In short
Whether a state refunds or reduces the transfer tax for a first home, how much and on what conditions, as read in official sources. Aid: Yes: 1 of the 16 states (Hesse).
State by state
Baden-Württemberg
Baden-Württemberg has no first-buyer relief on transfer tax in the official sources read: the full 5% applies.
Bavaria
Bavaria has no first-buyer relief on transfer tax in the official sources read: the full 3.5% applies.
Berlin
Berlin has no first-buyer relief on transfer tax in the official sources read: the full 6% applies.
Brandenburg
Brandenburg has no first-buyer relief on transfer tax in the official sources read: the full 6.5% applies.
Bremen
Bremen has no first-buyer relief on transfer tax in the official sources read: the full 5.5% applies.
Hamburg
Hamburg has no first-buyer relief on transfer tax in the official sources read: the full 5.5% applies.
Hesse
Hesse refunds transfer tax on a first home (Hessengeld): €10,000 per buyer (at most €20,000) plus €5,000 per child under 18, capped at the transfer tax paid, paid in 10 equal yearly instalments.
Lower Saxony
Lower Saxony has no first-buyer relief on transfer tax in the official sources read: the full 5% applies.
Mecklenburg-Western Pomerania
Mecklenburg-Western Pomerania has no first-buyer relief on transfer tax in the official sources read: the full 6% applies.
North Rhine-Westphalia
North Rhine-Westphalia has no first-buyer relief on transfer tax in the official sources read: the full 6.5% applies.
Rhineland-Palatinate
Rhineland-Palatinate has no first-buyer relief on transfer tax in the official sources read: the full 5% applies.
Saarland
Saarland has no first-buyer relief on transfer tax in the official sources read: the full 6.5% applies.
Saxony
Saxony has no first-buyer relief on transfer tax in the official sources read: the full 5.5% applies.
Saxony-Anhalt
Saxony-Anhalt has no first-buyer relief on transfer tax in the official sources read: the full 5% applies.
Schleswig-Holstein
Schleswig-Holstein has no first-buyer relief on transfer tax in the official sources read: the full 6.5% applies.
Thuringia
Thuringia: no first-buyer relief could be confirmed in force in the official sources read; ask the state tax office.
The table
First-time buyer aid on transfer tax, by state: 16 states
| State | Aid | Amount | Conditions |
|---|---|---|---|
| Baden-Württemberg | None found | — | — |
| Bavaria | None found | — | — |
| Berlin | None found | — | — |
| Brandenburg | None found | — | — |
| Bremen | None found | — | — |
| Hamburg | None found | — | — |
| Hesse | Yes | €10,000 per buyer (at most €20,000) plus €5,000 per child under 18, capped at the transfer tax paid, paid in 10 equal yearly instalments | First home for own use, deed signed from 1 March 2024, every buyer named in the deed, main residence within 3 years, online application to WIBank; no income or price cap |
| Lower Saxony | None found | — | — |
| Mecklenburg-Western Pomerania | None found | — | — |
| North Rhine-Westphalia | None found | — | — |
| Rhineland-Palatinate | None found | — | — |
| Saarland | None found | — | — |
| Saxony | None found | — | — |
| Saxony-Anhalt | None found | — | — |
| Schleswig-Holstein | None found | — | — |
| Thuringia | Not confirmed | — | — |
“—” means the source read does not state it. Download the data: first-buyer-aid.json (CC BY 4.0, cite Payotte with a link).
- Baden-Württemberg: No first-buyer relief found in the official sources read; no federal allowance is in force (only proposals).
- Bavaria: No first-buyer relief found in the official sources read; no federal allowance is in force (only proposals).
- Berlin: No first-buyer relief found in the official sources read; no federal allowance is in force (only proposals).
- Brandenburg: No first-buyer relief found in the official sources read; no federal allowance is in force (only proposals).
- Bremen: No first-buyer relief found in the official sources read; no federal allowance is in force (only proposals).
- Hamburg: No first-buyer relief found in the official sources read; no federal allowance is in force (only proposals).
- Lower Saxony: No first-buyer relief found in the official sources read; no federal allowance is in force (only proposals).
- Mecklenburg-Western Pomerania: No first-buyer relief found in the official sources read; no federal allowance is in force (only proposals).
- North Rhine-Westphalia: The state tax office page read gives the 6.5% rate and no relief; whether a former support programme still runs could not be read at an official source.
- Rhineland-Palatinate: No first-buyer relief found in the official sources read; no federal allowance is in force (only proposals).
- Saarland: No first-buyer relief found in the official sources read; no federal allowance is in force (only proposals).
- Saxony: No first-buyer relief found in the official sources read; no federal allowance is in force (only proposals).
- Saxony-Anhalt: No first-buyer relief found in the official sources read; no federal allowance is in force (only proposals).
- Schleswig-Holstein: No first-buyer relief found in the official sources read; no federal allowance is in force (only proposals).
- Thuringia: A 2023 state law on first purchases exists, but its application in 2026 could not be read at an official source.