01This is how property tax is calculated
The property tax arises in three stages. The first two are done by the tax office, the last by the city. North Rhine-Westphalia applies the federal model.
- 1Property tax value – tax officeThe tax office evaluates the property and building and sends the property tax value notice.
- 2× Tax assessment factor = property-tax base amount — tax officeThe basic tax assessment factor is 0.31 per mille for residential properties and 0.34 per mille for undeveloped and commercial properties (§ 15 GrStG). The result appears in the tax-base assessment notice (Grundsteuermessbescheid).
- 3× Municipal multiplier = property tax — City of DüsseldorfThe municipal tax department multiplies the base amount by the multiplier set by the city council and sends the property-tax notice.
Property-tax base amount × municipal multiplier = annual property tax
02Municipal multiplier in Düsseldorf
| Property tax | applies to | Municipal multiplier (Hebesatz) |
|---|---|---|
| Property tax B | all land except agricultural and forestry land – i.e. houses, apartments, building land | 374 % |
| Property tax A | Agriculture and forestry companies | 295 % |
Düsseldorf applies a uniform municipal multiplier to property tax B — residential and commercial properties therefore use the same multiplier. According to the city, the reform is revenue-neutral overall: total municipal revenue does not increase, but individual owners may pay more or less than before 2025 depending on the reassessment.
Enter a value from your notice - the result appears immediately.
For checking your tax notice only. The municipal property-tax notice is authoritative. Your inputs do not leave this page.
03Example: condominium
| step | Calculation | amount |
|---|---|---|
| Property tax value | according to the tax office's decision | 310.000,00 € |
| Property-tax base amount (Grundsteuermessbetrag) | 310,000 € × 0.31 ‰ | 96,10 € |
| Property tax per year | 96.10 € × 374 % | 359,41 € |
| per quarter | 359.41 € ÷ 4 | 89,85 € |
You can find the assessed property value or the tax base amount in the tax office’s notices from 2022 to 2024.
04Payment and deadlines
- 1QuarterlyOne quarter of the annual amount is due on each of 15 February, 15 May, 15 August and 15 November (§ 28 GrStG).
- 2Annually upon requestIf you wish, you can pay the annual amount on 1 July. The application must reach the tax office by 30 September of the previous year.
- 3Who pays when selling?The person who owns the property on 1 January is liable for the tax for the entire year. Buyers and sellers generally settle the allocation for the current year in the purchase contract.
05Objections to tax-office and municipal notices (Einspruch and Widerspruch)
Which legal remedy is appropriate depends on which number you think is incorrect:
| You believe the following is incorrect … | Legal remedy | deadline |
|---|---|---|
| Assessed property value or tax base amount | Objection to the tax office | 1 month |
| Calculation using the municipal multiplier | Objection to the city tax office | 1 month |
Good to know
06Property tax and tenants
Property tax is an operating cost under § 2, no. 1 of the Operating Costs Ordinance. Whether it can be passed on to the tenant depends on the agreement. Checking basic rent is a separate issue; the city provides information about the rent index.
Frequently asked questions
What is the property-tax municipal multiplier in Düsseldorf?
The uniform municipal multiplier is 374 percent for property tax B and 295 percent for property tax A (as of 09/2026, Düsseldorf tax department).
How do I calculate my property tax?
Property-tax base amount from the tax office’s notice multiplied by the municipal multiplier. Example: 96.10 € × 374 % = 359.41 € per year.
When is property tax due?
Quarterly on 15 February, 15 May, 15 August and 15 November. With an application by 30 September of the previous year, annual payment on 1 July is also possible.
Can the landlord pass on the property tax?
Yes, if the rental agreement provides for the allocation of operating costs. Property tax is an operating cost type according to Section 2 No. 1 BetrKV.
No legal or tax advice
This guide provides a general overview and does not replace tax advice. The tax notices issued to you are authoritative.
Next steps and background
Data sources
Official source · Our own calculation · Our own analysis · DDORF estimate → Methodology
- Official sourceSteueramt DüsseldorfMunicipal multipliers, payment and objectionsView source(opens new window)
- Official sourceGrundsteuergesetz§ 15 Tax assessment factor · § 28 Payment datesView source(opens new window)
- Official sourceBetriebskostenverordnung§ 2 No. 1 Property tax as a service charge (Betriebskosten)View source(opens new window)