Property tax
If you own property in Munich, you must pay property tax. We can process any changes more quickly if you let us know about them directly.
Important note
Property tax reform largely implemented 95 per cent of the tax assessment notices issued by the tax office as part of the property tax reform have been processed. The administration is working flat out to resolve the remaining special cases. Property transfers taking place in 2025 are expected to be reassessed by the end of the year.
Requirements
Valuation 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 person liable for tax in respect of a property. It also sets the unit value and the property tax assessment base for the property in question.
The City of Munich multiplies the property tax assessment base by the assessment rate, which is currently 824 per cent (from 1 January 2025). The calculated amount is shown as property tax in the property tax assessment notice. If there are several owners, the City of Munich designates one jointly and severally liable party.
Please note: Property tax is an annual tax. Tax liability is determined by the circumstances as at 1 January of each year. If you sell your property during the year, you remain liable for tax until the end of the year. The decisive factor is the date on which ownership and liability change hands.
Questions & Answers
You can find contact details for the Property Tax Department, the City Treasury and the Tax Office, as well as further information on the property tax reform in Munich, on our
website: Property Tax Reform 2025
From 2025, property tax will be assessed in accordance with the new Bavarian Property Tax Act. Until then, the old federal legislation applies
Do you have any questions about your property tax notice, the assessment or the amount of property tax?
We ’ll be happy to answer your questions:
- Property Tax Contact Form
- Telephone: 089 233-96427
Please refer to the ‘Responsibilities’ section for office hours.
Do you have any questions about your property tax assessment notice? Or would you like to report any changes?
In that case, the Munich Tax Office is responsible:
- Telephone: 089 1252-0
- Email: poststelle-bshoe@famuc.bayern.de
- Website: Bavarian State Office for Taxation
You pay property tax in four instalments on 15 February, 15 May, 15 August and 15 November respectively.
If you apply for an annual payment, the property tax is payable in a single sum on 1 July of each year. However, the change will only take effect from the following year. The application must be submitted by 30 September.
Your tax assessment notice remains valid until changes occur that affect the calculation of the tax.
Please note that even an appeal does not suspend the obligation to pay. This means that you must pay the amounts due until the notice is revoked or amended.
Even if you sell the property, the obligation to pay remains in force until you receive a notice of revocation.
As a result of the property tax reform, you will receive a new property tax assessment from 9 January 2025.
If you sell your land or building, please send us the completed ‘Notification of Change of Ownership ’ form.
Property tax is an annual tax. Tax liability is determined by the circumstances as at 1 January of each year. If you sell your property during the year, you remain liable for tax until the end of the year. The date on which the rights and obligations are transferred (not the date of the notary appointment) is decisive for the change in tax liability.
If your address has changed, please inform us informally:
- Report changes online
- by post:
City of Munich
City Treasury
SKA 4.2 Property Tax
PO Box 201951
80019 Munich
The City of Munich is bound by the findings of the tax office as set out in the property tax assessment notice . You may therefore only lodge objections with the relevant Munich tax office.
Postal address:
Munich Tax Office
Höchstädt Processing Centre
Traubenberg 3
89420 Höchstädt
You can visit the Munich Tax Office in person at the Deroystraße 12 service centre in Munich:
Monday, Tuesday, Thursday, Friday: 8.00 am to 12.00 pm
Telephone: 089 1252-0
Even if a usufruct is registered for a taxable property, the owner remains liable for tax.
Naturally, the person entitled to usufruct may pay the property tax in full. If a corresponding power of attorney exists for the person entitled to usufruct, they may be registered as the authorised representative for receipt of payments.
Please inform us if a succession occurs. If you send us a certificate of inheritance, we may be able to carry out a change of ownership in favour of an heir in advance.
The assessment of property tax is subject to tax confidentiality. We can therefore only provide you with information by telephone or in writing if you provide us with a power of attorney from the taxpayer(s).
Legal basis
Property Tax Act, Bavarian Property Tax Act, Tax Code, Property Tax Assessment Rate By-law (effective from 1 January 2025)