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.

Duration & Costs
Processing time

At the beginning of the year, the City of Munich sends out over 30,000 notices to new taxpayers every year. Please understand that it may therefore take a little longer to process your request at the beginning of the year.

Legal basis
Property Tax Act, Fiscal Code

Find out the competent authority