Municipal Tax Multiplier (Hebesatz)
Municipal tax multiplier (Hebesatz) for property tax in Germany: what it means, how it affects the tax burden, and current rates in Bavarian municipalities.
Financial
§ 25 GrStG
Also known as: tax multiplier rate, assessment rate multiplier
The Hebesatz (municipal tax multiplier) is a percentage rate individually set by each municipality under German law. The calculation is: assessed property value (Grundsteuerwert) x tax assessment rate (Steuermesszahl) x municipal multiplier (Hebesatz) = property tax (Grundsteuer). Multiplier rates vary considerably between municipalities. As part of the 2025 property tax reform, many municipalities have adjusted their multiplier rates. (§ 25 GrStG)