Grundsteuer in English
Grundsteuer for tenants: the property tax reform and your Nebenkosten
Since 2025 Germany has a new property tax. Owners pay it, but in most rental flats it ends up in the tenant's utility bill. Here is how the Grundsteuer is calculated, how it is passed on to you, and what you can check in your statement.
By Phil Holthaus & Johann Slawski, founders of nebify — Nebenkostenabrechnungen checked by people and software.
Last updated October 21, 2026
Key facts at a glance
- The owner pays the Grundsteuer, but may pass it on to tenants as an operating cost if the contract allows it.
- Since 1 January 2025 a new Grundsteuer applies. For many buildings the amount has changed.
- You see the effect for the first time in the statement for 2025, due by 31 December 2026.
- The total must match the municipality's tax notice, which you may ask to see.
- A later increase for a past year may usually only be claimed within three months.
Already got your statement? Upload it to the free pre-check and see in 2 minutes whether your Grundsteuer and other items look plausible.
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In Germany the owner pays the Grundsteuer, but may pass it on to tenants through the Nebenkostenabrechnung if the rental contract allows operating costs. Since 2025 the tax is calculated in a new way, so many tenants see a change in their 2025 statement. Check the amount against the tax notice and make sure it is split by the agreed key.
How the Grundsteuer is calculated
Three steps
- 1. Value or area
- The tax office assesses the property: by value or, in some states, by area
- 2. Tax rate (Messzahl)
- A small percentage turns it into a base amount
- 3. Municipal rate (Hebesatz)
- The town multiplies the base amount by its own rate
Most states use the federal model. For residential property its tax rate is 0.31 per mille (§ 15 (1) GrStG). Berlin, Bremen, Saarland and Saxony apply it with their own rates, Thuringia from 2027. Baden-Württemberg, Bavaria, Hamburg, Hesse and Lower Saxony have their own models, some based on area rather than value. The municipal rate differs from town to town.
How it is passed on to you
„die laufenden öffentlichen Lasten des Grundstücks, hierzu gehört namentlich die Grundsteuer“In English: “the recurring public charges on the property, which include in particular the property tax”
If your contract says you bear operating costs, the landlord may put the Grundsteuer into your Nebenkostenabrechnung. It is usually split by floor area. In a building with shops or offices, the landlord must make sure the commercial part does not end up with the tenants, especially where the tax for commercial property is higher.
What to check in your statement
Total matches the notice
The amount for the building must match the Grundsteuerbescheid of the municipality for that year. Ask to see it.
Right year
The 2025 statement must use the new tax for 2025, not a mix with the old one.
Right key
Usually floor area. Check that the total area and your area are the same as for other items.
Commercial units
In mixed buildings, ask how the tax for commercial units was taken out.
Late claims
A back claim for a past year after a new notice is usually only allowed within three months of the notice.
Estimate your share before the statement comes
To estimate your share, you need three figures:
- the Grundsteuer for the whole building from the tax notice,
- the total floor area used in your statement,
- and your own floor area.
Your share is the building’s tax divided by the total area, multiplied by your area.
Our Grundsteuer calculator does this for you, in German. Open the calculator
Big jump in your Grundsteuer?
Whether the new property tax was split correctly, whether commercial units are taken out and whether a later claim is still allowed only shows with the tax notice and your contract. We check it for you and explain the result in English.
The Grundsteuer is one item among many in your statement. How a check of your Nebenkostenabrechnung in English works and what you need for it is explained step by step on our main page.
If you read German: our page Nebenkostenabrechnung prüfen lassen explains the same check in German.
FAQ: Grundsteuer for tenants
Do tenants pay Grundsteuer in Germany?
Why did my Grundsteuer change in 2025?
When will I see the new Grundsteuer in my utility bill?
Can my landlord charge more Grundsteuer later?
How can I check the Grundsteuer in my statement?
Is the Grundsteuer in your statement right?
Upload your statement to the free pre-check. You see in English whether the Grundsteuer and the other items look plausible.
Start free pre-checkNebenkostenabrechnung check in English
Money-back guarantee on the full check for residential tenants.
Legal note: This guide gives general information and is not legal advice on your individual case. Whether an item in your statement is actually not allowed depends on your rental contract and the facts of your case. For legal questions, a tenants' association (Mieterverein) or a lawyer specialising in tenancy law (Fachanwalt für Mietrecht) can help you.
More guides in English
- → What can your landlord charge in Germany? The Betriebskosten list in English
- → Belegeinsicht: how to see the invoices behind your utility bill
- → Average utility costs in Germany: Nebenkosten per square meter and what is normal
- → Your German utility bill explained: what the Nebenkostenabrechnung really says
- → How to object to your Nebenkostenabrechnung in Germany
- → Nebenkostenabrechnung check in English: how it works and what it costs