Property Transfer Tax in Europe: Notary Fees by Country
Compare real estate acquisition costs across France, Belgium, Spain, Italy, Germany, and Portugal for existing and new homes.
Property purchase costs in Europe: six countries compared
The tool applies an average overall acquisition-cost rate for each country to the price (from 6.5% in Portugal to 14.5% in Belgium for existing homes), then allocates 78% of the amount to taxes and 22% to the notary and land registry. It is meant to compare orders of magnitude before buying abroad.
The formula
Estimated fees = price × country rate. The rate depends on the property type (existing or new) and, for Italy and Belgium, on use: an existing main home drops to 4% in Italy and 12% in Belgium. The amount is then split 78% into duties and taxes and 22% into notary, registry and disbursements, whatever the country.
Rates used and a €300,000 example
| Country | Existing | New | Fees on €300,000 (existing) |
|---|---|---|---|
| France | 7.8% | 2.5% | €23,400 |
| Belgium | 14.5% (12% main home) | 4% | €43,500 (€36,000) |
| Spain | 9.5% | 11.5% | €28,500 |
| Italy | 8% (4% main home) | 6% | €24,000 (€12,000) |
| Germany | 7.5% | 7.5% | €22,500 |
| Portugal | 6.5% | 6.5% | €19,500 |
For a €300,000 existing home in France: €23,400 in fees, of which €18,252 taxes and €5,148 notary, €323,400 in total.
Limits
This comparison is for buyers weighing several countries; for a purchase in France, the detailed notary fees calculator is more precise. Rates are fixed national averages: they ignore regional differences (Spain, Germany, Belgium), progressive scales (Portugal) and Italy's cadastral tax base. Two rates predate the 2025 reforms: Belgium now charges 3% in Wallonia and 2% in Flanders on a sole owner-occupied home, against 12% in the tool, and most French départements have raised their transfer duty. Indicative result, to be confirmed by a notary in the country concerned.
Sources and dates: average country rates used by the tool: indicative values, not verified. Wallonia: 3% for a sole owner-occupied home since 1 January 2025 (wallonie.be); Flanders: 2% for a sole own home since 1 January 2025 (notaire.be); France: département duty may rise to 5% since 1 April 2025, Law 2025-127, article 116 (service-public.gouv.fr) (checked 14/10/2026).
Frequently Asked Questions
Which European country has the highest property purchase costs?
Among the six countries in the tool, Belgium leads for existing homes at 14.5%, i.e. €43,500 on a €300,000 home. Portugal is the cheapest at 6.5% (€19,500). These rates are indicative averages.
Why do new builds cost more in fees in Spain than in France?
In Spain a new home carries 10% VAT (IVA) plus stamp duty on legal documents, which the tool sums up as 11.5%. In France VAT is already included in the developer's price and fees drop to 2.5% in the tool.
Does buying a main home lower costs in Italy?
Yes: the tool drops from 8% to 4% for an existing home bought as a main residence ("prima casa"), i.e. €12,000 instead of €24,000 on €300,000. In Italy registration tax is normally based on the cadastral value, which the tool does not model.
Are the tool's Belgian rates up to date?
Not for main homes: the tool uses 12%, whereas since 1 January 2025 Wallonia charges 3% and Flanders 2% on a sole owner-occupied home. Brussels stays at 12.5% with an allowance. Treat the Belgian result as an upper bound.
Is this tool really free?
Yes, all tools on Kristools are 100% free and accessible without registration.
Is my data protected?
Yes. All processing is performed directly and securely inside your browser. No personal data is sent to our servers.