Topic
The costs of buying a home
These costs decide whether a financing plan works out at all. A bank will not lend against them, so they have to come out of your own funds.
The items that are fixed
Part of the cost is set by statute or an official schedule. There is nothing to negotiate here, only to calculate correctly. Depending on the country, that usually includes the tax on the purchase, the land registry entry, and the fee of the certifying official.
The items that get negotiated
The rest is agreed freely, above all the estate agent's commission. Who pays it, and in what share, has changed in several countries over the last few years.
The agent's commission
The largest negotiable item. Several countries have recently fixed that it must be split, or that whoever engaged the agent pays it. Reading the agreement before the viewing tells you which version applies to you.
The cost of financing
Valuation fees, commitment interest and registering the lender's security belong to the purchase, but never show up on an agent's cost overview. They still belong in the calculation before any offer is accepted.
Why the region matters
Several countries leave the tax rate to the region. The same purchase price then costs a different amount of tax in two regions, and the difference is large enough to break a financing plan.
What gets forgotten
Besides the four big items, these regularly come up too: the cost of cancelling the seller's old registry entries, the fee for registering the financing itself, and, for a flat, the share of the reserve fund that comes with it.
The legal position in Germany
What the costs are based on
Tax and fees are assessed on the consideration, usually the purchase price (sections 8 and 9 of the Real Estate Transfer Tax Act, GrEStG). Fixtures and fittings sold separately from the property can be broken out and reduce that assessment base.
The individual items
Real estate transfer tax (Grunderwerbsteuer) (fixed by law): The original federal rate was 3.5 percent. Since 2006 each of the sixteen states (Länder) has been free to set its own rate. Only Bavaria still charges that original 3.5 percent unchanged; Saxony, which held the same 3.5 percent for years, raised its rate to 5.5 percent on 1 January 2023. The current range runs from 3.5 percent (Bavaria alone) to 6.5 percent (Brandenburg, North Rhine-Westphalia, the Saarland, Schleswig-Holstein). The rate depends solely on where the property is, and any state can raise it again by its own statute. Notary and land registry (Notar und Grundbuchamt) (official tariff): The fee follows compulsorily from the transaction value under Table B of the GNotKG, together typically 1.5 to 2 percent of the price. Section 125 GNotKG makes any agreement to discount or vary that fee void: notary costs are not negotiable, and a notary who offers a discount is acting unlawfully. Looking to save money here is looking in the wrong place. Estate agent's commission (Maklerprovision) (capped by law): When a consumer buys a flat or a one- or two-family house, the fifty-fifty rule applies: whoever engaged the agent must bear at least half the commission themselves, and no more than half of it may be passed on to the buyer. The commission rate itself is unregulated; only its split between the parties is fixed by law. Federal Court of Justice (BGH) case law treats a breach of that split as voiding the entire commission agreement, so the whole amount paid can then be reclaimed, not just the excess.
VAT on the purchase
Selling land or a building is exempt from VAT (section 4 no. 9(a) of the VAT Act, UStG), because real estate transfer tax applies instead. For a new build sold by a developer, the price counts as a single supply and VAT is already folded into it; it never appears as a separate line.
Basis: Costs of buying, Germany. Last checked against the legal text: 2026-08-17.
The legal position in Austria
What the costs are based on
Tax and fees are assessed on the consideration, usually the purchase price (section 4(1) GrEStG). Unlike Italy, there is no official substitute value to fall back on.
The individual items
Real estate transfer tax (Grunderwerbsteuer) (fixed by law): 3.5 percent of the consideration on a purchase between unrelated parties, the same nationwide. The reduced tiered rate under section 7(1) no. 2 GrEStG applies only to a transfer within the family, not to an ordinary sale. Land registry entry fee (Grundbuch-Eintragungsgebühr) (fixed by law): 1.1 percent for registering ownership. Anyone financing the purchase pays a further 1.2 percent for registering the mortgage (tariff item 9(b) no. 4 GGG). Estate agent's commission (Maklerprovision) (capped by law): The IMV sets a ceiling per client: at most 3 percent for a purchase price above 48,448.51 euros, a flat 1,453.46 euros at most between 36,336.42 and 48,448.51 euros, and at most 4 percent below that. Each figure is net, plus 20 percent VAT, so at most 3.6 percent gross. Charging more is charging too much. The rule that only the instructing party pays the agent has applied since 1 July 2023 ONLY to rentals, not to purchases, where both sides customarily pay. Drafting the contract and escrow (Vertragserrichtung und Treuhand) (freely negotiable): A lawyer or notary drafts the purchase contract and runs the escrow. The fee is freely negotiable; 1 to 3 percent plus 20 percent VAT is typical in the market. There is no statutory ceiling, though the tariff acts serve as a benchmark.
VAT on the purchase
Selling land is generally exempt from VAT (section 6(1) no. 9(a) of the VAT Act, UStG 1994). The seller can opt into taxation (section 6(2) UStG), which in practice happens only between businesses. Buying a flat from a private seller therefore carries no VAT, only real estate transfer tax.
Basis: Costs of buying, Austria. Last checked against the legal text: 2026-08-17.
The legal position in Switzerland
What the costs are based on
Assessed on the purchase price. The costs are cantonal and vary more sharply than in any other country on this list.
The individual items
Real estate transfer tax (Handänderungssteuer) (fixed by law): The tax is cantonal, ranging from zero to around 3.3 percent. The cantons of Zurich, Zug, Aargau, Glarus, Schaffhausen, Schwyz, Ticino and Uri levy NO transfer tax at all, charging only a small fee instead. Zurich abolished it on 1 January 2005. A Swiss average figure is therefore misleading. Notarisation and land registry (Notariat und Grundbuch) (official tariff): A public deed is mandatory, and the tariff is set by the canton, not negotiable. Together with the land registry fee, the typical range is 0.2 to 1 percent, differing by canton. In cantons with a public notary office the state bills the fee; elsewhere an independent notary does. Estate agent's fee (Maklerlohn) (capped by law): The agent's fee is freely agreed, but not without limit: where an agent's fee for arranging a property purchase is disproportionately high, a court can reduce it to a reasonable amount on the debtor's application (Article 417 OR). The Federal Supreme Court has repeatedly called up to 3 percent customary in the Zurich area, and in one case did not treat 3.75 percent as excessive on a purchase price of 2.8 million francs. There is no fixed ceiling, but there is a judicially enforceable one.
VAT on the purchase
Selling a property is exempt from VAT (Article 21(2) no. 20 of the VAT Act, MWSTG). Opting into taxation is possible in principle, but excluded for a residential property used privately.
Basis: Costs of buying, Switzerland. Last checked against the legal text: 2026-08-17.
The legal position in 30 further countries
This theme also has a legal basis on record for these countries, each with its statute and verification date. Expand your country.
Belgium
What the costs are based on
Tax is assessed on the purchase price or the higher of the two values. The applicable rates are regional, not national.
The individual items
Registratierechten (Verkooprecht; registration duties) (fixed by law): Flanders: 2 percent for the sole own dwelling intended for personal occupancy, otherwise 12 percent. From 01.01.2026 the condition is tightened: the buyer must have maintained his or her principal residence there continuously for at least one year. Wallonia: 12,5 percent, reduced to 3 percent for the sole own dwelling. Brussels: 12,5 percent with no reduced rate, but an abattement (reduction) on part of the tax base. Brussels therefore becomes the most expensive region in 2026. Notariskosten (notary fees) (official tariff): The fee is governed by a statutory degressive tariff based on purchase price brackets and is non-negotiable. Act-related disbursements are added. In total typically 1 to 2 percent; for lower purchase prices the share is proportionally higher. Makelaarsloon (brokerage fee) (freely negotiable): Freely negotiable; the market rate is typically 3 percent plus 21 percent VAT, and the commission is usually paid by the seller. Generally this does not give rise to a separate charge for the buyer.
VAT on the purchase
Existing properties: no VAT; instead, registratierechten (registration duties). New build by a developer: 21 percent VAT on the building portion, registratierechten (registration duties) only on the land portion. In cases of demolition and new construction, a reduced rate of 6 percent applies in certain circumstances.
Basis: Costs of buying, Belgium. Last checked against the legal text: 2026-08-19.
Bulgaria
What the costs are based on
Tax is calculated on the purchase price or the higher tax valuation, whichever is greater. The largest item is the municipal real estate transfer tax, the rate of which is set by the respective municipality.
The individual items
Real Estate Transfer Tax (fixed by law): The municipality sets the real estate transfer tax rate within the statutory range of 0,1 to 3 percent. In the major cities of Sofia, Plovdiv, Varna and Burgas the rate is 3 percent, calculated on the purchase price or the higher tax valuation, whichever is greater. Paid by the buyer. Notary (official tariff): The notary executes the deed. The fee follows a degressive official tariff of approximately 0,1 to 1,5 percent, capped at approximately 3.000 euros, plus 20 percent VAT. Land Register Entry (fixed by law): A fee of 0,1 percent of the purchase price is payable for entry into the land register (Imoten registar), uniformly nationwide. Brokerage Commission (freely negotiable): Two to three percent per side, freely negotiable. Buyer and seller often each pay a commission to their own broker.
VAT on the purchase
The purchase of an existing residential unit from a private seller is exempt from value added tax; the municipal real estate transfer tax applies instead. For a new-build acquisition from a developer, VAT is levied at the standard rate of 20 percent.
Basis: Costs of buying, Bulgaria. Last checked against the legal text: 2026-08-19.
Denmark
What the costs are based on
The duty is calculated on the purchase price. Denmark does not levy a classic real estate transfer tax; instead, a registration duty applies for the entry of ownership in the land register. The buyer's ancillary costs are therefore low.
The individual items
Registration Duty (fixed by law): Denmark does not levy a classic real estate transfer tax. For the registration of ownership in the land register, the registration duty is charged: a fixed component of 1.850 kroner plus 0,6 per cent of the purchase price. The buyer bears this unless otherwise agreed. If the property is financed with a mortgage, a separate registration duty for the charge is added. Attorney or Buyer's Adviser (freely negotiable): Denmark has no notary. The buyer usually has the purchase contract reviewed by an advokat (attorney) or a buyer's adviser. The fee is freely negotiable, typically around 10.000 kroner as a flat fee. Estate Agent Commission (freely negotiable): Two to four per cent, freely negotiable. As a rule, the seller instructs and pays the ejendomsmægler (estate agent), so that nothing is payable by the buyer.
VAT on the purchase
The purchase of an existing residential unit from a private seller is exempt from value added tax. For new-build properties acquired from a developer and for the purchase of building land, value added tax is charged at the standard rate of 25 per cent; Denmark does not recognise a reduced rate.
Basis: Costs of buying, Denmark. Last checked against the legal text: 2026-08-19.
Estonia
What the costs are based on
The purchase price is the basis of calculation. No real estate transfer tax applies; the buyer pays only the notary fee and the state fee, both of which are scaled according to value.
The individual items
Real Estate Transfer Tax (fixed by law): No real estate transfer tax arises. Estonia does not levy an acquisition tax on real estate purchases and is therefore among the EU jurisdictions with the lowest tax burden on real estate acquisitions. The buyer bears only the notary fee and the state fee. Notary (official tariff): The purchase contract must be notarised. The fee follows a state-prescribed scale based on the transaction value, typically 300 to 1,200 euros. Buyers and sellers frequently share the cost. State Land Register Fee (fixed by law): A state fee (riigilõiv) scaled according to value is payable for registration of the transfer of ownership in the land register, typically around 100 to 300 euros. It is a fixed, scaled amount, not a percentage. Brokerage Commission (freely negotiable): 2 to 4 percent, freely negotiable and optional. The party who engages the broker bears the commission; in Estonia, some transactions are also completed entirely without a broker.
VAT on the purchase
The purchase of an existing residential unit from a private seller is exempt from value added tax; no real estate transfer tax arises either. For new-build property sold by a developer, value added tax is charged at the standard rate of 24 percent.
Basis: Costs of buying, Estonia. Last checked against the legal text: 2026-08-19.
Finland
What the costs are based on
Calculated on the purchase price. The tax rate depends on the form of ownership: shares in a housing company or real estate with land.
The individual items
Real Estate Transfer Tax (fixed by law): The rate depends on the form of ownership: 1.5 per cent on the purchase of shares in a housing company (asunto-osakeyhtiö), which is the most common form of housing in Finland, and 3 per cent on the purchase of real estate with land or a detached house. Paid by the buyer. The former exemption for first-time buyers was abolished in 2024. Registration and Purchase Confirmation (fixed by law): When purchasing real estate with land, a public purchase witness (kaupanvahvistaja) must confirm the sale, fee approximately EUR 120, plus registration of ownership (lainhuuto) with the Land Survey Office. When purchasing housing shares, entry in the housing share register is sufficient. Fixed amounts, negligible in proportion to the purchase price. Brokerage Commission (freely negotiable): Three to four per cent including value added tax, freely negotiable. Usually the seller engages and pays the broker, so nothing is payable by the buyer.
VAT on the purchase
The purchase of an existing apartment or house from a private seller is exempt from value added tax; the real estate transfer tax applies instead. For new construction, value added tax on building costs is already included in the price; the standard rate is 25.5 per cent.
Basis: Costs of buying, Finland. Last checked against the legal text: 2026-08-19.
France
What the costs are based on
The tax is calculated on the purchase price. What is colloquially called frais de notaire (notary fees) in France is more than 80 percent tax, not the notary's fee. This misnomer leads to false expectations.
The individual items
Droits de mutation à titre onéreux (DMTO) (fixed by law): Composed of the département (department) rate, the municipal share of 1.20 percent and a collection surcharge on the département share. The standard département rate of 4.50 percent produces a total of 5.80 percent. Since 2025, départements may raise their rate to 5.00 percent, resulting in a combined rate of around 6.32 percent; by now, roughly three quarters of départements have made use of this (73 out of approximately 96 according to the Conseils départementaux (departmental councils), as of July 2026). Decisions adopted after 15.04.2025 only take effect from 01.01.2026. Émoluments du notaire (notary's fees) (official tariff): The fee follows a statutory degressive scale: 3.870 percent up to 6,500 euros, 1.596 percent up to 17,000 euros, 1.064 percent up to 60,000 euros and 0.799 percent thereafter, net in each case. On amounts above 100,000 euros the notary may grant a reduction of up to 20 percent; otherwise the tariff is binding. In effect, this amounts to roughly 0.8 to 1.3 percent of the purchase price. Honoraires d'agence (agency commission) (freely negotiable): For a PURCHASE the commission is freely negotiable, typically 3 to 6 percent, and it must be stated in the advertisement together with an indication of whether it is included in the price. Note the difference for a RENTAL: there the tenant's costs are capped by Article 5 of the Law (Loi 89-462) and the Decree (Décret 2014-890), per square metre and zone. For purchases this cap does not apply.
VAT on the purchase
Existing property: no VAT; instead, DMTO applies (Article 261(5) no. 2 of the General Tax Code (CGI)). New-build or sale within five years of completion by a developer: 20 percent VAT included in the price, but with reduced acquisition costs of roughly 2 to 3 percent instead of 5.80 percent. New-build properties are therefore significantly cheaper in terms of ancillary costs.
Basis: Costs of buying, France. Last checked against the legal text: 2026-08-19.
Greece
What the costs are based on
The tax is calculated on the purchase price or the higher antikeimeniki axia (official objective value). Ancillary costs are comparatively high.
The individual items
Real Estate Transfer Tax (fixed by law): 3.09 percent (3 percent plus 0.09 percent municipal surcharge) on the purchase price or the higher official objective value, paid by the buyer. For a new build from a developer, value added tax of 24 percent would normally apply instead of the real estate transfer tax; however, this value added tax is suspended until 31 December 2026, so currently new builds also pay the 3.09 percent. Notary and Cadastral Registration (official tariff): The notary executes the deed of sale; the fee is roughly 0.8 to 1 percent plus 24 percent value added tax. Registration in the cadastre (Ktimatologio) adds roughly 0.5 percent. Attorney (freely negotiable): An attorney reviews title and contract. The fee is negotiable but follows a value scale: roughly 1 percent up to EUR 44,000, 0.5 percent up to EUR 1.4 million, and 0.4 percent thereafter. Formerly mandatory, now strongly recommended. Brokerage Commission (freely negotiable): Roughly two percent plus 24 percent value added tax, freely negotiable. Usually each party pays a commission to its own broker.
VAT on the purchase
The purchase of an existing residential unit from a private seller is exempt from value added tax; the real estate transfer tax applies. For a new build from a developer, value added tax of 24 percent would normally apply, but it is suspended until 31 December 2026, so currently new builds are also subject to the real estate transfer tax of 3.09 percent.
Basis: Costs of buying, Greece. Last checked against the legal text: 2026-08-19.
Ireland
What the costs are based on
Assessed on the purchase price. Stamp duty is banded: each slice of the price is taxed at its own band's rate, not the whole price at one rate. For a NEW build, stamp duty is charged on the net price WITHOUT the 13.5 percent VAT it contains, so the total price must be divided by 1.135 first.
The individual items
Stamp duty (fixed by law): Residential property: 1 percent on the portion up to 1 million euros, 2 percent on the portion up to 1.5 million, 6 percent on everything above that. Unbuilt land with no connected building agreement does not qualify, and instead carries the non-residential rate of 7.5 percent. Solicitor (freely negotiable): In Ireland a solicitor conducts the conveyance by law; there is no notary as on the continent. The fee is negotiable, usually a percentage of the price or a flat sum, plus 23 percent VAT and outlays. The solicitor must set out the costs in writing in advance. Searches and Land Registry fee (official tariff): A fixed amount by value band for registering title, plus the cost of the searches (judgments, planning, bankruptcy). Not a percentage, usually a few hundred euros in total. Structural survey (freely negotiable): Not compulsory, but by far the most important optional item. Because the seller does not have to disclose a structural defect, the survey is the only point at which one surfaces before signing. Usually a few hundred euros. Estate agent fee (freely negotiable): Paid by the seller, usually 1 to 2.5 percent plus 23 percent VAT. This creates no separate item for the buyer.
VAT on the purchase
Buying an existing home from a private seller triggers NO VAT. Only the first supply of a new build by the developer carries VAT, at the reduced rate of 13.5 percent, already folded into the price. EXCEPTION WITH UNCERTAINTY since Budget 2026 (announced 7 October 2025): for an apartment in a multi-unit block of at least three units with shared access, only 9 percent is meant to apply until 31 December 2030. The measure depends on an EU-law 'social policy' condition whose precise scope commentators say is still unsettled, with Revenue guidance still pending. Until that is clarified, the full 13.5 percent rate is the safe assumption. Letting residential property is compulsorily exempt, with no option to charge VAT on it (section 97(4), VAT Consolidation Act 2010).
Basis: Costs of buying, Ireland. Last checked against the legal text: 2026-08-17.
Iceland
What the costs are based on
Stamp duty is levied on the value of the chargeable document (gjaldskyldu skjal, usually the purchase agreement). Whether the purchase price or an official valuation (fasteignaskrá) is determinative in every case was not conclusively verified against the primary source in this review.
The individual items
Stimpilgjald (stamp duty) (fixed by law): 0,8 percent where the acquirer is a natural person, 1,6 percent where the acquirer is a legal person. On the FIRST purchase of a residential property by a natural person who has never previously been a registered owner of a residential property, the tax is halved to 0,4 percent; for multiple buyers this applies only proportionally, and is restricted if the spouse or partner has previously been an owner. Þinglýsingargjald (registration fee) (official tariff): 3.800 ISK per document for paper registration, 1.500 ISK for electronic registration. A fixed amount, not a percentage. Sölulaun fasteignasala (brokerage commission) (freely negotiable): No statutory commission rate or cap. The only mandatory requirement is that the brokerage agreement be in writing before the commencement of services, setting out tasks and remuneration. The party who engaged the broker bears the cost, usually the seller, but the buyer may contractually assume it.
VAT on the purchase
Not examined in this review. To be verified: Act on Value Added Tax (Lög um virðisaukaskatt nr. 50/1988), treatment of residential property sales.
Basis: Costs of buying, Iceland. Last checked against the legal text: 2026-08-19.
Italy
What the costs are based on
When purchasing a residential property from a private individual, the purchase price is NOT taxed upon application; instead, the valore catastale (cadastral value) applies under the prezzo-valore procedure (price-to-value mechanism) (Article 1, paragraph 497 Legge 266/2005). The official value is usually significantly lower than the purchase price, so the tax is correspondingly lower. Anyone who calculates using the purchase price will overestimate the cost of buying in Italy.
The individual items
Imposta di registro (registration tax) (fixed by law): 2 percent applies to the prima casa (primary residence), i.e. the main dwelling subject to a residency requirement in the municipality, and 9 percent otherwise. Both rates apply to the valore catastale (cadastral value) if the prezzo-valore procedure (price-to-value mechanism) is requested. The tax amounts to at least 1,000 Euro. Imposta ipotecaria e catastale (mortgage and cadastral tax) (fixed by law): When buying from a private individual, the fixed amount is 50 Euro each, so 100 Euro in total. If VAT is due because the purchase is from a developer, the amount is 200 Euro each. These items are fixed amounts, not percentages, and are practically negligible at high purchase prices. Notaio (notary) (freely negotiable): The mandatory notary tariff has been abolished since 2012; the fee is freely negotiable and comparing several quotes is advisable. The market rate is typically 1,500 to 3,000 Euro plus 22 percent VAT. The deed itself remains mandatory. Provvigione (brokerage commission) (freely negotiable): The intermediary is entitled to a commission from BOTH parties if the conclusion of the contract results from their mediation. The market rate is typically 2 to 4 percent per side plus 22 percent VAT. There is no statutory cap; the local usi (customary practices) of the Chamber of Commerce serve as a benchmark if nothing has been agreed.
VAT on the purchase
A purchase from a private individual is exempt from VAT (Article 10 no. 8-bis DPR 633/1972); instead, imposta di registro (registration tax) is due. If the property is purchased from a developer within five years of completion, the purchase is subject to VAT: 4 percent for the prima casa (primary residence), 10 percent otherwise, and 22 percent for luxury properties in categories A/1, A/8 and A/9. In that case, the prezzo-valore procedure (price-to-value mechanism) does not apply and the tax is calculated on the purchase price.
Basis: Costs of buying, Italy. Last checked against the legal text: 2026-08-19.
Croatia
What the costs are based on
Calculated on the purchase price; for real estate transfer tax, on the market value of the property. Real estate transfer tax is payable on an existing property, while a new build sold by a developer is subject to value added tax instead.
The individual items
Real estate transfer tax (fixed by law): Three per cent of the market value of the property, payable by the buyer. The rate applies to the purchase of an existing property. Note: no real estate transfer tax arises on a new build sold for the first time by a developer liable for VAT; instead, 25 per cent value added tax applies. Notary (official tariff): The notary authenticates signatures and assists with the land registry entry. Fees follow the official tariff and amount to roughly one per cent of the purchase price. Attorney (freely negotiable): The attorney reviews the land register and contract and oversees the closing. The fee is freely negotiable, typically around one per cent of the purchase price. Common and recommended for foreign buyers. Brokerage commission (freely negotiable): Typically three per cent plus value added tax, freely negotiable. Buyer and seller often split the commission; it is also common for each party to pay the broker it instructed.
VAT on the purchase
The purchase of an existing residential unit from a private seller is exempt from value added tax; the three per cent real estate transfer tax applies instead. For a new build sold by a developer for the first time, value added tax at the standard rate of 25 per cent is levied in place of real estate transfer tax.
Basis: Costs of buying, Croatia. Last checked against the legal text: 2026-08-19.
Latvia
What the costs are based on
Calculation is based on the purchase price or the cadastral value, whichever is higher. The largest item is the state fee for registration in the land register.
The individual items
State land register fee (fixed by law): 1,5 percent of the property value as a state fee (valsts nodeva) upon registration of ownership in the land register, paid by the buyer. This is practically the only major acquisition charge; Latvia does not levy a separate real estate transfer tax. Notary (official tariff): The notary certifies and authenticates the purchase. The fee is around 0,2 to 0,8 percent of the purchase price plus 21 percent value added tax. Brokerage commission (freely negotiable): Two to five percent, freely negotiable. The party engaging the broker bears the commission; some purchases also proceed without a broker.
VAT on the purchase
The purchase of an existing apartment from a private seller is exempt from value added tax. For a new-build from a developer, value added tax is charged at the standard rate of 21 percent.
Basis: Costs of buying, Latvia. Last checked against the legal text: 2026-08-19.
Liechtenstein
What the costs are based on
No real estate transfer tax is levied; therefore the issue here is not the assessment base of an acquisition tax but rather that of the land register fee: 6 per mille of the purchase price; if the purchase price is absent, the tax-assessed value.
The individual items
Real Estate Transfer Tax / Transfer Duty (fixed by law): Liechtenstein does NOT levy any real estate acquisition or transfer tax. Article 1 of the Tax Act (SteG) contains an exhaustive list of the taxes imposed by the Act (wealth and earnings tax, expenditure tax, real estate gains tax, income tax, incorporation fee, insurance premium levy); an acquisition or transfer tax is not included. A circulating figure of 6 plus 1 percent is in fact Luxembourg's rates, mistakenly attributed to Liechtenstein. Land Register Fee (official tariff): 6 per mille (0,6 percent) of the purchase price; if the purchase price is absent, the tax-assessed value, but at least 200 francs. For acquisitions in the course of probate proceedings, compulsory auctions or court decisions, a flat rate of 200 francs per entry. If a charge is registered, an additional 2 per mille of the secured amount is due, at least 100 francs. Minor official incidental fees: certification of a signature 10 francs, preparation of an application 50 francs (100 in the case of a complex application). Broker Commission (freely negotiable): Liechtenstein has no specific broker statute and no specific broker contract as a type of contract under civil law. The amount, apportionment between purchaser and seller, and due date are purely a matter of agreement.
VAT on the purchase
Through the Customs Treaty of 1923, Liechtenstein applies the Swiss Value Added Tax Act. As in Switzerland, the sale of real property is exempt from value added tax, with an option to tax except for residential properties used for private purposes. Derived from the customs union; not independently verified against the primary text for Liechtenstein.
Basis: Costs of buying, Liechtenstein. Last checked against the legal text: 2026-08-19.
Lithuania
What the costs are based on
The assessment is based on the purchase price. No real estate transfer tax applies; the buyer pays only the scaled notary and registration fees.
The individual items
Real Estate Transfer Tax (fixed by law): No real estate transfer tax arises. Lithuania is one of the few countries in Europe with no acquisition tax on property purchases whatsoever. The buyer bears only the notary and registration fees. Notary (official tariff): The purchase contract must be notarised. The fee follows an official scale of roughly 0.33–0.45 percent of the value, with a minimum of about 33 euros, capped at roughly 5,000 euros, plus 21 percent VAT. Buyer and seller often share it. Registration Fee (fixed by law): For entry in the real estate register at the Registrų centras (Centre of Registers) a value-based scaled fee is payable, typically around 0.03–0.5 percent. It is a scaled amount, not a fixed percentage. Brokerage Commission (freely negotiable): 1–3 percent, freely negotiable. Usually the seller bears it; the buyer then pays nothing.
VAT on the purchase
The acquisition of an existing residential unit from a private seller is exempt from value added tax; no real estate transfer tax arises either. For a new-build purchased from a developer, VAT is charged at the standard rate of 21 percent.
Basis: Costs of buying, Lithuania. Last checked against the legal text: 2026-08-19.
Luxembourg
What the costs are based on
Assessment is on the purchase price. For an owner-occupied principal residence, the Bëllegen Akt tax credit (tax credit for owner-occupied principal residence) reduces the registration tax by up to 40,000 euros per buyer.
The individual items
Registration and Transfer Tax (droits d'enregistrement et de transcription) (fixed by law): Seven percent of the purchase price, uniform nationwide: six percent registration plus one percent transcription. For an owner-occupied principal residence the Bëllegen Akt tax credit (tax credit for owner-occupied principal residence) of up to 40,000 euros per buyer, 80,000 euros for a jointly assessed couple, is offset against this tax; the dwelling must be owner-occupied for at least two years. Notary fees (official tariff): The notary authenticates the purchase contract; the fee follows a degressive official tariff and amounts to roughly one and a half percent of the purchase price, plus disbursements and value added tax. Brokerage commission (freely negotiable): Three percent plus value added tax is customary; in Luxembourg the commission is usually borne by the seller. The buyer therefore generally does not pay a brokerage commission. It is freely negotiable; there is no statutory ceiling.
VAT on the purchase
The purchase of an existing residential unit from a private seller is exempt from value added tax; instead, registration tax applies. For new construction, value added tax may be relevant, partly at the reduced rate for the principal residence (TVA logement, reduced VAT rate for housing).
Basis: Costs of buying, Luxembourg. Last checked against the legal text: 2026-08-19.
Malta
What the costs are based on
The basis of assessment is the purchase price. The largest charge is stamp duty, though significant reliefs are available for first-time buyers.
The individual items
Stamp duty (fixed by law): Five percent of the purchase price, paid by the buyer, of which one percent is due on signing the promise of sale and the remainder on final transfer. For first-time buyers, the first 200.000 Euro are exempt from tax (saving up to 10.000 Euro), with five percent applying above that amount. Further reductions apply for Gozo and for properties in designated urban conservation areas (UCA). Notary (freely negotiable): In Malta a notary handles the completion of the purchase, conducts title searches (root of title searches) and arranges registration of the deed. The fee is typically around 1–3 percent of the purchase price. Brokerage fee (freely negotiable): The brokerage fee, at around five percent and sometimes split between the parties, is usually borne by the seller; the buyer generally pays nothing.
VAT on the purchase
The acquisition of residential real estate is exempt from VAT in Malta, for both existing stock and new builds; stamp duty applies instead. The Maltese standard rate of 18 percent does not apply to residential property purchases.
Basis: Costs of buying, Malta. Last checked against the legal text: 2026-08-19.
Netherlands
What the costs are based on
The tax is calculated on the purchase price or the higher market value (Article 9 of the Act on Taxation of Legal Transactions).
The individual items
Overdrachtsbelasting (transfer tax) (fixed by law): 2 percent for a dwelling that the buyer uses as his or her main residence. If the buyer does NOT occupy the dwelling personally, i.e., lets it or holds it as a second home, the rate is 8 percent from 01.01.2026; until the end of 2025 it was 10,4 percent. Commercial property remains at 10,4 percent. The rate therefore depends not on the object but on the buyer's intention. Startersvrijstelling (first-time buyer exemption) (fixed by law): Buyers aged between 18 and 35 who acquire their own dwelling for owner-occupation for the first time pay no Overdrachtsbelasting, provided the purchase price does not exceed the annually raised limit. For 2026 this limit is 555.000 euros; in 2025 it was 525.000 euros. One euro above the limit and the full tax of 2 percent becomes due, not only on the excess. Notaris (civil-law notary) (freely negotiable): The notaris fee is unregulated, differences between firms are considerable, so comparing is worthwhile. Typically 1.000 to 2.000 euros for the purchase deed and mortgage instrument, plus the fixed fees of the Kadaster (Dutch Land Registry). Makelaarscourtage (brokerage fee) (capped by law): The commission itself is unregulated, usually 1 to 2 percent, and is paid by the party that engaged the broker. However, the law prohibits dual representation: anyone acting for the seller of a dwelling may not simultaneously work for the buyer, and a breach forfeits the commission claim. The buyer therefore pays only his or her own aankoopmakelaar (buying agent).
VAT on the purchase
Existing dwelling: no turnover tax (VAT); instead, Overdrachtsbelasting (transfer tax) applies (Article 11(1)(a) of the Turnover Tax Act 1968). New construction within two years of first use: 21 percent turnover tax (VAT), with no Overdrachtsbelasting due. Both taxes do not arise at the same time.
Basis: Costs of buying, Netherlands. Last checked against the legal text: 2026-08-19.
Norway
What the costs are based on
The basis is the purchase price; for the document duty, the market value applies. Whether the duty arises depends crucially on the form of ownership: freehold or cooperative share.
The individual items
Document Duty (fixed by law): 2.5 percent of the market value on registration of ownership, paid by the buyer. IMPORTANT: the duty only arises on the purchase of a freehold property (selveier). When buying a cooperative dwelling (borettslag), it is waived entirely, because one acquires shares and not the land; there, ancillary costs amount to only 0.5 to 1.5 percent. Land Registry Entry (fixed by law): Fixed fee of 545 kroner for the registration of the title deed; if the property is financed, an additional 545 kroner is payable per mortgage. A fixed amount, not a percentage. Estate Agent or Lawyer (freely negotiable): 2 to 4 percent, freely negotiable. Usually the seller instructs and pays the estate agent (eiendomsmegler), so the buyer incurs no costs. There is no notary in Norway.
VAT on the purchase
The purchase of a residential unit from a private seller is exempt from value added tax. Residential real estate in Norway is not subject to VAT; the standard rate of 25 percent does not apply to the purchase. For new construction, VAT on the building costs is already included in the price.
Basis: Costs of buying, Norway. Last checked against the legal text: 2026-08-19.
Poland
What the costs are based on
Calculation is by reference to the market value, not necessarily the agreed price (Article 6(1) no. 1 of the Act on Civil Law Transactions Tax (Ustawa o PCC)). If the price is conspicuously below market value, the tax authority fixes the value.
The individual items
Podatek od czynności cywilnoprawnych (PCC, tax on civil law transactions) (fixed by law): 2 per cent on a secondary-market purchase, without brackets or exceptions in the rate. No PCC arises on a purchase from a developer; value added tax applies instead. Since 01.01.2024 an additional rate of 6 per cent applies to the acquisition of the sixth and each further flat in the same building or on the same plot (Article 7a), intended to prevent bulk purchases of entire buildings. Exemption for the first flat purchase (fixed by law): A first-time buyer of a flat or house on the secondary market pays no PCC at all. The conditions are that the buyer has never previously owned residential premises or a share of more than 50 per cent therein, and that the exemption is declared in the notarial deed. It does not apply to undeveloped land, even if a first house is to be built there. The Supreme Administrative Court held on 07.04.2026 (III FSK 281/25) that in a joint purchase the exemption no longer operates on an all-or-nothing basis but can apply proportionally. Taksa notarialna (notary fee) (capped by law): The regulation expressly states MAXIMUM RATES by value brackets, on a degressive scale. The notary may charge less but not more. In addition, 23 per cent value added tax on the fee, costs for copies per page, and court fees apply. Negotiation within the limit is permitted. Court fee for the land register (fixed by law): Fixed amounts, no percentages: 200 zloty for registration of ownership, 200 zloty for a mortgage. At usual purchase prices this item is negligible. Prowizja pośrednika (brokerage commission) (freely negotiable): The commission is freely negotiable, typically 2 to 3 per cent plus 23 per cent value added tax, per party. The brokerage contract must be in writing; otherwise it is void, which is the effective protection of the client.
VAT on the purchase
Private secondary market: no value added tax, but PCC. From a developer: 8 per cent value added tax for flats up to 150 square metres under the social housing programme, and 23 per cent on the excess (Article 41(12) of the Act on Value Added Tax (Ustawa o VAT)). No PCC is then due.
Basis: Costs of buying, Poland. Last checked against the legal text: 2026-08-19.
Portugal
What the costs are based on
The tax is calculated on the higher of the purchase price and the valor patrimonial tributário (official tax value) (Article 12 of the Municipal Property Transfer Tax Code (CIMT)).
The individual items
Imposto Municipal sobre as Transmissões (IMT) (fixed by law): Progressive scale tariff up to 7.5 percent, with specific brackets for the owner's permanent residence. The bracket amounts were raised by 2 percent for 2026; for a permanent owner-occupied home, no IMT is payable up to 106,346 Euro. The IMT Jovem fully exempts first-time buyers up to 35 years of age on purchases up to 330,539 Euro, and provides a partial exemption up to 660,982 Euro. Imposto do Selo (fixed by law): 0.8 percent on the same value as the IMT, without brackets and without an allowance. The IMT Jovem also exempts from Imposto do Selo. Notary and Registo Predial (land registry) (official tariff): Fixed fees pursuant to the fee schedule, not percentage-based. Typically 500-1,200 Euro for the purchase deed and registration combined. At high purchase prices this item is barely noticeable, whereas it is very significant for inexpensive properties. Comissão de mediação (freely negotiable): Freely negotiable, typically 5 percent plus 23 percent VAT, and borne by the seller. The brokerage agreement must be in writing and must state the commission.
VAT on the purchase
The sale of real estate is exempt from value added tax (Article 9 no. 30 of the Value Added Tax Code (CIVA)), including for developers; there, the VAT on construction costs is factored into the price and is not shown separately. IMPORTANT: For RENTALS, the Portuguese VAT position is deliberately left open in lib/umsatzsteuer.ts because a new decree has changed the rules. This purchase statement is unaffected, but the rental section remains unreviewed.
Basis: Costs of buying, Portugal. Last checked against the legal text: 2026-08-19.
Romania
What the costs are based on
The basis of assessment is the purchase price. The buyer incurs no real estate transfer tax; only the notary and land registry fees are payable by the buyer.
The individual items
Real Estate Transfer Tax (fixed by law): The buyer pays NO real estate transfer tax. On a sale by a private individual, a transfer tax arises as income tax, which the SELLER pays (graduated based on the holding period and on the value exceeding an allowance). Only the notary and land registry fees remain for the buyer. Notary (official tariff): The notary authenticates the purchase. The fee follows a degressive official tariff of approximately 0.5 to 1.5 percent plus value added tax and is usually borne by the buyer. Land Registry Entry (fixed by law): For entry in the land register (intabulare in cartea funciară) a fee of 0.15 percent of the value is charged, at least approximately 12 Euro. Paid by the buyer. Broker Commission (freely negotiable): Two to three percent per side, freely negotiable. The buyer and seller often each pay a commission to their own broker.
VAT on the purchase
The purchase of an existing residential unit from a private seller is exempt from value added tax. For new builds sold by a developer, value added tax is levied at the standard rate of 21 percent.
Basis: Costs of buying, Romania. Last checked against the legal text: 2026-08-19.
Sweden
What the costs are based on
The tax is calculated on the higher of the purchase price and the taxeringsvärde (tax assessed value) of the previous year (Section 8 of the Stamp Duty Act at Registration Authorities (Lag om stämpelskatt vid inskrivningsmyndigheter, 1984:404)).
The individual items
Stämpelskatt (stamp duty, lagfart (title registration)) (fixed by law): 1,5 percent for natural persons, 4,25 percent for legal persons. The rate therefore depends on WHO is buying, not what is being bought. In addition, an expeditionsavgift (administrative fee) of 825 Swedish kronor is always payable. IMPORTANT: On the purchase of a bostadsrätt (right of residence in a housing cooperative), no stämpelskatt is charged, and this is the most common form of housing in Swedish cities. Stämpelskatt (stamp duty, pantbrev (mortgage certificate)) (fixed by law): Whoever finances the acquisition pays 2 percent of the newly registered MORTGAGE AMOUNT, not the purchase price, plus a fee of 375 Swedish kronor per pantbrev (mortgage certificate). The amount depends solely on the loan amount. Existing pantbrev are taken over by the buyer free of charge, which is why asking about existing pantbrev before the purchase is worthwhile. Mäklararvode (brokerage fee) (capped by law): The commission is freely negotiable, typically 1,5 to 5 percent depending on the region, and is borne by the seller. The broker is legally obliged to mediate impartially between both parties and is therefore not a representative of the seller. This duty is the true protection of the buyer.
VAT on the purchase
The sale of real property is exempt from value added tax (Chapter 3, Section 2 of the Value Added Tax Act (Mervärdesskattelagen)). For new construction, the value added tax on construction costs is factored into the price and does not appear separately.
Basis: Costs of buying, Sweden. Last checked against the legal text: 2026-08-19.
Serbia
What the costs are based on
The tax is calculated on the purchase price or the market value. The decisive factor is whether an existing property is being acquired, attracting real estate transfer tax, or a new build is being acquired, attracting value added tax; the two taxes never arise together.
The individual items
Real Estate Transfer Tax (fixed by law): 2.5 percent of the market value when purchasing an existing property. By law the seller owes the tax, yet in practice the purchase agreement usually shifts it to the buyer. For a new build sold by a developer, value added tax applies instead of real estate transfer tax (10 percent for residential premises); both taxes never arise together. Notary (official tariff): The public notary (javni beležnik) notarises the purchase. The fee follows an official tariff of approximately 0.1 to 0.5 percent of the purchase price. Cadastral Registration (fixed by law): For the registration of ownership in the real estate cadastre (with the Republic Geodetic Authority (RGZ)) a tiered fee is levied, typically in the range of 5,000 to 20,000 Dinar (approximately 40 to 170 Euro). Brokerage Fee (freely negotiable): Two to three percent per party, freely negotiable. Buyer and seller often each pay a commission to their own broker.
VAT on the purchase
Purchasing an existing property from a private seller is subject to real estate transfer tax, not value added tax. For a new build sold by a developer for the first time, value added tax arises instead: 10 percent for residential and 20 percent for commercial premises; it is usually included in the price. Real estate transfer tax and value added tax never arise together.
Basis: Costs of buying, Serbia. Last checked against the legal text: 2026-08-19.
Slovakia
What the costs are based on
Calculation is based on the purchase price. No real estate transfer tax applies, ancillary costs are low; the broker's fee is usually the largest item.
The individual items
Real Estate Transfer Tax (fixed by law): NO real estate transfer tax arises, neither for the buyer nor for the seller. Slovakia abolished its former real estate transfer tax on 1 January 2005 and has not introduced a new one. The buyer therefore saves the item that is the largest in many neighbouring countries. Cadastral Registration Fee (fixed by law): Registration of the new owner in the cadaster costs 100 Euro (50 Euro for electronic filing); expedited registration within 15 days costs 300 Euro (150 Euro electronically). A fixed amount, not a percentage of the purchase price. Notary and Attorney (freely negotiable): Certification of a signature by a notary costs only a few euros; a full notarial deed follows an official sliding scale tariff of roughly 0,3 to 1 percent with a cap. An attorney for due diligence and settlement is typically in the range of 500 to 1.500 Euro and is common for foreign buyers. Broker's Commission (freely negotiable): 3 to 5 percent, freely negotiable, usually the largest single item of ancillary purchase costs. Who bears the commission depends on the brokerage agreement.
VAT on the purchase
The acquisition of an existing residential unit from a private seller is exempt from value added tax; no real estate transfer tax is payable either. In the case of a new build from a developer, value added tax at the standard rate is already included in the purchase price.
Basis: Costs of buying, Slovakia. Last checked against the legal text: 2026-08-19.
Slovenia
What the costs are based on
Tax is calculated on the purchase price; for real estate transfer tax, the market value is substituted if it is markedly higher. Existing properties trigger real estate transfer tax, while new builds from a developer are subject to value added tax instead.
The individual items
Real Estate Transfer Tax (fixed by law): Real estate transfer tax is two percent. Statutorily the SELLER owes it, not the buyer, so the buyer faces zero percent. Contractually the burden can be shifted, which must then be expressly agreed. For new builds from a developer, real estate transfer tax does not apply; value added tax is levied instead. Notary (official tariff): The notary authenticates the zemljiškoknjižno dovolilo (land registry permit), the seller's declaration required for the land register. The fee follows the official tariff and, depending on value, amounts to roughly 100 to 500 Euro, which is low relative to the purchase price. Attorney (freely negotiable): An attorney drafts or reviews the purchase agreement and supervises closing. The fee is freely negotiable. Common and recommended for foreign buyers. Brokerage Commission (capped by law): By law capped at four percent of the purchase price where the price exceeds 10,000 Euro, inclusive of value added tax and for both parties combined. In practice one to two percent per side. The maximum rate is enforceable against the buyer; a higher claim is ineffective.
VAT on the purchase
The purchase of an existing residential unit from a private seller is exempt from value added tax; real estate transfer tax applies instead, which is statutorily borne by the seller. For a new build sold by a developer for the first time, value added tax is levied instead of real estate transfer tax, at the reduced rate of 9.5 percent for residential premises and at the standard rate of 22 percent otherwise.
Basis: Costs of buying, Slovenia. Last checked against the legal text: 2026-08-19.
Spain
What the costs are based on
The tax is calculated on the valor de referencia (cadastral reference value) of the Catastro (Spanish property cadastre) if it exceeds the purchase price (Article 10 TRLITPAJD as amended with effect from 2022). The purchase price is therefore only the lower limit of the tax base, not automatically the base itself.
The individual items
Impuesto sobre Transmisiones Patrimoniales (ITP) (transfer tax) (fixed by law): When purchasing an existing dwelling, the comunidad autónoma (autonomous community) levies ITP. The state default rate is 6 percent, but the regions set their own rates: 4 percent in the Basque Country, 6 percent in Madrid and Navarra, 8 percent in several regions, in Valencia from 1 June 2026 a progressive rate of 9 percent up to 1 million euros and 11 percent above that (previously a flat 10 percent), and in Catalonia progressive rates of 10 to 11 percent. Without knowing the region, no figure can be given. Notaría (notary public) (official tariff): The notary fee is a state-regulated tariff based on the value of the deed, not a freely negotiable price. Typically 0,3 to 0,5 percent, plus an amount per page of the deed. A discount is permitted only within narrow limits. Registro de la Propiedad (Land Register) (official tariff): Registration in the Registro de la Propiedad (Land Register) is also governed by a state tariff based on value brackets, typically 0,1 to 0,25 percent. Only registration protects the buyer against third parties. Comisión inmobiliaria (estate agent commission) (freely negotiable): The estate agent commission is freely negotiable and in Spain is usually paid by the seller, typically 3 to 5 percent plus 21 percent value added tax. This generally does not give rise to a separate charge for the buyer. There is no statutory limit as in Austria.
VAT on the purchase
Existing residential property acquired from a private seller: no value added tax; instead, ITP applies (Article 20 Uno 22 of Law 37/1992). New build from a developer: 10 percent IVA (Article 91 Uno 1 no. 7 of Law 37/1992), plus AJD of between 0,5 and 1,5 percent depending on the region. Consequently, a new build is not cheaper from a tax perspective, merely taxed differently.
Basis: Costs of buying, Spain. Last checked against the legal text: 2026-08-19.
Czechia
What the costs are based on
The basis is the purchase price. Real estate acquisition tax has not existed since 2020, so ancillary costs are correspondingly low.
The individual items
Real Estate Acquisition Tax (fixed by law): No real estate acquisition tax is payable. The previous tax of 4 percent was abolished in September 2020 (Act No. 386/2020 Sb.) and is not reintroduced by 2026. The buyer therefore saves the largest cost item that exists in most neighbouring countries. Cadastral Registration Fee (fixed by law): A fixed fee of 2.000 CZK is charged for registration of ownership in the cadastre (katastr nemovitostí, Czech land register); if filed electronically, it is reduced by 20 percent. This is a flat amount, not a percentage of the purchase price. Attorney or Notary and Escrow (freely negotiable): An attorney or notary prepares the purchase contract and administers the escrow. The fee is freely negotiable; the market typically charges a flat fee of roughly 20.000 to 30.000 CZK, which is low in proportion to the purchase price. Brokerage Commission (freely negotiable): 2,5 to 5 percent, freely negotiable. Who bears it varies by region: in Prague the buyer pays or both parties share, in Brno usually the buyer, and elsewhere often the seller.
VAT on the purchase
The purchase of an existing residential unit from a private individual is exempt from value added tax; no acquisition tax is levied either. For new builds sold by a developer, value added tax applies; for residential premises up to a size limit, the reduced rate applies.
Basis: Costs of buying, Czechia. Last checked against the legal text: 2026-08-19.
Hungary
What the costs are based on
The tax base is the purchase price or the market value, whichever is higher. The largest item is the real estate transfer tax.
The individual items
Real estate transfer tax (fixed by law): Four percent on the portion up to one billion Forint, two percent on any portion above that. For a standard apartment this is therefore a flat four percent, paid by the buyer. For the first purchase of a primary residence there are reductions, and for buyers under 35 years of age acquiring their first home under certain conditions even full exemption. Attorney (freely negotiable): In Hungary an attorney (ügyvéd, Hungarian attorney-at-law) must draw up and countersign the purchase contract; this is mandatory by law. The fee is freely negotiable, typically 0.5 to 1.5 percent of the purchase price. Land register entry (fixed by law): For entry in the land register (földhivatal, Hungarian land registry office) a fixed fee of around 10,600 Forint per property is charged, i.e. around 28 Euro. It is a fixed amount, not a percentage of the purchase price. Brokerage commission (freely negotiable): Three to five percent plus value added tax, freely negotiable. Usually the seller bears the commission, so nothing is then payable by the buyer.
VAT on the purchase
The purchase of an existing apartment from a private individual is exempt from value added tax; the real estate transfer tax applies instead. For new construction from a developer, value added tax is due, levied at a temporarily reduced rate of five percent for new apartments up to a size limit, and otherwise at the standard rate of 27 percent.
Basis: Costs of buying, Hungary. Last checked against the legal text: 2026-08-19.
United Kingdom
What the costs are based on
Assessed on the chargeable consideration, in practice the purchase price. The tax is banded: each slice of the price is taxed at its own band's rate, not the whole price at one rate.
The individual items
Stamp Duty Land Tax (SDLT) (fixed by law): England and Northern Ireland: 0 percent up to £125,000, 2 percent up to £250,000, 5 percent up to £925,000, 10 percent up to £1.5 million, and 12 percent above that. First-time buyers pay 0 percent up to £300,000 and 5 percent up to £500,000; above £500,000 the relief disappears entirely, not just the part over the threshold. Buying an additional residential property adds 5 percentage points to every band; that surcharge is waived if the new property replaces your main home and the old one is sold within 36 months. A buyer with no UK residence pays a further 2 percentage points on top of that. Solicitor or licensed conveyancer (freely negotiable): The fee is freely negotiated, typically £1,000 to £2,000 plus 20 percent VAT and disbursements. Firms must publish their prices, which makes comparing them easy. Land Registry fee (official tariff): A fixed amount set by the property's value band, typically £135 to £540 at usual purchase prices, reduced for electronic applications. Not a percentage. Estate agent fee (freely negotiable): The seller pays the commission, typically 1 to 2 percent plus 20 percent VAT. This creates no separate item for the buyer, though the buyer does pay for their own survey and searches.
VAT on the purchase
Residential property is exempt from VAT (VAT Act 1994, Schedule 9, Group 1). A new-build home is zero-rated instead, meaning it is taxed at 0 percent so the developer can still recover their input VAT, and no VAT ever shows up in the purchase price.
Basis: Costs of buying, United Kingdom. Last checked against the legal text: 2026-08-17.
Cyprus
What the costs are based on
The calculation is based on the purchase price. The key distinction is whether the acquisition involves an existing property subject to transfer fees or a new build subject to VAT. The former stamp duty was abolished on 1 January 2026.
The individual items
Transfer Fees (fixed by law): On the purchase of an existing property, progressive transfer fees apply: 3 percent up to EUR 85,000, 5 percent up to EUR 170,000, and 8 percent thereafter. A permanent discount of 50 percent applies, so the effective rates are 1.5, 2.5, and 4 percent, payable by the buyer. For new builds chargeable to VAT, transfer fees are waived entirely. Advocate Fees (freely negotiable): In Cyprus, an advocate customarily handles the conveyance and examines the land registry for encumbrances (title search). The fee is approximately 1.2 to 2 percent plus VAT, typically EUR 3,000 to 5,000. Estate Agent Commission (freely negotiable): Freely negotiable, usually borne by the seller; the buyer then has nothing to pay.
VAT on the purchase
The purchase of an existing property from a private individual is exempt from VAT; in such cases the transfer fees apply. For a new build acquired from a developer, VAT is charged at the standard rate of 19 percent, reduced to 5 percent for the first owner-occupied principal residence subject to conditions. Where VAT is chargeable, transfer fees do not apply.
Basis: Costs of buying, Cyprus. Last checked against the legal text: 2026-08-19.
Frequently Asked Questions
Can I include the buying costs in my mortgage?
Most banks only lend against the purchase price, because the buying costs do not create anything they can secure a loan against. That is why they have to come out of your own funds.
Can the tax on the purchase be reduced?
Only within narrow limits, for example by listing movable fittings separately in the contract, as far as that reflects the truth. An inflated figure stands out under review and costs more than it saves.
More
Ready to have a property checked honestly?
In a few minutes you have a complete, conservative report with a valuation PDF. No appointment, no paperwork.
Stay in the loop
We write rarely and only when it is genuinely useful: new features, a sober look at the market, honest advice on buying, selling and renting.