What is the property tax index number?

The property tax index number is entered as a share of the assessed value and is used to calculate the property tax index value. It depends on the type of property.

Basic tax rate
Building type	Assessment value	Population	Old federal states	New federal states
				old buildings	new buildings
Family houses	for the first full or full EUR 15,338.76 of the unit value	up to 25,000 inhabitants	0.26%	1.00%	0.80%
Family houses		> 25,000 and <1,000,000 inhabitants	0.26%	0.80%	0.60%
Family houses		more than 1 million inhabitants	0.26%	0.60%	0.50%
Family houses	for the part of the unit value which exceeds EUR 15,338.76	up to 25,000 inhabitants	0.26%	1.00%	0.80%
Family houses		> 25,000 and <1,000,000 inhabitants	0.26%	1.00%	0.70%
Family houses		more than 1 million inhabitants	0.26%	1.00%	0.60%
Two-family houses			0.31%	1.00%	0.80%
Single-family dwelling-houses / dwelling-houses			0.35%	1.00%	0.60%
other land			0.35%	1.00%	1.00%
Agriculture and forestry,			0.60%	0.60%	0.60%