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  <header short="BewG" amtabk="BewG" norm="bewg" title="Bewertungsgesetz">
    <changes>
      <change type="Neuf">Neugefasst durch Bek. v. <time datetime="1991-02-01">1.2.1991</time> I <a href="https://www.bgbl.de/xaver/bgbl/start.xav?startbk=Bundesanzeiger_BGBl&amp;jumpTo=bgbl191s0230.pdf" title="Bundesgesetzblatt 1991 S. 230" type="application/pdf" rel="external noopener">230</a>;</change>
      <change type="Stand">zuletzt geändert durch <a>Art. 19</a> G v. <time datetime="2026-06-22">22.6.2026</time> I Nr. 192</change>
    </changes>
  </header>
  <nav>
    <prev id="a311ca74" bez="Anlage 38" target="anlage_38" title="Wirtschaftliche Gesamtnutzungsdauer"/>
    <index id="0234f8d3" bez="Anlage 39" target="anlage_39" title="Ermittlung des Rohertrags"/>
    <next id="e491f79e" bez="Anlage 40" target="anlage_40" title="Bewirtschaftungskosten"/>
    <affiliated>
      <a href="/bewg/254">§ 254</a>
    </affiliated>
  </nav>
  <scope/>
  <main title="Ermittlung des Rohertrags">
    <p>(Fundstelle: BGBl. I 2021, <a href="https://www.bgbl.de/xaver/bgbl/start.xav?startbk=Bundesanzeiger_BGBl&amp;jumpTo=bgbl121s2932.pdf" title="BGBl. I 2021 S. 2932" type="application/pdf" rel="external noopener">2932</a> – <a href="https://www.bgbl.de/xaver/bgbl/start.xav?startbk=Bundesanzeiger_BGBl&amp;jumpTo=bgbl121s2936.pdf" title="BGBl. I 2021 S. 2936" type="application/pdf" rel="external noopener">2936</a>;<br/> bzgl. der einzelnen Änderungen vgl. Fußnote)</p>
    <br/>
    <br/>
    <p>
      <dl>
        <dt>I.</dt>
        <dd>
          <b>Monatliche Nettokaltmieten in EUR/Quadratmeter Wohnfläche<br/> (Wertverhältnisse/Stand: <time datetime="2022-01-01">1. Januar 2022</time>)</b>
          <br/>
          <br/>
          <table>
            <thead>
              <tr>
                <th rowspan="2">
                  <b>Land</b>
                </th>
                <th rowspan="2">
                  <b>Gebäudeart</b>
                </th>
                <th rowspan="2">
                  <b>Wohnfläche (je Wohnung)</b>
                </th>
                <th colspan="5">
                  <b>Baujahr des Gebäudes</b>
                </th>
              </tr>
              <tr>
                <th>
                  <b>bis 1948</b>
                </th>
                <th>
                  <b>1949<br/> bis 1978</b>
                </th>
                <th>
                  <b>1979<br/> bis 1990</b>
                </th>
                <th>
                  <b>1991<br/> bis 2000</b>
                </th>
                <th>
                  <b>ab 2001</b>
                </th>
              </tr>
            </thead>
            <tbody>
              <tr>
                <td rowspan="9">Baden-Württemberg</td>
                <td rowspan="3">Einfamilienhaus</td>
                <td>unter 60 m<sup>2</sup></td>
                <td>7,13</td>
                <td>6,88</td>
                <td>7,01</td>
                <td>8,73</td>
                <td>9,40</td>
              </tr>
              <tr>
                <td>von 60 m<sup>2</sup> bis unter 100 m<sup>2</sup></td>
                <td>6,24</td>
                <td>6,41</td>
                <td>6,62</td>
                <td>7,58</td>
                <td>7,51</td>
              </tr>
              <tr>
                <td>100 m<sup>2</sup> und mehr</td>
                <td>5,53</td>
                <td>6,10</td>
                <td>6,37</td>
                <td>6,61</td>
                <td>7,78</td>
              </tr>
              <tr>
                <td rowspan="3">Zweifamilienhaus</td>
                <td>unter 60 m<sup>2</sup></td>
                <td>7,63</td>
                <td>8,16</td>
                <td>8,15</td>
                <td>8,56</td>
                <td>8,89</td>
              </tr>
              <tr>
                <td>von 60 m<sup>2</sup> bis unter 100 m<sup>2</sup></td>
                <td>5,60</td>
                <td>6,06</td>
                <td>6,11</td>
                <td>6,55</td>
                <td>7,60</td>
              </tr>
              <tr>
                <td>100 m<sup>2</sup> und mehr</td>
                <td>5,10</td>
                <td>5,38</td>
                <td>5,45</td>
                <td>6,20</td>
                <td>7,31</td>
              </tr>
              <tr>
                <td rowspan="3">Mietwohngrundstück</td>
                <td>unter 60 m<sup>2</sup></td>
                <td>8,60</td>
                <td>9,17</td>
                <td>9,11</td>
                <td>10,10</td>
                <td>12,44</td>
              </tr>
              <tr>
                <td>von 60 m<sup>2</sup> bis unter 100 m<sup>2</sup></td>
                <td>6,78</td>
                <td>7,09</td>
                <td>7,33</td>
                <td>7,82</td>
                <td>8,97</td>
              </tr>
              <tr>
                <td>100 m<sup>2</sup> und mehr</td>
                <td>6,84</td>
                <td>6,42</td>
                <td>6,82</td>
                <td>7,27</td>
                <td>8,97</td>
              </tr>
              <tr>
                <td rowspan="9">Bayern</td>
                <td rowspan="3">Einfamilienhaus</td>
                <td>unter 60 m<sup>2</sup></td>
                <td>7,86</td>
                <td>7,54</td>
                <td>7,76</td>
                <td>9,28</td>
                <td>10,64</td>
              </tr>
              <tr>
                <td>von 60 m<sup>2</sup> bis unter 100 m<sup>2</sup></td>
                <td>6,89</td>
                <td>7,04</td>
                <td>7,34</td>
                <td>8,07</td>
                <td>8,50</td>
              </tr>
              <tr>
                <td>100 m<sup>2</sup> und mehr</td>
                <td>6,09</td>
                <td>6,69</td>
                <td>7,06</td>
                <td>7,03</td>
                <td>8,80</td>
              </tr>
              <tr>
                <td rowspan="3">Zweifamilienhaus</td>
                <td>unter 60 m<sup>2</sup></td>
                <td>6,91</td>
                <td>7,35</td>
                <td>7,41</td>
                <td>7,48</td>
                <td>8,25</td>
              </tr>
              <tr>
                <td>von 60 m<sup>2</sup> bis unter 100 m<sup>2</sup></td>
                <td>5,06</td>
                <td>5,45</td>
                <td>5,57</td>
                <td>5,72</td>
                <td>7,07</td>
              </tr>
              <tr>
                <td>100 m<sup>2</sup> und mehr</td>
                <td>4,61</td>
                <td>4,85</td>
                <td>4,96</td>
                <td>5,42</td>
                <td>6,79</td>
              </tr>
              <tr>
                <td rowspan="3">Mietwohngrundstück</td>
                <td>unter 60 m<sup>2</sup></td>
                <td>9,82</td>
                <td>10,41</td>
                <td>10,44</td>
                <td>11,12</td>
                <td>14,56</td>
              </tr>
              <tr>
                <td>von 60 m<sup>2</sup> bis unter 100 m<sup>2</sup></td>
                <td>7,74</td>
                <td>8,04</td>
                <td>8,40</td>
                <td>8,61</td>
                <td>10,50</td>
              </tr>
              <tr>
                <td>100 m<sup>2</sup> und mehr</td>
                <td>7,80</td>
                <td>7,29</td>
                <td>7,81</td>
                <td>8,00</td>
                <td>10,50</td>
              </tr>
              <tr>
                <td rowspan="9">Berlin</td>
                <td rowspan="3">Einfamilienhaus</td>
                <td>unter 60 m<sup>2</sup></td>
                <td>9,04</td>
                <td>7,79</td>
                <td>7,28</td>
                <td>10,70</td>
                <td>14,45</td>
              </tr>
              <tr>
                <td>von 60 m<sup>2</sup> bis unter 100 m<sup>2</sup></td>
                <td>7,92</td>
                <td>7,25</td>
                <td>6,89</td>
                <td>9,28</td>
                <td>11,56</td>
              </tr>
              <tr>
                <td>100 m<sup>2</sup> und mehr</td>
                <td>7,01</td>
                <td>6,91</td>
                <td>6,63</td>
                <td>8,09</td>
                <td>11,96</td>
              </tr>
              <tr>
                <td rowspan="3">Zweifamilienhaus</td>
                <td>unter 60 m<sup>2</sup></td>
                <td>8,95</td>
                <td>8,55</td>
                <td>7,83</td>
                <td>9,70</td>
                <td>12,62</td>
              </tr>
              <tr>
                <td>von 60 m<sup>2</sup> bis unter 100 m<sup>2</sup></td>
                <td>6,56</td>
                <td>6,33</td>
                <td>5,87</td>
                <td>7,43</td>
                <td>10,79</td>
              </tr>
              <tr>
                <td>100 m<sup>2</sup> und mehr</td>
                <td>5,97</td>
                <td>5,64</td>
                <td>5,23</td>
                <td>7,02</td>
                <td>10,37</td>
              </tr>
              <tr>
                <td rowspan="3">Mietwohngrundstück</td>
                <td>unter 60 m<sup>2</sup></td>
                <td>8,47</td>
                <td>8,07</td>
                <td>7,34</td>
                <td>9,60</td>
                <td>14,83</td>
              </tr>
              <tr>
                <td>von 60 m<sup>2</sup> bis unter 100 m<sup>2</sup></td>
                <td>6,68</td>
                <td>6,23</td>
                <td>5,91</td>
                <td>7,44</td>
                <td>10,70</td>
              </tr>
              <tr>
                <td>100 m<sup>2</sup> und mehr</td>
                <td>6,73</td>
                <td>5,65</td>
                <td>5,50</td>
                <td>6,91</td>
                <td>10,70</td>
              </tr>
              <tr>
                <td rowspan="9">Brandenburg</td>
                <td rowspan="3">Einfamilienhaus</td>
                <td>unter 60 m<sup>2</sup></td>
                <td>8,34</td>
                <td>7,20</td>
                <td>7,28</td>
                <td>10,66</td>
                <td>12,20</td>
              </tr>
              <tr>
                <td>von 60 m<sup>2</sup> bis unter 100 m<sup>2</sup></td>
                <td>7,31</td>
                <td>6,71</td>
                <td>6,88</td>
                <td>9,26</td>
                <td>9,75</td>
              </tr>
              <tr>
                <td>100 m<sup>2</sup> und mehr</td>
                <td>6,47</td>
                <td>6,39</td>
                <td>6,62</td>
                <td>8,07</td>
                <td>10,09</td>
              </tr>
              <tr>
                <td rowspan="3">Zweifamilienhaus</td>
                <td>unter 60 m<sup>2</sup></td>
                <td>7,50</td>
                <td>7,17</td>
                <td>7,10</td>
                <td>8,79</td>
                <td>9,68</td>
              </tr>
              <tr>
                <td>von 60 m<sup>2</sup> bis unter 100 m<sup>2</sup></td>
                <td>5,50</td>
                <td>5,31</td>
                <td>5,32</td>
                <td>6,72</td>
                <td>8,28</td>
              </tr>
              <tr>
                <td>100 m<sup>2</sup> und mehr</td>
                <td>5,00</td>
                <td>4,73</td>
                <td>4,75</td>
                <td>6,36</td>
                <td>7,96</td>
              </tr>
              <tr>
                <td rowspan="3">Mietwohngrundstück</td>
                <td>unter 60 m<sup>2</sup></td>
                <td>7,45</td>
                <td>7,11</td>
                <td>7,00</td>
                <td>9,13</td>
                <td>11,94</td>
              </tr>
              <tr>
                <td>von 60 m<sup>2</sup> bis unter 100 m<sup>2</sup></td>
                <td>5,88</td>
                <td>5,49</td>
                <td>5,63</td>
                <td>7,07</td>
                <td>8,61</td>
              </tr>
              <tr>
                <td>100 m<sup>2</sup> und mehr</td>
                <td>5,92</td>
                <td>4,98</td>
                <td>5,24</td>
                <td>6,58</td>
                <td>8,61</td>
              </tr>
              <tr>
                <td rowspan="9">Bremen</td>
                <td rowspan="3">Einfamilienhaus</td>
                <td>unter 60 m<sup>2</sup></td>
                <td>7,03</td>
                <td>6,49</td>
                <td>6,73</td>
                <td>7,62</td>
                <td>9,00</td>
              </tr>
              <tr>
                <td>von 60 m<sup>2</sup> bis unter 100 m<sup>2</sup></td>
                <td>6,16</td>
                <td>6,06</td>
                <td>6,36</td>
                <td>6,62</td>
                <td>7,19</td>
              </tr>
              <tr>
                <td>100 m<sup>2</sup> und mehr</td>
                <td>5,45</td>
                <td>5,77</td>
                <td>6,11</td>
                <td>5,77</td>
                <td>7,44</td>
              </tr>
              <tr>
                <td rowspan="3">Zweifamilienhaus</td>
                <td>unter 60 m<sup>2</sup></td>
                <td>7,88</td>
                <td>8,09</td>
                <td>8,19</td>
                <td>7,84</td>
                <td>8,91</td>
              </tr>
              <tr>
                <td>von 60 m<sup>2</sup> bis unter 100 m<sup>2</sup></td>
                <td>5,78</td>
                <td>6,00</td>
                <td>6,15</td>
                <td>6,00</td>
                <td>7,62</td>
              </tr>
              <tr>
                <td>100 m<sup>2</sup> und mehr</td>
                <td>5,26</td>
                <td>5,33</td>
                <td>5,48</td>
                <td>5,67</td>
                <td>7,33</td>
              </tr>
              <tr>
                <td rowspan="3">Mietwohngrundstück</td>
                <td>unter 60 m<sup>2</sup></td>
                <td>8,08</td>
                <td>8,26</td>
                <td>8,33</td>
                <td>8,38</td>
                <td>11,33</td>
              </tr>
              <tr>
                <td>von 60 m<sup>2</sup> bis unter 100 m<sup>2</sup></td>
                <td>6,38</td>
                <td>6,38</td>
                <td>6,71</td>
                <td>6,49</td>
                <td>8,17</td>
              </tr>
              <tr>
                <td>100 m<sup>2</sup> und mehr</td>
                <td>6,42</td>
                <td>5,79</td>
                <td>6,24</td>
                <td>6,04</td>
                <td>8,17</td>
              </tr>
              <tr>
                <td rowspan="9">Hamburg</td>
                <td rowspan="3">Einfamilienhaus</td>
                <td>unter 60 m<sup>2</sup></td>
                <td>8,69</td>
                <td>7,01</td>
                <td>7,52</td>
                <td>9,56</td>
                <td>10,26</td>
              </tr>
              <tr>
                <td>von 60 m<sup>2</sup> bis unter 100 m<sup>2</sup></td>
                <td>7,62</td>
                <td>6,53</td>
                <td>7,11</td>
                <td>8,31</td>
                <td>8,20</td>
              </tr>
              <tr>
                <td>100 m<sup>2</sup> und mehr</td>
                <td>6,74</td>
                <td>6,22</td>
                <td>6,84</td>
                <td>7,24</td>
                <td>8,49</td>
              </tr>
              <tr>
                <td rowspan="3">Zweifamilienhaus</td>
                <td>unter 60 m<sup>2</sup></td>
                <td>10,45</td>
                <td>9,34</td>
                <td>9,82</td>
                <td>10,55</td>
                <td>10,89</td>
              </tr>
              <tr>
                <td>von 60 m<sup>2</sup> bis unter 100 m<sup>2</sup></td>
                <td>7,67</td>
                <td>6,92</td>
                <td>7,37</td>
                <td>8,07</td>
                <td>9,31</td>
              </tr>
              <tr>
                <td>100 m<sup>2</sup> und mehr</td>
                <td>6,97</td>
                <td>6,16</td>
                <td>6,57</td>
                <td>7,64</td>
                <td>8,96</td>
              </tr>
              <tr>
                <td rowspan="3">Mietwohngrundstück</td>
                <td>unter 60 m<sup>2</sup></td>
                <td>9,18</td>
                <td>8,19</td>
                <td>8,57</td>
                <td>9,70</td>
                <td>11,89</td>
              </tr>
              <tr>
                <td>von 60 m<sup>2</sup> bis unter 100 m<sup>2</sup></td>
                <td>7,23</td>
                <td>6,32</td>
                <td>6,89</td>
                <td>7,51</td>
                <td>8,58</td>
              </tr>
              <tr>
                <td>100 m<sup>2</sup> und mehr</td>
                <td>7,30</td>
                <td>5,73</td>
                <td>6,42</td>
                <td>6,98</td>
                <td>8,58</td>
              </tr>
              <tr>
                <td rowspan="9">Hessen</td>
                <td rowspan="3">Einfamilienhaus</td>
                <td>unter 60 m<sup>2</sup></td>
                <td>7,96</td>
                <td>6,97</td>
                <td>6,91</td>
                <td>7,83</td>
                <td>10,02</td>
              </tr>
              <tr>
                <td>von 60 m<sup>2</sup> bis unter 100 m<sup>2</sup></td>
                <td>6,97</td>
                <td>6,50</td>
                <td>6,54</td>
                <td>6,80</td>
                <td>8,00</td>
              </tr>
              <tr>
                <td>100 m<sup>2</sup> und mehr</td>
                <td>6,17</td>
                <td>6,18</td>
                <td>6,29</td>
                <td>5,93</td>
                <td>8,29</td>
              </tr>
              <tr>
                <td rowspan="3">Zweifamilienhaus</td>
                <td>unter 60 m<sup>2</sup></td>
                <td>7,45</td>
                <td>7,23</td>
                <td>7,02</td>
                <td>6,72</td>
                <td>8,27</td>
              </tr>
              <tr>
                <td>von 60 m<sup>2</sup> bis unter 100 m<sup>2</sup></td>
                <td>5,46</td>
                <td>5,36</td>
                <td>5,26</td>
                <td>5,15</td>
                <td>7,08</td>
              </tr>
              <tr>
                <td>100 m<sup>2</sup> und mehr</td>
                <td>4,97</td>
                <td>4,77</td>
                <td>4,70</td>
                <td>4,87</td>
                <td>6,81</td>
              </tr>
              <tr>
                <td rowspan="3">Mietwohngrundstück</td>
                <td>unter 60 m<sup>2</sup></td>
                <td>9,44</td>
                <td>9,13</td>
                <td>8,81</td>
                <td>8,90</td>
                <td>13,01</td>
              </tr>
              <tr>
                <td>von 60 m<sup>2</sup> bis unter 100 m<sup>2</sup></td>
                <td>7,45</td>
                <td>7,05</td>
                <td>7,10</td>
                <td>6,89</td>
                <td>9,39</td>
              </tr>
              <tr>
                <td>100 m<sup>2</sup> und mehr</td>
                <td>7,50</td>
                <td>6,39</td>
                <td>6,60</td>
                <td>6,40</td>
                <td>9,39</td>
              </tr>
              <tr>
                <td rowspan="9">Mecklenburg-Vorpommern</td>
                <td rowspan="3">Einfamilienhaus</td>
                <td>unter 60 m<sup>2</sup></td>
                <td>7,02</td>
                <td>5,75</td>
                <td>5,50</td>
                <td>8,12</td>
                <td>8,77</td>
              </tr>
              <tr>
                <td>von 60 m<sup>2</sup> bis unter 100 m<sup>2</sup></td>
                <td>6,15</td>
                <td>5,37</td>
                <td>5,20</td>
                <td>7,05</td>
                <td>7,01</td>
              </tr>
              <tr>
                <td>100 m<sup>2</sup> und mehr</td>
                <td>5,44</td>
                <td>5,11</td>
                <td>5,01</td>
                <td>6,14</td>
                <td>7,26</td>
              </tr>
              <tr>
                <td rowspan="3">Zweifamilienhaus</td>
                <td>unter 60 m<sup>2</sup></td>
                <td>7,48</td>
                <td>6,80</td>
                <td>6,35</td>
                <td>7,92</td>
                <td>8,24</td>
              </tr>
              <tr>
                <td>von 60 m<sup>2</sup> bis unter 100 m<sup>2</sup></td>
                <td>5,48</td>
                <td>5,05</td>
                <td>4,77</td>
                <td>6,07</td>
                <td>7,05</td>
              </tr>
              <tr>
                <td>100 m<sup>2</sup> und mehr</td>
                <td>4,99</td>
                <td>4,49</td>
                <td>4,25</td>
                <td>5,74</td>
                <td>6,78</td>
              </tr>
              <tr>
                <td rowspan="3">Mietwohngrundstück</td>
                <td>unter 60 m<sup>2</sup></td>
                <td>8,20</td>
                <td>7,44</td>
                <td>6,92</td>
                <td>9,09</td>
                <td>11,22</td>
              </tr>
              <tr>
                <td>von 60 m<sup>2</sup> bis unter 100 m<sup>2</sup></td>
                <td>6,48</td>
                <td>5,74</td>
                <td>5,57</td>
                <td>7,04</td>
                <td>8,10</td>
              </tr>
              <tr>
                <td>100 m<sup>2</sup> und mehr</td>
                <td>6,52</td>
                <td>5,21</td>
                <td>5,18</td>
                <td>6,55</td>
                <td>8,10</td>
              </tr>
              <tr>
                <td rowspan="9">Niedersachsen</td>
                <td rowspan="3">Einfamilienhaus</td>
                <td>unter 60 m<sup>2</sup></td>
                <td>6,62</td>
                <td>6,36</td>
                <td>6,31</td>
                <td>7,72</td>
                <td>8,40</td>
              </tr>
              <tr>
                <td>von 60 m<sup>2</sup> bis unter 100 m<sup>2</sup></td>
                <td>5,80</td>
                <td>5,93</td>
                <td>5,97</td>
                <td>6,70</td>
                <td>6,71</td>
              </tr>
              <tr>
                <td>100 m<sup>2</sup> und mehr</td>
                <td>5,13</td>
                <td>5,64</td>
                <td>5,74</td>
                <td>5,84</td>
                <td>6,95</td>
              </tr>
              <tr>
                <td rowspan="3">Zweifamilienhaus</td>
                <td>unter 60 m<sup>2</sup></td>
                <td>6,78</td>
                <td>7,21</td>
                <td>7,00</td>
                <td>7,23</td>
                <td>7,58</td>
              </tr>
              <tr>
                <td>von 60 m<sup>2</sup> bis unter 100 m<sup>2</sup></td>
                <td>4,98</td>
                <td>5,34</td>
                <td>5,25</td>
                <td>5,53</td>
                <td>6,48</td>
              </tr>
              <tr>
                <td>100 m<sup>2</sup> und mehr</td>
                <td>4,52</td>
                <td>4,76</td>
                <td>4,68</td>
                <td>5,24</td>
                <td>6,24</td>
              </tr>
              <tr>
                <td rowspan="3">Mietwohngrundstück</td>
                <td>unter 60 m<sup>2</sup></td>
                <td>8,07</td>
                <td>8,57</td>
                <td>8,28</td>
                <td>9,00</td>
                <td>11,22</td>
              </tr>
              <tr>
                <td>von 60 m<sup>2</sup> bis unter 100 m<sup>2</sup></td>
                <td>6,36</td>
                <td>6,62</td>
                <td>6,67</td>
                <td>6,98</td>
                <td>8,10</td>
              </tr>
              <tr>
                <td>100 m<sup>2</sup> und mehr</td>
                <td>6,42</td>
                <td>6,01</td>
                <td>6,20</td>
                <td>6,48</td>
                <td>8,10</td>
              </tr>
              <tr>
                <td rowspan="9">Nordrhein-Westfalen</td>
                <td rowspan="3">Einfamilienhaus</td>
                <td>unter 60 m<sup>2</sup></td>
                <td>6,97</td>
                <td>6,56</td>
                <td>6,82</td>
                <td>8,30</td>
                <td>8,32</td>
              </tr>
              <tr>
                <td>von 60 m<sup>2</sup> bis unter 100 m<sup>2</sup></td>
                <td>6,10</td>
                <td>6,11</td>
                <td>6,44</td>
                <td>7,20</td>
                <td>6,65</td>
              </tr>
              <tr>
                <td>100 m<sup>2</sup> und mehr</td>
                <td>5,40</td>
                <td>5,82</td>
                <td>6,19</td>
                <td>6,28</td>
                <td>6,88</td>
              </tr>
              <tr>
                <td rowspan="3">Zweifamilienhaus</td>
                <td>unter 60 m<sup>2</sup></td>
                <td>7,07</td>
                <td>7,38</td>
                <td>7,50</td>
                <td>7,70</td>
                <td>7,44</td>
              </tr>
              <tr>
                <td>von 60 m<sup>2</sup> bis unter 100 m<sup>2</sup></td>
                <td>5,19</td>
                <td>5,47</td>
                <td>5,62</td>
                <td>5,89</td>
                <td>6,37</td>
              </tr>
              <tr>
                <td>100 m<sup>2</sup> und mehr</td>
                <td>4,71</td>
                <td>4,87</td>
                <td>5,02</td>
                <td>5,57</td>
                <td>6,12</td>
              </tr>
              <tr>
                <td rowspan="3">Mietwohngrundstück</td>
                <td>unter 60 m<sup>2</sup></td>
                <td>7,83</td>
                <td>8,13</td>
                <td>8,23</td>
                <td>8,90</td>
                <td>10,22</td>
              </tr>
              <tr>
                <td>von 60 m<sup>2</sup> bis unter 100 m<sup>2</sup></td>
                <td>6,17</td>
                <td>6,29</td>
                <td>6,62</td>
                <td>6,90</td>
                <td>7,38</td>
              </tr>
              <tr>
                <td>100 m<sup>2</sup> und mehr</td>
                <td>6,22</td>
                <td>5,69</td>
                <td>6,15</td>
                <td>6,41</td>
                <td>7,38</td>
              </tr>
              <tr>
                <td rowspan="9">Rheinland-Pfalz</td>
                <td rowspan="3">Einfamilienhaus</td>
                <td>unter 60 m<sup>2</sup></td>
                <td>7,12</td>
                <td>6,81</td>
                <td>6,88</td>
                <td>8,13</td>
                <td>9,32</td>
              </tr>
              <tr>
                <td>von 60 m<sup>2</sup> bis unter 100 m<sup>2</sup></td>
                <td>6,23</td>
                <td>6,36</td>
                <td>6,50</td>
                <td>7,06</td>
                <td>7,45</td>
              </tr>
              <tr>
                <td>100 m<sup>2</sup> und mehr</td>
                <td>5,52</td>
                <td>6,05</td>
                <td>6,25</td>
                <td>6,15</td>
                <td>7,72</td>
              </tr>
              <tr>
                <td rowspan="3">Zweifamilienhaus</td>
                <td>unter 60 m<sup>2</sup></td>
                <td>7,30</td>
                <td>7,77</td>
                <td>7,66</td>
                <td>7,64</td>
                <td>8,44</td>
              </tr>
              <tr>
                <td>von 60 m<sup>2</sup> bis unter 100 m<sup>2</sup></td>
                <td>5,35</td>
                <td>5,76</td>
                <td>5,75</td>
                <td>5,85</td>
                <td>7,22</td>
              </tr>
              <tr>
                <td>100 m<sup>2</sup> und mehr</td>
                <td>4,87</td>
                <td>5,13</td>
                <td>5,13</td>
                <td>5,53</td>
                <td>6,94</td>
              </tr>
              <tr>
                <td rowspan="3">Mietwohngrundstück</td>
                <td>unter 60 m<sup>2</sup></td>
                <td>8,33</td>
                <td>8,82</td>
                <td>8,67</td>
                <td>9,11</td>
                <td>11,95</td>
              </tr>
              <tr>
                <td>von 60 m<sup>2</sup> bis unter 100 m<sup>2</sup></td>
                <td>6,57</td>
                <td>6,81</td>
                <td>6,98</td>
                <td>7,06</td>
                <td>8,62</td>
              </tr>
              <tr>
                <td>100 m<sup>2</sup> und mehr</td>
                <td>6,62</td>
                <td>6,18</td>
                <td>6,49</td>
                <td>6,57</td>
                <td>8,62</td>
              </tr>
              <tr>
                <td rowspan="9">Saarland</td>
                <td rowspan="3">Einfamilienhaus</td>
                <td>unter 60 m<sup>2</sup></td>
                <td>6,07</td>
                <td>6,18</td>
                <td>6,13</td>
                <td>8,39</td>
                <td>9,03</td>
              </tr>
              <tr>
                <td>von 60 m<sup>2</sup> bis unter 100 m<sup>2</sup></td>
                <td>5,32</td>
                <td>5,76</td>
                <td>5,79</td>
                <td>7,29</td>
                <td>7,21</td>
              </tr>
              <tr>
                <td>100 m<sup>2</sup> und mehr</td>
                <td>4,71</td>
                <td>5,48</td>
                <td>5,57</td>
                <td>6,35</td>
                <td>7,47</td>
              </tr>
              <tr>
                <td rowspan="3">Zweifamilienhaus</td>
                <td>unter 60 m<sup>2</sup></td>
                <td>6,33</td>
                <td>7,13</td>
                <td>6,93</td>
                <td>8,00</td>
                <td>8,30</td>
              </tr>
              <tr>
                <td>von 60 m<sup>2</sup> bis unter 100 m<sup>2</sup></td>
                <td>4,63</td>
                <td>5,28</td>
                <td>5,19</td>
                <td>6,13</td>
                <td>7,09</td>
              </tr>
              <tr>
                <td>100 m<sup>2</sup> und mehr</td>
                <td>4,22</td>
                <td>4,71</td>
                <td>4,63</td>
                <td>5,80</td>
                <td>6,82</td>
              </tr>
              <tr>
                <td rowspan="3">Mietwohngrundstück</td>
                <td>unter 60 m<sup>2</sup></td>
                <td>7,74</td>
                <td>8,70</td>
                <td>8,41</td>
                <td>10,24</td>
                <td>12,62</td>
              </tr>
              <tr>
                <td>von 60 m<sup>2</sup> bis unter 100 m<sup>2</sup></td>
                <td>6,10</td>
                <td>6,73</td>
                <td>6,77</td>
                <td>7,94</td>
                <td>9,10</td>
              </tr>
              <tr>
                <td>100 m<sup>2</sup> und mehr</td>
                <td>6,15</td>
                <td>6,10</td>
                <td>6,30</td>
                <td>7,37</td>
                <td>9,10</td>
              </tr>
              <tr>
                <td rowspan="9">Sachsen</td>
                <td rowspan="3">Einfamilienhaus</td>
                <td>unter 60 m<sup>2</sup></td>
                <td>6,70</td>
                <td>6,21</td>
                <td>5,71</td>
                <td>8,23</td>
                <td>8,97</td>
              </tr>
              <tr>
                <td>von 60 m<sup>2</sup> bis unter 100 m<sup>2</sup></td>
                <td>5,87</td>
                <td>5,79</td>
                <td>5,39</td>
                <td>7,15</td>
                <td>7,17</td>
              </tr>
              <tr>
                <td>100 m<sup>2</sup> und mehr</td>
                <td>5,19</td>
                <td>5,52</td>
                <td>5,19</td>
                <td>6,23</td>
                <td>7,43</td>
              </tr>
              <tr>
                <td rowspan="3">Zweifamilienhaus</td>
                <td>unter 60 m<sup>2</sup></td>
                <td>5,92</td>
                <td>6,09</td>
                <td>5,47</td>
                <td>6,67</td>
                <td>7,00</td>
              </tr>
              <tr>
                <td>von 60 m<sup>2</sup> bis unter 100 m<sup>2</sup></td>
                <td>4,34</td>
                <td>4,51</td>
                <td>4,11</td>
                <td>5,11</td>
                <td>5,99</td>
              </tr>
              <tr>
                <td>100 m<sup>2</sup> und mehr</td>
                <td>3,94</td>
                <td>4,01</td>
                <td>3,67</td>
                <td>4,83</td>
                <td>5,75</td>
              </tr>
              <tr>
                <td rowspan="3">Mietwohngrundstück</td>
                <td>unter 60 m<sup>2</sup></td>
                <td>7,57</td>
                <td>7,77</td>
                <td>6,95</td>
                <td>8,93</td>
                <td>11,12</td>
              </tr>
              <tr>
                <td>von 60 m<sup>2</sup> bis unter 100 m<sup>2</sup></td>
                <td>5,98</td>
                <td>6,01</td>
                <td>5,60</td>
                <td>6,92</td>
                <td>8,02</td>
              </tr>
              <tr>
                <td>100 m<sup>2</sup> und mehr</td>
                <td>6,02</td>
                <td>5,44</td>
                <td>5,20</td>
                <td>6,42</td>
                <td>8,02</td>
              </tr>
              <tr>
                <td rowspan="9">Sachsen-Anhalt</td>
                <td rowspan="3">Einfamilienhaus</td>
                <td>unter 60 m<sup>2</sup></td>
                <td>6,23</td>
                <td>5,78</td>
                <td>5,53</td>
                <td>7,43</td>
                <td>7,79</td>
              </tr>
              <tr>
                <td>von 60 m<sup>2</sup> bis unter 100 m<sup>2</sup></td>
                <td>5,45</td>
                <td>5,39</td>
                <td>5,22</td>
                <td>6,45</td>
                <td>6,23</td>
              </tr>
              <tr>
                <td>100 m<sup>2</sup> und mehr</td>
                <td>4,83</td>
                <td>5,14</td>
                <td>5,02</td>
                <td>5,62</td>
                <td>6,45</td>
              </tr>
              <tr>
                <td rowspan="3">Zweifamilienhaus</td>
                <td>unter 60 m<sup>2</sup></td>
                <td>6,19</td>
                <td>6,37</td>
                <td>5,96</td>
                <td>6,75</td>
                <td>6,83</td>
              </tr>
              <tr>
                <td>von 60 m<sup>2</sup> bis unter 100 m<sup>2</sup></td>
                <td>4,54</td>
                <td>4,72</td>
                <td>4,47</td>
                <td>5,17</td>
                <td>5,85</td>
              </tr>
              <tr>
                <td>100 m<sup>2</sup> und mehr</td>
                <td>4,13</td>
                <td>4,20</td>
                <td>3,98</td>
                <td>4,89</td>
                <td>5,62</td>
              </tr>
              <tr>
                <td rowspan="3">Mietwohngrundstück</td>
                <td>unter 60 m<sup>2</sup></td>
                <td>7,22</td>
                <td>7,41</td>
                <td>6,90</td>
                <td>8,24</td>
                <td>9,90</td>
              </tr>
              <tr>
                <td>von 60 m<sup>2</sup> bis unter 100 m<sup>2</sup></td>
                <td>5,69</td>
                <td>5,72</td>
                <td>5,55</td>
                <td>6,38</td>
                <td>7,14</td>
              </tr>
              <tr>
                <td>100 m<sup>2</sup> und mehr</td>
                <td>5,74</td>
                <td>5,19</td>
                <td>5,16</td>
                <td>5,93</td>
                <td>7,14</td>
              </tr>
              <tr>
                <td rowspan="9">Schleswig-Holstein</td>
                <td rowspan="3">Einfamilienhaus</td>
                <td>unter 60 m<sup>2</sup></td>
                <td>7,16</td>
                <td>6,92</td>
                <td>6,87</td>
                <td>8,47</td>
                <td>9,24</td>
              </tr>
              <tr>
                <td>von 60 m<sup>2</sup> bis unter 100 m<sup>2</sup></td>
                <td>6,28</td>
                <td>6,45</td>
                <td>6,49</td>
                <td>7,35</td>
                <td>7,37</td>
              </tr>
              <tr>
                <td>100 m<sup>2</sup> und mehr</td>
                <td>5,55</td>
                <td>6,14</td>
                <td>6,24</td>
                <td>6,41</td>
                <td>7,64</td>
              </tr>
              <tr>
                <td rowspan="3">Zweifamilienhaus</td>
                <td>unter 60 m<sup>2</sup></td>
                <td>7,55</td>
                <td>8,10</td>
                <td>7,86</td>
                <td>8,18</td>
                <td>8,58</td>
              </tr>
              <tr>
                <td>von 60 m<sup>2</sup> bis unter 100 m<sup>2</sup></td>
                <td>5,54</td>
                <td>6,01</td>
                <td>5,90</td>
                <td>6,27</td>
                <td>7,34</td>
              </tr>
              <tr>
                <td>100 m<sup>2</sup> und mehr</td>
                <td>5,03</td>
                <td>5,34</td>
                <td>5,26</td>
                <td>5,92</td>
                <td>7,06</td>
              </tr>
              <tr>
                <td rowspan="3">Mietwohngrundstück</td>
                <td>unter 60 m<sup>2</sup></td>
                <td>7,85</td>
                <td>8,39</td>
                <td>8,10</td>
                <td>8,89</td>
                <td>11,09</td>
              </tr>
              <tr>
                <td>von 60 m<sup>2</sup> bis unter 100 m<sup>2</sup></td>
                <td>6,19</td>
                <td>6,47</td>
                <td>6,52</td>
                <td>6,89</td>
                <td>7,99</td>
              </tr>
              <tr>
                <td>100 m<sup>2</sup> und mehr</td>
                <td>6,24</td>
                <td>5,87</td>
                <td>6,06</td>
                <td>6,40</td>
                <td>7,99</td>
              </tr>
              <tr>
                <td rowspan="9">Thüringen</td>
                <td rowspan="3">Einfamilienhaus</td>
                <td>unter 60 m<sup>2</sup></td>
                <td>7,36</td>
                <td>6,58</td>
                <td>6,41</td>
                <td>8,31</td>
                <td>9,59</td>
              </tr>
              <tr>
                <td>von 60 m<sup>2</sup> bis unter 100 m<sup>2</sup></td>
                <td>6,45</td>
                <td>6,13</td>
                <td>6,05</td>
                <td>7,22</td>
                <td>7,66</td>
              </tr>
              <tr>
                <td>100 m<sup>2</sup> und mehr</td>
                <td>5,71</td>
                <td>5,83</td>
                <td>5,82</td>
                <td>6,29</td>
                <td>7,94</td>
              </tr>
              <tr>
                <td rowspan="3">Zweifamilienhaus</td>
                <td>unter 60 m<sup>2</sup></td>
                <td>7,07</td>
                <td>7,00</td>
                <td>6,67</td>
                <td>7,30</td>
                <td>8,12</td>
              </tr>
              <tr>
                <td>von 60 m<sup>2</sup> bis unter 100 m<sup>2</sup></td>
                <td>5,19</td>
                <td>5,19</td>
                <td>5,00</td>
                <td>5,59</td>
                <td>6,95</td>
              </tr>
              <tr>
                <td>100 m<sup>2</sup> und mehr</td>
                <td>4,71</td>
                <td>4,62</td>
                <td>4,45</td>
                <td>5,29</td>
                <td>6,68</td>
              </tr>
              <tr>
                <td rowspan="3">Mietwohngrundstück</td>
                <td>unter 60 m<sup>2</sup></td>
                <td>7,70</td>
                <td>7,61</td>
                <td>7,22</td>
                <td>8,33</td>
                <td>11,00</td>
              </tr>
              <tr>
                <td>von 60 m<sup>2</sup> bis unter 100 m<sup>2</sup></td>
                <td>6,08</td>
                <td>5,88</td>
                <td>5,81</td>
                <td>6,45</td>
                <td>7,94</td>
              </tr>
              <tr>
                <td>100 m<sup>2</sup> und mehr</td>
                <td>6,12</td>
                <td>5,33</td>
                <td>5,40</td>
                <td>6,00</td>
                <td>7,94</td>
              </tr>
            </tbody>
          </table>
        </dd>
        <dt>II.</dt>
        <dd><b>Mietniveaustufen</b>Zur Berücksichtigung von Mietniveauunterschieden zwischen Gemeinden eines Landes sind die Nettokaltmieten zu I. durch folgende Ab- oder Zuschläge anzupassen: <br/><br/><table><tbody><tr><td>Mietniveaustufe 1</td><td>– 20,0 %</td></tr><tr><td>Mietniveaustufe 2</td><td>– 10,0 %</td></tr><tr><td>Mietniveaustufe 3</td><td> +/– 0 %</td></tr><tr><td>Mietniveaustufe 4</td><td>+ 10,0 %</td></tr><tr><td>Mietniveaustufe 5</td><td>+ 20,0 %</td></tr><tr><td>Mietniveaustufe 6</td><td>+ 30,0 %</td></tr><tr><td>Mietniveaustufe 7</td><td>+ 40,0 %</td></tr></tbody></table><br/><br/>Die gemeindebezogene Einordnung in die Mietniveaustufen und der dafür maßgebliche Gebietsstand ergibt sich aus der Rechtsverordnung zur Durchführung des <a>§ 254</a> des Bewertungsgesetzes in der jeweils aktuellen Fassung; nicht aufgeführte Gemeinden sind der Mietniveaustufe 3 zuzuordnen.</dd>
      </dl>
    </p>
  </main>
</jur>
