Cost of Buying Property Abroad by Country: Purchase Taxes, Notary, Registration and Lawyer

The listed price is only part of the cost. On top of it come tax or VAT, notary, registration, a lawyer, translations and a power of attorney, and sometimes an agent's commission. This guide brings together on one page the transaction costs a buyer pays in eight countries, and points to the country guides where each line is explained in detail. Annual tax, tax on rent and tax on sale are not part of the comparison.

1How much does it cost to buy property abroad beyond the price?

The answer depends less on the country and more on the type of transaction: for a new apartment from a developer the heavy item is VAT, and for resale it is transfer tax. For resale, as of October 2026, the range is wide: in Romania the buyer pays no transfer tax at all, because the tax falls on the seller, while in Portugal a non-resident pays 7.5% plus 0.8% stamp duty.

Beyond tax there are costs that depend not on residence but on the local system: notary fees, a registration fee, a local lawyer, a sworn translator and a power of attorney from Israel. In some countries the notary's fee is set by an official tariff, in others by agreement. In the USA there is no notary in the European sense, and the deal closes through a Title company and an Escrow account.

2Comparison table: property purchase taxes and fees for the buyer in eight countries

The figures are as of October 2026, based on the official sources and tax summaries listed at the end of this guide and on the country guides on this site. They change, so before a transaction ask for a written calculation for the specific property.

3In which countries does VAT replace the purchase tax?

In Cyprus and Greece: where the purchase is subject to VAT, the transfer tax is not paid on top. In most countries in this guide a new apartment sold by a developer is subject to VAT, and a private buyer cannot recover it, so it is a final cost. That is why, when comparing a new project with a resale apartment, you compare total cost and not the price before tax.

• Greece: a developer may apply to suspend VAT, and then the buyer pays a 3.09% transfer tax instead of 24%. The suspension is in force until 31.12.2026, and its extension to 2027 has been proposed but not enacted as of the end of October 2026. Details in the guide on VAT versus transfer tax on a new apartment in Greece.
• Cyprus: where VAT is paid there are no transfer fees at all. The reduced 5% rate is only for a buyer who will use the apartment as a main and permanent residence in Cyprus, so an Israeli investor plans on 19%. The full calculation is in the guide on transfer fees and stamp duty in Cyprus.
• Romania: 21% VAT on a new apartment from a developer. On a resale from a private person there is no VAT, and the buyer pays mainly the notary and registration, as set out in the guide on the costs of buying property in Romania.
• Italy: when buying from a builder within five years of completion, IVA applies to the full price, and the cadastral value method does not apply.

4Where does the purchase tax depend on your residence?

In most countries in the table the purchase tax does not depend on residence or citizenship. The notable exception, as of October 2026, is Portugal: since 25 May 2026 a buyer who is not resident in Portugal pays a flat IMT of 7.5% on a residential property, with no brackets and no exemptions. The difference against the normal table can be cancelled on application if you become resident in Portugal within two years, or if the property is let for housing at a rent of up to EUR 2,300 a month, for at least 36 months in the first five years. The full conditions are in the guide on property taxes in Portugal for Israeli buyers.

In Greece, a bill was published for public consultation in October 2026 to raise the transfer tax for private buyers from outside the European Union to 15% during 2027. As of the end of October 2026 it has not been enacted, but in an off-plan purchase it is worth fixing a clear deed date in the contract already now.

In Italy residence comes in through the first-home relief (prima casa): a 2% registration tax instead of 9% depends on living in the municipality where the property is located. An Israeli investor who is not moving to Italy budgets on 9%, but for an individual the tax is usually calculated on the cadastral value, which can be significantly lower than the price. Examples are in the guide on taxes on property in Italy.

5Who pays the notary, the registration and the lawyer?

In most countries the custom is that the buyer pays, but it is a matter of agreement, so the split is written into the preliminary contract. The main difference between the countries is how the notary's fee is set:

1. Official tariff: in Romania a descending table by transaction value, plus VAT. In Greece a graduated tariff of 0.8% to 0.65% plus a fixed fee. In Bulgaria a graduated tariff capped at EUR 3,068 plus 20% VAT.
2. Fee by agreement: in Italy there is no binding tariff for the notaio's fee, and you ask for a written quote before the preliminary contract.
3. No European-style notary: in the USA the deal closes through a Title company and Escrow. You pay Title insurance, Escrow fees and a county recording fee, and the split follows state custom and the contract.

Registration fees are relatively low: 0.15% for an individual in Romania, 0.1% in Bulgaria, and 0.5% plus a fixed fee at the Greek cadastre. In Cyprus the transfer fees are the cost of registration, and stamp duty on contracts was abolished from 1 January 2026 under Law 239(I)/2025, except for documents signed by at least one party by 31 December 2025. The local lawyer's fee is not set by law in any of these countries. Ask for a written quote that sets out what is included and what is not.

6Why is there no single rate in the USA and Ukraine?

In the USA transfer tax is a state and local matter, not a federal one. In New York, for example, the state transfer tax is USD 2 for every USD 500 of consideration and is normally paid by the seller, but on a residence of USD 1 million or more the buyer pays an additional tax of 1% of the price. In other states there is no state transfer tax at all. So you check the state and the county before the offer, not after it.

In Ukraine the buyer pays a 1% Pension Fund levy, and in addition there is a 1% state duty on the sale of real estate, which the parties split by agreement (according to PwC, as of June 2026). Some first-time home buyers are exempt from the levy under conditions, and this is confirmed with the notary. Under martial law the first question is whether the transaction can be registered at all.

7Do you pay Israeli purchase tax on an apartment abroad?

No. Under section 9(a) of the Real Estate Taxation Law (Betterment and Acquisition), purchase tax is imposed on the buyer "on the sale of a right in real estate", and section 1 of the law defines "real estate" as land in Israel. An apartment in Romania, Greece or Portugal is outside that definition, so no real estate taxation declaration is filed for it and no purchase tax is paid on it in Israel.

That does not mean the Israel Tax Authority is not interested in the property. An Israeli resident is taxed on worldwide income, so rent and the gain on a future sale are reported in Israel. The purchase taxes you paid abroad are not income tax, so they are not credited against Israeli tax under the tax treaties. Whether they can be recognised as part of the property's cost when computing the capital gain in Israel is checked with your accountant, and for that you keep every receipt from the day of purchase.

8Does an apartment abroad affect "single apartment" status in Israel?

For Israeli residents, as a rule, no. Section 9(c1c)(4) of the law defines a single apartment as a residential apartment that is the buyer's only apartment "in Israel and the Area". So an Israeli resident who has an apartment abroad and no apartment in Israel benefits from the single-apartment purchase tax brackets when buying in Israel. For this purpose an Israeli resident also includes someone who, within two years of the purchase, became an Israeli resident for the first time or a veteran returning resident.

The exception is someone who has ceased to be an Israeli resident: such a person generally does not benefit from the single-apartment brackets, and for the betterment tax exemption the apartment in the country of residence does count. A numerical example and the betterment tax implications are in the guide on property abroad and "single apartment" purchase tax in Israel.

9How do you build a budget for buying abroad without surprises?

1. Determine the type of transaction: a new apartment from a developer, where VAT is the main item, or resale, where transfer tax is the main item.
2. Determine who the buyer is: an individual, a couple or a company, and what your residence status will be on the signing date. In Portugal this sets the IMT rate, in Romania the registration fee.
3. Ask for a written calculation on the higher of the price and the official value, in countries where that is the base, such as Greece, Bulgaria and Portugal.
4. Add lines for the notary, registration, a lawyer, a translator, a power of attorney from Israel and an agent's commission if there is one.
5. Compare the expected deed date with known legislative changes, such as the end of the VAT suspension in Greece.
6. Keep all documents and receipts. They will be used for reporting in Israel and for calculating the tax on sale.

10What to do before signing, and how we accompany this

The cost table is best built before the preliminary contract and before paying a deposit, while it is still possible to choose a purchase structure and negotiate the split of costs. We prepare a cost breakdown for the specific property, check that the contract states who pays each line and who bears the risk of rate changes until the deed, and coordinate the future reporting with the accountant in Israel. The acts governed by local law, the signing, the collection of taxes and the registration, are carried out by licensed notaries and lawyers in each country.

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