1.5 to 2.0 % of the purchase price. Notary fees are uniformly fixed by the German cost regulation (GNotKG). It pays off to ask for the complete fee schedule before notarisation, because extra services such as escrow accounts or cancellation orders are billed separately.

Broker commission in Germany has been split since December 2020: in the sale of a single-family house or condominium to a consumer, the seller bears at least half. Customary is a total of 7.14 % gross (3.57 % per party). In some regions a lower commission or a price-only model without a broker is also common.

A worked example for a row house in Bavaria, purchase price 500,000 €:

Item Calculation amount
Real-estate transfer tax 500,000 × 3.5 % 17,500 €
Notary and land register 500,000 × 1.8 % 9,000 €
Broker commission (buyer share) 500,000 × 3.57 % 17,850 €
Total ancillary costs 44,350 €

These roughly 44,000 € have to come out of equity in most cases, because banks are reluctant to finance them ("full financing" usually becomes significantly more expensive). The ancillary cost calculator covers the state-specific rates.

Mortgage: annuity, fixed-rate period, outstanding balance

A typical German mortgage is an annuity loan with a fixed-rate period of usually 10, 15 or 20 years. The monthly payment follows from loan amount, contract interest rate and initial repayment rate:

  • Payment = loan amount × (interest rate + initial repayment) ÷ 12

For 400,000 € loan, 3.5 % interest and 2 % initial repayment, this is (400,000 × 5.5 %) ÷ 12 = 1,833 € per month. The interest share falls and the principal share grows with each payment, because the outstanding balance gets smaller.

With a 15-year fixed-rate period, the key question is: what is the outstanding balance at the end?

Year Outstanding balance
0 400,000 €
5 357,000 €
10 305,000 €
15 243,000 €
20 169,000 €
25 81,000 €

After 15 years a follow-up financing is due. The interest rate at that time is unknown and can differ significantly from the initial one. Starting with higher repayment early reduces this refinancing risk noticeably.

Special repayments are particularly effective in the early years. 10,000 € special repayment in year 2 saves significantly more interest over a 25-year term than 10,000 € in year 18. Many banks allow 5 to 10 % special repayment per year at no extra cost.

The mortgage calculator shows monthly payment, interest share, principal share and outstanding-balance schedule transparently.

Equity: not just a requirement, but a lever

Banks evaluate financings via the loan-to-value (LTV) ratio. The lower the LTV, the lower the interest rate. Typical bands:

Loan-to-value Interest surcharge (order of magnitude)
up to 60 % base rate
up to 80 % +0.15 to +0.30 %
up to 90 % +0.30 to +0.60 %
100 % +0.60 to +1.00 %
over 100 % (incl. ancillary costs) +1.00 % and more

Anyone who covers ancillary costs and 20 % of the purchase price from equity does not only get a smaller loan but often a measurably better interest rate. Over a 25-year term, a 0.5 % rate difference quickly equals several tens of thousands of euros.

Rental yield: gross, net, and the difference between them

For let properties, yield is the most important metric. Three terms are common in practice:

  • Gross rental yield = annual cold rent ÷ purchase price × 100
  • Net rental yield = (annual cold rent − non-allocable costs) ÷ (purchase price + ancillary costs) × 100
  • Equity yield = (annual surplus after interest) ÷ equity employed × 100

A sample apartment costs 300,000 €, generates 10,500 € of annual cold rent and 27,000 € in ancillary costs. Non-allocable annual costs (administration, maintenance reserve, vacancy risk) total about 2,000 €:

Metric Calculation Value
Gross rental yield 10,500 ÷ 300,000 3.50 %
Net rental yield (10,500 − 2,000) ÷ 327,000 2.60 %

Without looking at net yield, the property appears significantly better than it actually is. The rental yield calculator outputs both values so that you can calculate honestly.

Property tax reform 2025: three factors, several models

On 1 January 2025 the German property tax was reformed. The calculation in the federal model follows three steps:

  1. Property-tax value is newly assessed (via the tax office) – from land reference value, plot size, building type, living area, year of construction.
  2. Property-tax measurement number (legally fixed, e.g. 0.031 % for residential property).
  3. Municipal multiplier (very different, often between 250 % and 1,000 %).

Final formula: property tax = property-tax value × measurement number × multiplier.

Several states use alternative models:

State Model
Federal model Bremen, Berlin, Brandenburg, MV, NRW, Rhineland-Palatinate, Saarland, Saxony-Anhalt, Schleswig-Holstein, Thuringia
Bavaria Area model (purely based on area)
Hamburg Residential-area model
Hesse Area-factor model
Lower Saxony Area-location model
Baden-Württemberg Land-value model

Municipal multipliers have been reset for 2025 in many municipalities – mostly revenue-neutral, occasionally up or down. The property-tax calculator helps with estimates in the federal model and reflects the key numbers from the tax notice.

Security deposit: capped at three months' cold rent

For residential leases, the security deposit is legally limited: a maximum of three months' cold rent. The tenant may pay it in three equal monthly instalments. The landlord must hold the deposit separately from their own assets, usually at the typical rate for savings deposits with three months' notice.

The security-deposit calculator computes the maximum deposit and the monthly instalments from the agreed cold rent.

Common errors in property purchases

  • Underestimating ancillary costs: planning with "around 5 %" regularly misses the broker commission.
  • Downplaying refinancing risk: 1.5 % repayment with a 10-year fixed-rate period leaves a large outstanding balance.
  • Confusing gross and net yield: administration, maintenance and vacancy are real.
  • Under-estimating property tax: it recurs and is not negotiable.
  • Full financing without equity: possible, but usually significantly more expensive.

Conclusion

An honest purchase decision needs the view across all building blocks: purchase price, ancillary costs, financing, rental yield, property tax. With the five calculators on Ultra-Rechner you can run through these perspectives separately, without losing track in an overloaded all-in-one mask.

Sources

FAQ

Frequently asked questions on this topic

How high are the purchase ancillary costs typically?

In total 8 to 12 percent of the purchase price. Of that, 3.5 to 6.5 % is the real-estate transfer tax (state-dependent), 1.5 to 2.0 % is notary and land register, and 0 to 3.57 % is the buyer's broker commission (depending on state and agreement).

What does 2 % initial repayment actually mean?

2 % initial repayment on a 200,000 € loan means 4,000 € is repaid in the first year. Due to compounding, the principal share grows over time as the outstanding balance falls – at 3.5 % interest and 2 % initial repayment, the effective term is roughly 25 to 26 years.

How is property tax calculated after the 2025 reform?

Through three factors: property-tax value × tax measurement number × municipal multiplier. The property-tax value is derived in the federal model from location, size, building type and land reference value. Several states (Bavaria, Hamburg, Hesse, Lower Saxony, Baden-Württemberg) use alternative state models.

Is buying a rented property worth it?

That is decided by the net yield after all operating costs – not the gross yield. An honest calculation includes vacancy risk (2 %), administration (300–500 € per year) and maintenance reserves (8–15 € per m² per year).

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Rental deposit calculator

Rental deposit, installment payment and interest income are calculated in accordance with Section 551 of the German Civil Code (BGB).