Property purchase costs in Luxembourg: duties and notarial fees
Separate amounts paid to the State, the notary’s remuneration, VAT and costs specific to the transaction.
01Registration and transcription duties
For an ordinary purchase for consideration, registration duty is 6% and transcription duty is 1%, totalling 7%. These are not the notary’s fees. Exemptions, special tax bases and possible surcharges must be checked for the deed.
For an off-plan purchase, have the deed distinguish land, completed works and works still to be performed: duties are not always limited to land alone. The 3% VAT rate on eligible new construction requires, in particular, use as the owner’s principal home and an available tax benefit, capped at EUR 50,000 per dwelling. The standard rate is 17%; reduced-rate eligibility is not assumed.
02Notary emoluments
The amended regulation of 24 July 1971 distinguishes deeds and tariff schedules. Schedule 7 applies to a private sale through successive bands: add the portions rather than applying the marginal rate to the entire price. The table shows cumulative assessment thresholds.
| Assessment band | Net rate |
|---|---|
| 0 - 3,718.40 EUR | 4.00 % |
| > 3,718.40 - 7,436.80 EUR | 2.00 % |
| > 7,436.80 - 17,352.54 EUR | 1.50 % |
| > 17,352.54 - 24,789.35 EUR | 0.80 % |
| > 24,789.35 - 74,368.05 EUR | 0.60 % |
| > 74,368.05 - 148,736.11 EUR | 0.50 % |
| > 148,736.11 - 247,893.52 EUR | 0.30 % |
| > 247,893.52 - 1,239,467.62 EUR | 0.10 % |
| > 1,239,467.62 EUR | 0.05 % |
Request a breakdown of net fees, VAT, copies and actual disbursements. The tariff already includes the main and ancillary duties covered by the regulation; additional items must be identified. No flat estimate of formalities is added here. Private sale: tariff 7 of the notarial regulation, minimum €99.16 excluding VAT, plus 17% VAT. Copies, disbursements, travel and exceptional work must be added from the notary’s statement.
03Mortgage costs
Ordinary non-exempt mortgage loan: 0.24% of principal, 0.05% of the secured amount, tariff 5 and VAT. Exemptions, mortgage discharge, copies and bank fees are not calculated.
04Worked examples by purchase price
Fictional example limited to ordinary duties of 7%: two eligible buyers owning equal shares, each with EUR 40,000 remaining. The credit is capped by the duties and the EUR 100 minimum collection is preserved.
| Purchase price | Duties before credit | Credit used | Duties remaining |
|---|---|---|---|
| 300 000 EUR | 21 000 EUR | 20 900 EUR | 100 EUR |
| 500 000 EUR | 35 000 EUR | 34 900 EUR | 100 EUR |
| 750 000 EUR | 52 500 EUR | 52 400 EUR | 100 EUR |
| 1 000 000 EUR | 70 000 EUR | 69 900 EUR | 100 EUR |
| 1 500 000 EUR | 105 000 EUR | 80 000 EUR | 25 000 EUR |
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Partial fee estimate under documented rules. The credit uses the €40,000 ceiling confirmed by the law of 3 July 2025. The increase to €45,000 announced in July 2026 is not included without confirmation that it has entered into force.
Open the calculatorFrequently asked questions
Short answers to the most common questions on this topic.
How much are notary fees for a €500,000 apartment in Luxembourg?
500 000 EUR × 7 % = 35 000 EUR ; 35 000 - 34 900 = 100 EUR. Fictional example limited to ordinary duties of 7%: two eligible buyers owning equal shares, each with EUR 40,000 remaining. The credit is capped by the duties and the EUR 100 minimum collection is preserved. The balance in this column includes only duties, excluding notarial fees, their VAT, disbursements, mortgage costs and special taxes. It is not the total payable to the notary.
Are notary fees reduced for new-build properties in Luxembourg?
For an off-plan purchase, have the deed distinguish land, completed works and works still to be performed: duties are not always limited to land alone. The 3% VAT rate on eligible new construction requires, in particular, use as the owner’s principal home and an available tax benefit, capped at EUR 50,000 per dwelling. The standard rate is 17%; reduced-rate eligibility is not assumed.
What is the Bëllegen Akt and how do I get it?
The personal credit is for purchases meeting the own-occupation conditions, including occupation for at least two years. The notary submits the application. Check each buyer’s remaining balance: EUR 40,000 is the ceiling confirmed by the official sources consulted, not a fresh credit for every purchase. The credit balance is personal: check AED/MyGuichet. The suggested €40,000 assumes no previous use. One buyer’s balance cannot be transferred to another. A minimum €100 remains payable for the deed.
Which tariff schedule applies?
The amended regulation of 24 July 1971 distinguishes deeds and tariff schedules. Schedule 7 applies to a private sale through successive bands: add the portions rather than applying the marginal rate to the entire price. The table shows cumulative assessment thresholds. Private sale: tariff 7 of the notarial regulation, minimum €99.16 excluding VAT, plus 17% VAT. Copies, disbursements, travel and exceptional work must be added from the notary’s statement.
How should you prepare the breakdown with the notary?
Provide the draft deed, ownership shares, personal credit balances, intended use and, where relevant, the loan principal and secured ancillary amounts. Request an itemised call for funds and the costs still to be added.
Are notary fees tax-deductible in Luxembourg?
For a privately held rental property, the tax administration distinguishes acquisition costs, included in the cost basis and depreciable for the building share, from financing costs, including the mortgage obligation deed, deductible under the expense rules. Land is not depreciable. Do not apply this rule wholesale to your own home: establish the treatment and tax year of each item.
Official sources
Statutes, circulars and publications consulted for this guide.
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Private sale: tariff 7 of the notarial regulation, minimum €99.16 excluding VAT, plus 17% VAT. Copies, disbursements, travel and exceptional work must be added from the notary’s statement.
Off-plan: enter a price excluding VAT. This mode assumes no construction completed at the deed, all construction eligible and the full €50,000 VAT benefit still available for personal occupation. Started projects or previously used benefits need an individual statement.
Borrowing capacity, monthly payment, DSTI and LTV ratios before signing the compromis.
Housing premium, interest subsidy, State guarantee, savings premium.
Related articles
Continue reading with these complementary guides.
Tax credit on registration duties for first-time primary residence acquisition.
Conditions, financing, taxation and specifics for buying in Luxembourg as a non-resident.
Application of the super-reduced 3% VAT on housing construction and renovation in Luxembourg.