SafeBuy · International research

Property Purchase Taxes in Europe: Rules That Change Your Budget

Purchase taxes depend on the buyer and the property. New-build VAT, resale transfer tax, regional surcharges and nonresident treatment are not interchangeable.

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Why isn't there one buying-cost percentage for every country?

A transfer-tax rate covers only one part of an acquisition. Notary, legal, registry and other costs can sit alongside it. Some systems use progressive bands or distinguish a main home from an investment. This guide keeps those conditions attached to the rules instead of ranking incomplete tax rates as total costs.

Country-specific rules

Georgia

Registration is a fee, not an all-in cost

NAPR lists registration of an immovable-property right at GEL 150 within four working days. Faster processing and other services have separate charges. Legal review, translation, surveying and any transaction-specific taxes are additional; this fee is not a total acquisition-cost estimate.

Sourced rule · reviewed 2026-09-07

Spain

Resale and new-build tax follow different rules

Used housing is subject to the relevant autonomous community's transfer tax; Madrid's general property-transfer rate is 6%. New housing normally attracts 10% VAT, with specific reduced-rate exceptions. Other duties, registration, notarial and professional costs may be additional. Neither rate is a nationwide all-in buying cost.

Sourced rule · reviewed 2026-09-07

Portugal

The 2026 nonresident IMT rule

CIMT Article 17(10) states a 7.5% rate for nonresident purchases of urban residential property, subject to its exceptions. These include previous Portuguese tax residence, becoming tax resident within the specified period, and qualifying capped-rent letting. Some relief requires an application and evidence. Check the effective provisions and your exact circumstances before signing.

Sourced rule · reviewed 2026-09-07

Stamp duty and other completion costs

The tax authority lists purchase stamp duty of 0.8%, generally on the same higher-of-price-or-tax-value base as IMT. Mortgage borrowing also has stamp-duty treatment. Registration, legal work, mortgage expenses and any other applicable charges are separate, so adding the headline taxes does not produce a complete acquisition budget.

Sourced rule · reviewed 2026-09-07

Greece

3% transfer tax plus a municipal levy on the tax

AADE states a property transfer tax of 3% of taxable value and a municipal levy of 3% of that tax. Their combined arithmetic is 3.09% of taxable value before other costs, where this transfer-tax regime applies. Exemptions and other regimes need separate checking; notarial, registration and professional fees are additional.

Sourced rule · reviewed 2026-09-07

France

Get an itemised notarial estimate

The notarial body explains that acquisition charges include transfer duties, disbursements and regulated professional remuneration. Its published broad guide quotes about 7–8% for existing property and 2–3% for new property, with financing and other costs additional. Departmental duty changes and the purchase price can move the actual bill outside these guide ranges.

Sourced rule · reviewed 2026-09-07

Germany

Turn the comparison into a purchase checklist

Ask for an itemised acquisition budget for the exact region, buyer residence and property type. The finder only scores total buying costs when a sourced, comparable total is available.

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