Property Tax Multipliers 2026: Tax B in 80 Cities
Property tax B multipliers for 2025 and 2026 in 80 cities, split by residential and non-residential use in NRW. Sortable table, sources and worked example.
FAQ
What is the municipal multiplier for property tax B?
The municipal multiplier is a percentage set independently by each city and municipality. Annual property tax is calculated by multiplying the tax office’s base tax amount by the municipal multiplier and dividing by 100 (§ 25 Grundsteuergesetz). Property tax B applies to developed land and land available for development, including privately owned flats.
Which city has the highest municipal multiplier?
Among the 80 cities in our table, Duisburg has the highest residential property multiplier under the federal model at 1,169%, while Potsdam has the lowest at 330%. Cities in Baden-Württemberg, Bavaria, Hamburg, Hesse and Lower Saxony use their own models, so their multipliers cannot be compared with these figures.
Why is the municipal multiplier so low in Baden-Württemberg?
Baden-Württemberg values only the land. For many properties there, property tax values, and therefore base tax amounts, are significantly higher than under the federal model. Cities lowered their multipliers accordingly in 2025. A low multiplier there does not therefore automatically mean a low property tax bill.
What do separate residential and non-residential multipliers mean?
Since 2025, municipalities in North Rhine-Westphalia have been allowed to set one multiplier for residential properties and another for non-residential properties. The residential property multiplier applies to a flat that is let out. Several cities abandoned the distinction again in 2026 or brought both multipliers into line.
Can I pass property tax on to my tenant?
Yes, if the tenancy agreement provides for operating costs to be passed on. Property tax is a recoverable operating cost under § 2 Nr. 1 Betriebskostenverordnung. If the flat is vacant, the owner bears the cost.
When does a city change its municipal multiplier?
Usually through its budget by-law at the start of the year. A decision on multipliers for the current year can be made up to 30 June, with retrospective effect from 1 January (§ 25 Abs. 3 Grundsteuergesetz). The city then sends an amended property tax bill.