| 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% |