How Germany’s 2026 property tax bills are calculated: the new base value and Hebesatz, city rates in Berlin, Hamburg and Frankfurt, quarterly due dates, and why changes in 2026 must be reported by 31 March 2027.
For 2026, all property tax (Grundsteuer) bills reflect Germany’s reformed system that began with new valuations from 1 January 2025. The bill amount equals the assessed base (Grundsteuerwert or a state‑specific equivalent), multiplied by the federal assessment rate (Steuermesszahl), then by the city’s multiplier (Hebesatz). In short: Base value × Messzahl × Hebesatz = annual Grundsteuer. The Federal Finance Ministry explains this calculation and confirms that municipalities set the Hebesatz. ([bundesfinanzministerium.de](https://www.bundesfinanzministerium.de/Monatsberichte/2021/11/Inhalte/Kapitel-3-Analysen/3-2-grundsteuerreform.htm?utm_source=openai))
Key city multipliers for 2026: - Berlin (Grundsteuer B): 470% since 1 January 2025. Berlin cut its B rate from 810% to 470% to implement the reform. ([berlin.de](https://www.berlin.de/grundsteuer/?utm_source=openai)) - Hamburg (Grundsteuer B): 975% since 2025. Hamburg also set a separate Grundsteuer C at 8,000% for certain buildable but undeveloped plots. ([hamburg.de](https://www.hamburg.de/politik-und-verwaltung/behoerden/finanzbehoerde/themen/grundsteuer/aktuelles-295716)) - Frankfurt am Main (Grundsteuer B): 854.69% for the 2026 calendar year, with 317.62% for Grundsteuer A. ([frankfurt.de](https://frankfurt.de/-/media/frankfurtde/service-und-rathaus/verwaltung/amtsblatt/pdf/amtsblatt/amtsblatt-2026/regulaere-ausgaben-2026/ab2026_nr_1-2-3.pdf))
These percentages are multipliers applied to the federal or state assessment base; they are not tax rates on a property’s market value. Differences between cities are substantial and directly drive the annual bill. Always check which category applies: Grundsteuer A (agricultural/forestry), B (most residential and commercial), or in some cities C (certain undeveloped lots). ([bundesfinanzministerium.de](https://www.bundesfinanzministerium.de/Monatsberichte/2021/11/Inhalte/Kapitel-3-Analysen/3-2-grundsteuerreform.htm?utm_source=openai))
Under the federal model (Bundesmodell), most states—including Berlin—determine a Grundsteuerwert using land value and a standardized rent approach, then apply a significantly reduced Messzahl (for example, 0.031% for residential, 0.034% for non‑residential) before the city’s Hebesatz is applied. Berlin follows the federal model but passed its own “Berliner Grundsteuermesszahlengesetz” (BlnGrStMG) to adjust Messzahlen within Berlin. The City of Berlin notes this and the 470% Hebesatz effective from 1 January 2025. ([bundesfinanzministerium.de](https://www.bundesfinanzministerium.de/Content/DE/FAQ/faq-die-neue-grundsteuer.htm?utm_source=openai))
Hessen, where Frankfurt sits, does not use the federal model for Grundsteuer B. The Hessian law (HGrStG) uses a “Flächen‑Faktor‑Verfahren” based mainly on area and a location factor derived from local land values. The municipality still multiplies the resulting assessed amount by its Hebesatz—in Frankfurt’s case, 854.69% for 2026. The state explains its method and the legal basis. ([finanzamt.hessen.de](https://finanzamt.hessen.de/node/59?utm_source=openai))
Hamburg uses its own city law. It set a Hebesatz of 975% for Grundsteuer B and defines specific Messzahlen for uses (e.g., 70% for residential floor area and 87% for non‑residential), plus a high Grundsteuer C (8,000%) for qualifying undeveloped plots. These parameters interact the same way: base figure × Messzahl × 975% Hebesatz. ([hamburg.de](https://www.hamburg.de/politik-und-verwaltung/behoerden/finanzbehoerde/themen/grundsteuer/aktuelles-295716))
Berlin: The Senate confirms a Grundsteuer B Hebesatz of 470% from 1 January 2025. Berlin also reduced Grundsteuer A to 0% in the reform. Your 2026 bill therefore uses the new federal‑model base, Berlin’s Messzahlen under BlnGrStMG, and the 470% Hebesatz. ([berlin.de](https://www.berlin.de/grundsteuer/?utm_source=openai))
Hamburg: The Finance Authority set 975% for Grundsteuer B, with first‑year 2025 payments re‑timed and, from 2026, the standard quarterly schedule reinstated (15 Feb, 15 May, 15 Aug, 15 Nov). Hamburg also applies reductions or surcharges through its own Messzahl rules and a Grundsteuer C of 8,000% for certain undeveloped but buildable plots. ([hamburg.de](https://www.hamburg.de/politik-und-verwaltung/behoerden/finanzbehoerde/themen/grundsteuer/aktuelles-295716))
Frankfurt am Main: The City’s official gazette confirms continuity of the 854.69% Hebesatz for Grundsteuer B in 2026 and lists the standard quarterly due dates. Frankfurt implements the Hessian area‑factor model to compute the base before applying the city multiplier. ([frankfurt.de](https://frankfurt.de/-/media/frankfurtde/service-und-rathaus/verwaltung/amtsblatt/pdf/amtsblatt/amtsblatt-2026/regulaere-ausgaben-2026/ab2026_nr_1-2-3.pdf))
Unless you applied for annual payment, the Grundsteuer is due in four equal instalments on 15 February, 15 May, 15 August and 15 November. This is set in §28 of the Grundsteuergesetz (GrStG). If a due date falls on a weekend or public holiday, the payment shifts to the next working day. An annual one‑off payment on 1 July is possible upon application, typically to be filed by 30 September of the prior year. Cities may restate these dates in their notices; Frankfurt’s 2026 announcement does so. ([lsth.bundesfinanzministerium.de](https://lsth.bundesfinanzministerium.de/grsth/2022-2025/A-BewG-GrStG-AE/GrStG-AE/Abschnitt-III-Festsetzung-und-Entrichtung-der-Grundsteuer/Paragraf-28/inhalt.html?utm_source=openai))
Direct debit (SEPA) is available and recommended by Hamburg and many other cities to avoid missed deadlines. ([hamburg.de](https://www.hamburg.de/politik-und-verwaltung/behoerden/finanzbehoerde/themen/grundsteuer/aktuelles-295716))
If something about your property changes in 2026 in a way that affects the tax base—e.g., completion of a new build or extension, demolition, or a change of use—you must file a Grundsteuer‑Änderungsanzeige with the tax office by 31 March 2027. The legal basis is §228 of the Bewertungsgesetz (BewG), which requires you to report changes within three months after year‑end. Hamburg’s guidance gives a concrete example: a house finished on 1 August 2026 counts as “built” from 1 January 2027 and must be reported by 31 March 2027; late filing can trigger penalties. Berlin likewise reminds taxpayers of this obligation and has documented prior extensions that applied only to the initial reform years. ([gesetze-im-internet.de](https://www.gesetze-im-internet.de/bewg/__228.html?utm_source=openai))
Practical tip: file electronically via ELSTER where available; many states now expect the change notice to be submitted online. If in doubt about whether a change is “material,” ask a German Steuerberater. ([elster.de](https://www.elster.de/eportal/helpGlobal?themaGlobal=help_grundsteueraendazhh_2&utm_source=openai))
- Verify the Hebesatz on your 2026 municipal notice and confirm the category (A, B, or C where applicable). - Reconcile the bill with the calculation chain: base value (or state equivalent) × Messzahl × city Hebesatz. - Diary the 2026 due dates or set up SEPA direct debit with your city where available. - If any physical or use change occurred in 2026, prepare the change notice by 31 March 2027.
This article is general information. For project‑specific structuring, ask a Steuerberater familiar with the Grundsteuer rules in the relevant state. ([hamburg.de](https://www.hamburg.de/politik-und-verwaltung/behoerden/finanzbehoerde/themen/grundsteuer/aktuelles-295716))
Nothing on this page is investment, tax or legal advice. Price bands are indicative asking prices and disagree between sources by design. Verify every figure with a qualified German notary, tax adviser (Steuerberater) or lawyer before committing capital.
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