Property tax
If you own property in Munich, you have to pay property tax. We can take changes into account more quickly if you notify us directly.
Description
Property tax is an annual tax. The circumstances on 1 January of a year are decisive for the tax liability. If you sell your property within the year, you remain liable for tax until the end of the year, with the date of the transfer of benefits and encumbrances being decisive.
Contact and information on property tax 2025:
Overview of the 2025 property tax reform
Our colleagues in the property tax assessment department (SKA 4.2) will be moving from Herzog-Wilhelm-Strasse 11 to Seidlstrasse 27 between 18 and 31 March.
Please note that there may be delays in processing your request and restrictions in party traffic during the relocation period.
For more information, please also visit: muenchen.de/stadtkaemmerei
Prerequisites
Assessment procedure
There are two types of property tax:
- Property tax A for agricultural and forestry businesses
- Property tax B for all other properties
The assessment procedure is carried out partly by the State Tax Office and partly by the City of Munich.
The tax office determines the taxable person for a property. It also determines the unit value and the property tax assessment amount for the property in question.
The City of Munich multiplies the property tax assessment amount by the assessment rate, which is currently 535 per cent. The calculated amount is shown as property tax in the property tax assessment notice. If there is more than one owner, the City of Munich will select a joint debtor.
Legal basis
Questions & Answers
You pay the property tax in four instalments on 15 February, 15 May, 15 August and 15 November.
If you apply for annual payment, the property tax must be paid in one lump sum on 1 July of each year. However, the changeover is only possible for the following year. The application must be submitted by 30 September.
Your tax assessment notice is valid until there are changes that affect the assessment of the tax.
Please note that even an objection has no suspensive effect on payment. This means that you must pay the amount due until the assessment is cancelled or amended.
Even if you sell the property, you are still obliged to pay until you receive a cancellation notice.
Due to the property tax reform, you will receive a new property tax assessment notice at the beginning of 2025.
If you sell your property or building, send us the completed notification of change of ownership form.
Property tax is an annual tax. The circumstances on 1 January of a year are decisive for the tax liability. If you sell your property within the year, you remain liable for tax until the end of the year. The decisive date for the change in tax liability is the date of the transfer of benefits and encumbrances (not the notarisation date).
The City of Munich is bound by the findings of the tax office in the property tax assessment notice. You can therefore only raise objections with the responsible tax office.
Responsible tax office for the city of Munich:
Munich tax office
Höchstädt processing centre
Traubenberg 3
89420 Höchstädt
(Tel.: 089 1252-0)
Even if a usufruct is registered for a taxable property, the owner is liable for tax.
Of course, the person authorised to usufruct can pay the property tax with exemption. If there is a corresponding power of attorney for the person entitled to usufruct, this person can be entered as the authorised recipient.
Please inform us if an inheritance occurs. If you send us a certificate of inheritance, we may be able to carry out a change of ownership to a person entitled to inherit in advance.
The assessment of property tax is subject to tax secrecy. We can therefore only provide you with information by telephone and in writing if you provide us with a power of attorney from the taxpayer.
From 2025, property tax will be assessed in accordance with the new Bavarian Property Tax Act. Until then, the old federal law will apply.