Dog tax in Lower Saxony 2027: What your dog costs in the largest cities

Print my Pet · 05.11.2026 · 4 min read·Updated 06.11.2026

In Lower Saxony, the first dog in the big cities costs between €96 in Wolfsburg and €150 in Hanover and Hildesheim per year. We are not aware of any changes in any of these cities for 2027, so the amounts continue to apply as of today.

Dog tax in Lower Saxony: the cities in comparison

The table shows 8 cities, sorted alphabetically: Hanover, Braunschweig, Oldenburg and Osnabrück from our nationwide city table, plus Göttingen, Hildesheim, Salzgitter and Wolfsburg, whose statutes we reread for this article. In none of these cities do you pay the higher rate for the first dog if you have two dogs.

City	1. Dog	2. Dog	List dog	2027	Source
Braunschweig²	120 €	204 €	804 €	no change known	braunschweig.de
Göttingen³	132 €	240 €	744 €	no change known	goettingen.de
Hannover	150 €	276 €	720 €	no change known	hannover.de
Hildesheim	150 €	210 €	no separate sentence	no change known	stadt-hildesheim.de
Oldenburg	108 €	132 €	no separate sentence	no change known	oldenburg.de
Osnabrück	120 €	162 €	720 €	no change known	demokratisch.osnabrueck.de
Salzgitter⁴	100 €	140 €	no separate sentence	no change known	salzgitter.de
Wolfsburg	96 €	144 €	no separate sentence	no change known	wolfsburg.de

¹ About the scale: In all cities in this table, only the second dog costs more, the first stays at the lower rate. Many statutes have an additional level from the third dog onwards. ² Braunschweig: €804 applies to every dangerous dog purchased after December 31, 2020. For dangerous dogs purchased previously, the statute states €600 for the first and €756 for each subsequent one. ³ Göttingen: €744 applies to dangerous dogs that were newly registered from July 1st, 2025. ⁴ Salzgitter: Source is the city's unofficial 2014 reading version. All amounts per year. For the cities in our nationwide table, the status as of October 20th, 2026 applies; we retrieved the rest from the cities themselves on November 5th, 2026. “N/A” means: We did not find the sentence in the source.

What applies to dangerous dogs in Lower Saxony

Lower Saxony does not have a breed list. The Lower Saxony Law on Keeping Dogs (NHundG) only classifies a dog as dangerous if the specialist authority determines this in an individual case, for example because it has bitten people or animals or has been trained to be aggressive (§ 7 NHundG). You need a permit for such a dog.

The situation is different when it comes to taxes, as each city decides for itself. Hanover charges €720 per year for a dangerous dog, Göttingen €744 and Braunschweig €804 for dogs purchased after December 31, 2020. In its statutes, Göttingen also lists four breeds that are considered dangerous for tax purposes: bull terriers, pit bull terriers, American Staffordshire terriers and Staffordshire bull terriers, including crossbreeds. Oldenburg, Hildesheim, Salzgitter and Wolfsburg do not have their own sentence for dangerous dogs.

Shelter dogs and exemptions

Anyone who takes a dog from an animal shelter is granted relief in several cities, but only upon application and for varying durations. Salzgitter exempts dogs that were permanently housed in the Salzgitter animal shelter for 18 months. Braunschweig grants twelve months for dogs from the Braunschweig animal shelter. Göttingen releases dogs from the Göttingen animal shelter for a year. Wolfsburg halves the tax for dogs from a Wolfsburg animal shelter, also for one year.

Guide dogs for the blind are also tax-free in Hildesheim and Göttingen, and in Göttingen also dogs that help blind, deaf or otherwise helpless people with certain markings on their severely disabled person's ID card. Dangerous dogs are exempt from the Göttingen exemption.

This is how you calculate your dog tax

You take the rate for the first dog and add the rate that applies to it in your city for each additional dog. In Hanover you pay €150 plus €276 for two dogs, i.e. €426 per year. In Wolfsburg it is €96 plus €144, a total of €240. A third dog costs €168 in Wolfsburg, €240 in Göttingen and €180 in Salzgitter.

If the dog comes along during the year, the cities usually only bill for the months in which the dog lives with you. The quickest way is with our dog tax calculator: select the city, enter the number of dogs, done.

Frequently asked questions

How much is the dog tax in Hanover in 2027? As things stand today, in Hanover you pay €150 for the first and €276 for the second dog per year, and €720 for a dangerous dog. We are not aware of any changes for 2027.

Where is the dog tax lowest in Lower Saxony? Among the eight cities in our table, Wolfsburg is the cheapest at €96 for the first dog, just ahead of Salzgitter at €100.

Is there a breed list in Lower Saxony? No. According to the NHundG, a dog is only considered dangerous if the specialist authority determines this in individual cases. However, individual cities such as Göttingen name breeds to which the higher tax rate applies in their dog tax statutes.

Is a dog from an animal shelter in Lower Saxony tax-free? In some cities yes, for a limited time and only upon application: in Salzgitter 18 months, in Braunschweig and Göttingen one year. Wolfsburg halves the tax for one year.

The statutes of your community are always binding. This article is not tax advice.

Sources, accessed on 05.11.2026: Hundesteuersatzungen und Steuerseiten der Städte (Braunschweig, Göttingen, Hannover, Hildesheim, Oldenburg, Osnabrück, Salzgitter, Wolfsburg). Niedersachsen: § 7 NHundG im Niedersächsischen Vorschrifteninformationssystem. Für die Städte aus unserer bundesweiten Tabelle gelten die dort erfassten Beträge mit Stand 20.10.2026.