The DIHK assesses the development as ambivalent: Nationwide increases remain the exception. Nevertheless, the sometimes considerable gaps between municipalities are gaining importance—especially for investment and growth-oriented enterprises.
The nationwide average assessment rate in 2025 stands at 438 percent, only slightly above the previous year's value. This stable average, however, masks significant regional differences. Nine percent of municipalities with over 20,000 inhabitants have raised their assessment rate—six percentage points fewer than the previous year. Increases predominantly affect medium and smaller municipalities.
Among major cities, individual adjustments are particularly notable: Mainz raised the rate by 150 points, Koblenz by 20 points, Moers and Potsdam by 15 points each. Although increases have become less frequent, they tend to be substantial when they do occur. In 85 percent of the 64 municipalities with adjustments, the increase was at least 10 points. In addition to Mainz, Overath in North Rhine-Westphalia (+ 85 points) and Varel in Lower Saxony (+ 60 points) experienced particularly marked increases.
An Important Location Factor
The financial implications of such adjustments are significant. For a tax base amount of 100,000 euros, an assessment rate of 438 percent results in trade tax of 438,000 euros. An assessment rate increase of 50 points in the same example leads to an additional burden of 50,000 euros per year. For high-yield enterprises or companies with multiple locations, such disparities can play a crucial role in investment and location decisions.
Einzelheiten und ein Beispiel
How the DIHK assesses the situation
The DIHK survey highlights that differences in assessment rates—both among metropolitan areas and neighboring municipalities—reach several hundred percentage points in some cases. From the DIHK's perspective, this increasingly creates uneven location conditions. In the competition for investments, skilled workers, and business settlements, municipal tax policy is gaining importance—even without widespread tax increases.
Figures for Download
10-Year Series - Real Estate Tax Assessment Rates 2025 (PDF, 79 KB)(only available in German)
Realsteuer-Hebesätze 2025 nach Bundesländern
- Relevant in topic:
- Serviceportal
- Key areas:
-
- Hebesätze deutscher Städte und Gemeinden
Ansprechpartner
Dr. Kathrin Andrae
Director Public Finance
Sven Ehling
Spokesperson | Visual Communication