The standard land value in Berlin

What a standard land value is

The Committee of Valuation Experts derives the standard land values from its purchase price collection, i.e. from the purchase contracts that notaries must send to it (Section 195 BauGB). In built-up areas, the value is determined as if the land were undeveloped (Section 196 para. 1 BauGB).

Each value applies to a standard land value zone, an area with largely the same type and degree of use. It refers to a notional reference plot with the typical features of that zone; there is exactly one value per zone, ranges are not permitted (Section 13 ImmoWertV). The zones are drawn so that location differences from the reference plot are in principle no more than 30 per cent (Section 15 ImmoWertV).

How to look it up in Berlin

The Building Code requires a determination at the start of every second calendar year unless a more frequent interval is set (Section 196 para. 1 BauGB). According to the explanations of the Committee of Valuation Experts, Berlin determines the standard land values every year as of 1 January to keep them current. The Committee adopted the values as of 1 January 2026 on 17 February 2026; they have been in BORIS Berlin since 19 March 2026.

1. Open BORIS Berlin via the page of the Committee of Valuation Experts.
2. Enter the address and choose the reference date (in BORIS from 1 January 2002).
3. Click on the zone: standard land value in euros per square metre, type of use and value-relevant floor area ratio (WGFZ).
4. Create the PDF printout if needed.

The query and printout are free of charge. Anyone can request information on the standard land values (Section 196 para. 3 BauGB). Older reference dates from 31 December 1994 are shown in the Geoportal Berlin.

How to read the details

Next to the value there is an abbreviation for the type of use, such as W for residential or G for commercial, and the WGFZ. The WGFZ is the ratio of above-ground floor area to plot area (Section 16 para. 4 ImmoWertV). A value marked "W 2.5" therefore applies to a residential plot for which the Committee assumes a typical floor area of two and a half times the plot area. This typical density sometimes differs from the land use plan or the development plan. In Berlin, building land values refer to plots free of development charges.

If your plot differs in density, the land value can be adjusted using the conversion coefficients of the Committee of Valuation Experts. According to the explanations, the floor area ratio coefficients published in 2004 are to be used for the conversion. Not every conversion is admissible: the Committee calls converting a value for multi-storey residential use at W 1.0 to a single-family house plot at W 0.4 "technically inadmissible", and it has made no conversion in the floor area ratio bands 0.2 to 0.7.

The details on type and degree of use do not give rise to a right to planning permission. What may be built is governed by the development plan and building regulations.

Standard land value and property tax

For property tax, Berlin applies the federal model. There, the land value is plot area times standard land value (Section 247 BewG). The standard land value at the general assessment date of 1 January 2022 is decisive, and the Committee of Valuation Experts makes clear: without conversion to a different floor area ratio. For a freehold flat, you state the total plot area of the development and your co-ownership share. These values remain fixed until the next general assessment, even if current standard land values change.

How property tax is split in the year of sale is explained in the guide Property tax when selling.

Why it is not the selling price

According to the explanations of the Committee of Valuation Experts, the standard land value does not take into account the particular features of individual plots, such as a different location, shape, size, soil conditions or access. Only an individual valuation determines the market value of a specific plot.

For built-up plots, the land value is only one component. The income approach adds the net income from rents (Section 27 ImmoWertV), the cost approach adds the value of the buildings (Section 35 ImmoWertV). For freehold flats, the land only plays a proportionate role; what counts for the price is above all location, condition, floor area and the comparable prices of similar flats.

The prices actually paid are recorded in the purchase price collection. Information from it is only given where there is a legitimate interest (Section 195 para. 5 BauGB); in Berlin, the AKS Online service is aimed at valuation experts.

Berlin values as of 1 January 2026

According to the preliminary report of the Committee of Valuation Experts on the Berlin property market 2025 (published on 21 April 2026):

On the trend, the Senate Department reported on 31 July 2026: multi-storey residential and prime office locations unchanged, individual housing minus 5 per cent across Berlin, secondary office locations and yield-oriented commercial locations minus 10 to 25 per cent. In 2025, the Committee counted 22,912 transactions with a turnover of around 16.1 billion euros.

Top values show the upper limit, not the typical value in your neighbourhood. Only BORIS provides the value of your zone. You will find further Berlin market figures with sources in our market data.

What this means for your sale

For undeveloped plots and houses with a large plot, the standard land value is an important guide. Add the BORIS printout to the sales documents. For flats and let houses, it says little on its own about the achievable price.

Which other documents you need is set out in the guide Documents for selling a property. How we value a property is described on the page Property valuation in Berlin.

Sources

• Senate Department for Urban Development: press release of 31/07/2026, property market report 2025/2026, standard land values 01/01/2026
• Section 196 Building Code (BauGB), standard land values, interval, information for everyone
• Section 195 BauGB, purchase price collection, information where there is a legitimate interest
• Section 13 Property Valuation Ordinance (ImmoWertV), standard land value and reference plot
• Section 15 ImmoWertV, standard land value zones, deviation up to 30 per cent
• Section 16 ImmoWertV, features, value-relevant floor area ratio
• Sections 27 and 35 ImmoWertV, land value in the income and cost approaches
• Section 247 Valuation Act (BewG), standard land value in property tax
• Committee of Valuation Experts in Berlin: standard land values, BORIS Berlin, free query, reference dates
• Committee of Valuation Experts: explanations of the standard land values 01/01/2026, annual determination, WGFZ, conversion coefficients (as of 05/03/2026)
• Committee of Valuation Experts: news, standard land value map 01/01/2026 in BORIS since 19/03/2026
• Service Berlin: standard land values, online query free of charge
• Committee of Valuation Experts: conversion coefficients, floor area ratio conversion for residential and services
• Committee of Valuation Experts: questions on property tax, standard land value 01/01/2022 without conversion
• Senate Department for Finance: property tax for freehold flats, plot area and co-ownership share
• Committee of Valuation Experts: preliminary report on the Berlin property market 2025, top values as of 01/01/2026 (published 21/04/2026)
• Committee of Valuation Experts: AKS Online, information from the purchase price collection

All sources accessed on 3 October 2026.