Property Tax Frankfurt am Main 2025 — Hebesatz 880%

Hesse. Calculated under the area-factor method (Hesse). Current Grundsteuer B Hebesatz: 880% (previously 500%).

Frankfurt am Main in Hesse applies a Grundsteuer B Hebesatz of 880% from 2025 onward. The calculation follows the area-factor method (Hesse). With an average Bodenrichtwert of €1,850 per square metre, the tax depends on plot size, building area, and the property use.

Before the reform the Hebesatz was 500%. The city describes the change as revenue-neutral: municipal intake is expected to stay at pre-reform levels, but individual properties can see significantly higher or lower bills.

Calculate property tax for Frankfurt am Main

Annual tax
€607.20
Monthly
€50.60
Messbetrag
€69.00
  1. Grundteil + Gebäudeteil€69.00
  2. Lagefaktor (1850 / 1850)^0,3 = 1.000€69.00
  3. × Hebesatz 880 %€607.20

Hebesatz before/after the 2025 reform

Hebesatz 2024
500 %
Hebesatz 2025
880 %
Change
+76.0 %

The Hebesatz rises from 500% to 880% (+76.0%).

The Hebesatz rises by 76.0% — a meaningful share of owners in Frankfurt am Main will pay visibly more property tax in 2025 than the year before.

Frankfurt am Main describes the reform as revenue-neutral: the city expects no additional total revenue. Individual properties can still shift noticeably — commercial and high-value locations typically pay more, peripheral single-family homes often less.

The binding figure comes from the municipal Grundsteuerbescheid. The underlying Grundsteuerwert and Messbescheid are issued by the tax office (Finanzamt) — challenges against the assessed value must be filed there within one month, not with the city.

Which model applies in Hesse?

area-factor method (Hesse)

Hesse multiplies the area-based Messbetrag by a location factor (plot Bodenrichtwert ÷ municipal average)^0.3 — better locations contribute more than proportionally.

How the tax office and the city compute your property tax

  1. Step 1 — Area × location factor: Hesse multiplies the Bavarian area base by a location factor (plot Bodenrichtwert ÷ municipal average) to the power of 0.3. Good locations pay more than proportionally, without adopting the full-value federal model.
  2. Step 2 — Steuermessbetrag: The base is multiplied by the statutory Steuermesszahl (residential: 0.31 ‰ in the federal model, or 1.3 ‰ with a 30 % discount in the land-value model). The result — the Grundsteuermessbetrag — is set by the tax office.
  3. Step 3 — Annual property tax: The municipality multiplies the Messbetrag by the Hebesatz — here 880%. The city's Grundsteuerbescheid bundles the final amount and sets the installment schedule.

Worked examples

Detached house (500 m² plot · 140 m² living)

Annual tax
€607
Monthly
€51

Apartment (200 m² pro-rata · 75 m² living)

Annual tax
€301
Monthly
€25

The examples use typical floorplans, the area-factor method (Hesse), and the current 880% Hebesatz for residential use. Frankfurt am Main weights the Messbetrag by a location factor — plots materially above the municipal average (€1,850 per m²) pay more; peripheral ones slightly less. For your own property, use the calculator above with the actual areas and — depending on the model — your plot's Bodenrichtwert or residential-location class.

What if Frankfurt am Main changes its Hebesatz?

880 %
Annual tax
€607
Today in Frankfurt am Main (880%)
€607
Change
€0 (0.0 %)

Scenario for a sample property (500 m² plot, 140 m² living). Enter your own figures in the calculator above.

Payment schedule 2025

Quarterly
15. Feb
Quarterly
15. Mai
Quarterly
15. Aug
Quarterly
15. Nov

Grundsteuer B is billed in four quarterly installments by default (§ 28 GrStG) — on 15 February, 15 May, 15 August, and 15 November. On request (by 30 September of the preceding year), a single annual payment on 1 July is possible; for amounts under €30, the tax is due as a single installment anyway.

The basis for the debit is the municipal Grundsteuerbescheid. Without a SEPA direct-debit mandate, the amount must be transferred manually — late payment triggers a statutory surcharge (Säumniszuschlag) of 1 % per started month under § 240 AO, plus fees levied by the city treasury. Filing an objection does not suspend the duty to pay; installments remain due unless a formal suspension of enforcement (Aussetzung der Vollziehung) is requested and granted.

Pass-through to tenants

Landlords may pass property tax on to tenants as an operating cost. A sample annual tax of €1,628 works out to roughly €136 per month — allocated by each unit's share of total living area, provided the rental contract allows pass-through of operating costs.

The legal basis is § 2 No. 1 BetrKV in conjunction with § 556 BGB. Only the ongoing property tax is pass-through-eligible; property valuation, notary and land-register costs, and maintenance remain with the owner. In mixed-use buildings (commercial + residential), the commercial share must be allocated separately if combining it would unfairly burden residential tenants (BGH VIII ZR 362/03).

Tenants in Frankfurt am Main can check their annual operating-cost statement on three points: Does the stated property tax match the city's Grundsteuerbescheid? Is the allocation key the one agreed in the lease (usually living area)? If the reform lowered the city's Hebesatz, was the pass-through adjusted accordingly? Errors here are a frequent legitimate basis for contesting the statement.

Frankfurt am Main vs. similar cities

Frankfurt am Main880 %
Wiesbaden955 %
Mannheim455 %
Stuttgart400 %

The Hebesatz alone does not determine the tax burden — the Grundsteuerwert or Bodenrichtwert per city plays at least an equally large role.

Related cities

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Frequently Asked Questions

What is the Grundsteuer B Hebesatz in Frankfurt am Main?

From 2025 the Grundsteuer B Hebesatz in Frankfurt am Main is 880%. The Hebesatz rises from 500% to 880% (+76.0%).

Which Bundesmodell applies in Frankfurt am Main?

Frankfurt am Main is located in Hesse and calculates property tax under the area-factor method (Hesse). Hesse multiplies the area-based Messbetrag by a location factor (plot Bodenrichtwert ÷ municipal average)^0.3 — better locations contribute more than proportionally.

When is property tax due in Frankfurt am Main?

Property tax is typically paid quarterly (15 Feb, 15 May, 15 Aug, 15 Nov). On request, a single annual payment on 1 July is also possible.

Can the landlord pass property tax on to tenants?

Yes. Under § 2 BetrKV property tax is a pass-through operating cost. The landlord can distribute it across tenants' living area, provided the rental contract allows it.

What happens if the Grundsteuerwert for my property in Frankfurt am Main is wrong?

You have one month to file an objection (Einspruch) against the Grundsteuerwert assessment issued by the tax office. The same applies to the Grundsteuermessbescheid. The city's own Grundsteuerbescheid can only be corrected once the underlying assessments are revised.

Is this calculation legally binding for Frankfurt am Main?

No. Our calculator produces a realistic estimate based on the official Hebesatz and equivalence amounts. The binding tax amount is set by the Grundsteuerbescheid issued by the tax office.