Calculating Property Tax in Baden-Wuerttemberg

Key facts about property tax calculation in BW

• Property tax B is levied in Baden-Wuerttemberg on all developed and developable land

• The calculation is based on the modified land value model

• Formula: Plot size × standard land value × tax assessment rate × municipal multiplier

• The municipal multiplier is set individually by each municipality and can be adjusted annually

• The tax office issues the property tax assessment notice to owners

Brief explanation of property tax in Baden-Wuerttemberg

Property tax is levied by municipalities on real estate and must be paid by owners in four annual installments. As a property owner, you will receive a property tax assessment notice from the responsible authority.

This article focuses primarily on property tax B in Baden-Wuerttemberg, which applies to developed and developable land. It applies to both residential use and commercially used properties.

Agricultural and forestry land, on the other hand, is subject to property tax A.

Calculating property tax in BW in 3 steps

To calculate property tax in Baden-Wuerttemberg, use the following formula, which we explain step by step below:

Plot size × standard land value × tax assessment rate × municipal multiplier

Step 1: Calculate the property value

First, you need the standard land value (Bodenrichtwert) for your property. You can find this online via the BORIS-BW system or in your latest property tax notice.

The property value is calculated as follows:

Plot size (m²) × standard land value (€/m²)

Step 2: Apply the tax assessment rate

Next, apply the tax assessment rate. A distinction is made between residential buildings and other types of use:

• For residential buildings: multiply the result from step 1 by 0.00091

• For all other buildings: use the factor 0.0013

Step 3: Calculate the property tax

Finally, multiply the result by your municipality’s multiplier. You can find this value online or request it from your local authority.

Note that the multiplier may change annually, so always check the value for the relevant year.

Example property tax calculation for BW

To illustrate, consider a detached house in Stuttgart on a 500 m² plot. The standard land value is €300 per m², and the municipal multiplier is currently 160%.

The calculation is:

Plot size × standard land value × tax rate × multiplier = property tax B

500 × 300 × 0.00091 × 160% = €218.40

This corresponds to the annual property tax for the example property. It is payable in four installments, due mid-quarter.

Calculate property tax in BW with support from Engel & Völkers

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If you own properties in other federal states, you may also be interested in our article on property tax calculation in Bavaria.

Conclusion: calculating property tax in BW - made easy

As a property owner, you do not need to calculate property tax yourself. The responsible municipality, together with the tax office, determines the amount and sends you an official assessment notice.

However, if you want to estimate the expected amount in advance, you can easily do so using the formula provided in this article. Always make sure to use the correct municipal multiplier for the respective year.