Germany: tax on selling a property (Spekulationssteuer) calculator
Whether the sale is taxable and how much income tax with solidarity surcharge and church tax the gain costs, under the 2026 tariff.
Tax on the sale
€55,992.02
on a gain of €125,000.00: on average 44.8% of the gain
- Gain €125,000.00
- Marginal rate 42%
- Ten-year period ends June 15, 2030
You sell for €450,000.00 and pay €15,000.00 of selling costs. The acquisition costs of €345,000.00 minus €35,000.00 of AfA give €310,000.00: the gain is €125,000.00. The sale is within the ten-year period, which ends on June 15, 2030, and the owner-occupation exception does not apply: the gain is taxed at your personal tax rate. Your tax rises from €14,233.00 to €70,225.02: €55,992.02 more, 44.8% of the gain.
Of €100 of gain, €55 are left to you after tax. If you wait until June 16, 2030, the sale is tax-free: the ten-year period counts from the purchase contract. You report the gain in the tax return of the year of sale, in Annex SO.
- The gain is taxed at your personal tax rate, not at the flat rate of 25% for investment income (EStG § 32d).
- If you did not live in the property exclusively yourself, nor in the year of sale and the two years before, the owner-occupation exception does not apply.
What becomes of the gain
- Stays with you€69,00855%
- Tax€55,99245%
I’m not an accountant or a financial advisor. This is an estimate, for information only. Check with a professional before you decide.
Show the detailsHide the details
| Sale price | €450,000.00 | |
|---|---|---|
| − | Selling costsincome-related expenses | €15,000.00 |
| − | Acquisition and production costs€345,000.00 minus AfA claimed of €35,000.00 | €310,000.00 |
| = | Gain | €125,000.00 |
| Taxable income without the gain | €60,000.00 | |
| Taxable income with the gain | €185,000.00 | |
| Income tax without the gainno solidarity surcharge below the exemption limit | €14,233.00 | |
| Income tax with the gain€66,564.00 income tax, €3,661.02 solidarity surcharge | €70,225.02 | |
| = | Extra tax due to the sale | €55,992.02 |
How it works
- The sale of a property is taxable if no more than ten years lie between acquisition and disposal (EStG § 23 para. 1 sentence 1 No. 1). What counts, in principle, is the day the contract is concluded, not the day of the land register entry (BFH IX R 23/13). The period ends on the day that corresponds to the purchase date ten years later; from the following day the sale is tax-free. Exempt is anyone who lived in the property exclusively themselves until the sale, or in the year of sale and the two years before.
- The gain is the sale price minus acquisition or production costs minus income-related expenses, such as agent and notary on the sale. If the property was rented out, the depreciation claimed (AfA) is deducted from the acquisition costs and increases the gain (EStG § 23 para. 3 sentence 4). If the whole gain of the year from private disposal transactions is under €1,000, it stays tax-free; from €1,000 everything is taxed.
- The gain is added to your other taxable income and taxed under the tariff of EStG § 32a, with the splitting tariff for joint assessment. On top come the solidarity surcharge, which is only due above the exemption limit, and church tax if applicable. The page calculates the difference: the tax with the gain minus the tax without it.
Worked example
Purchase on 15.06.2020 for a total of €345,000 including costs, €35,000 AfA in the rental years; sale on 20.10.2026 for €450,000 with €15,000 costs: the gain is 450,000 − 15,000 − (345,000 − 35,000) = €125,000. At €60,000 taxable income it rises to €185,000: the tax goes from €14,233 to €66,564 plus €3,661.02 solidarity surcharge, so €55,992.02 more. With a sale from 16.06.2030 it would be tax-free.
Sources
- Income Tax Act (EStG) § 23: private disposal transactions — gesetze-im-internet.de (in German)
- Income Tax Act (EStG) § 32a: income tax tariff (in German)
- Income Tax Act (EStG) § 32d: the flat rate of 25% applies only to investment income (in German)
- Federal Fiscal Court, judgment of 3 September 2019, IX R 10/19: owner occupation in the year of disposal and the two preceding years (in German)
- Federal Fiscal Court, judgment of 10 February 2015, IX R 23/13: the binding purchase contract is what counts (in German)
- Fiscal Code (AO) § 108: periods and dates (in German)
- Commercial Code (HGB) § 255: acquisition and production costs, including incidental costs (in German)
Text checked on October 6, 2026
Good to know
- This is an estimate of the extra tax with the 2026 tariff and without your other income in detail. What counts is the tax assessment, which includes child allowances, loss carry-forwards and other income.
- If only part of the property was lived in by you, for example in a two-family house, parts of the building that are independent assets are considered separately (EStG § 23 para. 1 sentence 1 No. 1 sentence 2): this page calculates the property as a whole.
- For an inheritance or gift, the acquisition by the predecessor counts for the ten-year period (EStG § 23 para. 1 sentence 3): use their purchase date. Which acquisition costs you may use is a question for tax advice.
- The costs the buyer bears (transfer tax, notary of the purchase, land registry) play no role in your tax. The agent and notary costs you pay as the seller are income-related expenses.
- Other private disposal gains of the same year, for example from assets you owned for less than a year (EStG § 23 para. 1 sentence 1 No. 2), count toward the exemption limit of €1,000: the page does not know them.
- The Spekulationssteuer is not a separate tax: it is the normal income tax on income from private disposal transactions (EStG § 22 No. 2).
Frequently asked questions
When do I pay no tax on selling a property in Germany?
If more than ten years lie between purchase and sale, if you lived in the property exclusively yourself or in the year of sale and the two years before, or if the gain is under €1,000 (EStG § 23).
How is the ten-year period calculated?
From the date of the notarized purchase contract of the acquisition to the date of the sale contract. The period ends on the day that corresponds to the purchase date ten years later; from the day after, the sale is tax-free (AO § 108, BGB §§ 187, 188).
Do I have to have lived in it myself for three full years?
No. A continuous period spanning three calendar years is enough: the previous year in full, the year of sale and the second year before on at least one day (BFH IX R 10/19, one year and two days).
How high is the tax on the gain?
There is no flat rate: the gain is added to your other income and taxed under the income tax tariff, plus solidarity surcharge and church tax if applicable.
Does the depreciation I claimed count?
Yes: depreciation you deducted while renting reduces the acquisition costs and so increases the gain (EStG § 23 para. 3 sentence 4).