Property Tax Cologne 2025 — Hebesatz 475%

North Rhine-Westphalia. Calculated under the federal model. Current Grundsteuer B Hebesatz: 475% (previously 515%).

Cologne in North Rhine-Westphalia applies a Grundsteuer B Hebesatz of 475% from 2025 onward. The calculation follows the federal model. With an average Bodenrichtwert of €950 per square metre, the tax depends on plot size, building area, and the property use.

Before the reform the Hebesatz was 515%. 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 Cologne

Annual tax
€699.44
Monthly
€58.29
Messbetrag
€147.25
  1. Grundsteuerwert€475,000.00
  2. Steuermesszahl (0,31 ‰)€147.25
  3. × Hebesatz 475 %€699.44

Hebesatz before/after the 2025 reform

Hebesatz 2024
515 %
Hebesatz 2025
475 %
Change
−7.8 %

The Hebesatz drops from 515% to 475% (-7.8%).

The Hebesatz drops by 7.8% — on paper a relief signal, but new Grundsteuerwert assessments often absorb the cut.

Cologne 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 North Rhine-Westphalia?

federal model

North Rhine-Westphalia applies the federal model. The basis is the Grundsteuerwert, a market-adjacent assessment derived from the income approach (§ 15 GrStG).

How the tax office and the city compute your property tax

  1. Step 1 — Grundsteuerwert: The tax office derives a market-adjacent value from Bodenrichtwert, typified rent, year of construction, and remaining useful life (income approach under § 252 BewG). The reference date is 1 Jan 2022, re-assessed every seven years.
  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 475%. 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
€699
Monthly
€58

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

Annual tax
€280
Monthly
€23

The examples use typical floorplans, the federal model, and the current 475% Hebesatz for residential use. For Cologne we use the average Bodenrichtwert of €950 per m² in the Grundsteuerwert — prime locations can be materially higher, peripheral ones noticeably lower. 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 Cologne changes its Hebesatz?

475 %
Annual tax
€699
Today in Cologne (475%)
€699
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 €451 works out to roughly €38 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 Cologne 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.

Cologne vs. similar cities

Cologne475 %
Düsseldorf425 %
Dortmund675 %
Essen670 %

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

Related cities

Want to check another city's Hebesatz?

Compare all German cities, Hebesätze, and models side by side.

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Frequently Asked Questions

What is the Grundsteuer B Hebesatz in Cologne?

From 2025 the Grundsteuer B Hebesatz in Cologne is 475%. The Hebesatz drops from 515% to 475% (-7.8%).

Which Bundesmodell applies in Cologne?

Cologne is located in North Rhine-Westphalia and calculates property tax under the federal model. North Rhine-Westphalia applies the federal model. The basis is the Grundsteuerwert, a market-adjacent assessment derived from the income approach (§ 15 GrStG).

When is property tax due in Cologne?

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 Cologne 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 Cologne?

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.