Notary Fees in Luxembourg: 2026 Rates and Detailed Calculation
What the notary deed actually costs, line by line, with the official 2026 rates.
01Registration and transcription duties
Every transfer of immovable property in Luxembourg triggers two duties levied by the Registration, Estates and VAT Administration (AED): the registration duty, set at 6% of the price, and the transcription duty, set at 1%. These rates derive from the modified law of 22 Frimaire Year VII and the law of 25 September 1905 on the transcription of real rights, and remain unchanged in 2026.
For a VEFA new-build, duties only apply to the land share stated in the deed. The construction share is exempt from duties because it falls under VAT, at the super-reduced housing rate of 3% (tax credit capped at €50,000 per dwelling under AED circular no. 800 and article 44ter of the VAT law).
02Notary emoluments
Luxembourg notary emoluments are set by the Grand Ducal Regulation of 26 November 2015 on notary fees. The scale is proportional and degressive by bracket: 1.650% up to €7,500, 1.100% from €7,500 to €15,000, 0.825% from €15,000 to €30,000, then 0.550% above. The notary cannot raise or lower these rates.
Added to these fees are the formalities costs incurred by the office on behalf of the buyer: mortgage searches, cadastral extract, urban planning certificate, mortgage release certificate, copies, transmissions to the AED. These disbursements typically range from €1,000 to €2,000 for a standard residential transaction.
03Mortgage costs
If the acquisition is financed by a loan, the mortgage registration in favour of the bank generates separate costs: a 0.05% mortgage duty on the borrowed amount levied by the AED, notary emoluments for the registration deed (following the same degressive scale as above), and land register filing fees. For a €600,000 loan, expect €5,500 to €6,500 in total mortgage costs.
04Worked examples by purchase price
The table below gives an indicative range for an existing property occupied as the primary residence by a buyer couple (full €80,000 Bëllegen Akt applied). Mortgage costs assume 80% loan-to-value financing.
| Purchase price | 7% duties | Bëllegen Akt | Net to pay |
|---|---|---|---|
| €300,000 | €21,000 | −€21,000 | ≈ €6,000 |
| €500,000 | €35,000 | −€35,000 | ≈ €10,000 |
| €750,000 | €52,500 | −€52,500 | ≈ €14,000 |
| €1,000,000 | €70,000 | −€70,000 | ≈ €18,000 |
| €1,500,000 | €105,000 | −€80,000 | ≈ €50,000 |
Calculate your real acquisition costs
Our calculator applies the degressive notary scale, the Bëllegen Akt according to your situation, the housing VAT for new-builds, and the mortgage cost based on your financing.
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?
For an existing €500,000 apartment bought by a first-time buyer couple (full Bëllegen Akt), expect around €10,000 to €12,000 in total fees: €35,000 in duties fully offset by the tax credit, plus €4,200 in notary emoluments, around €4,500 in mortgage costs on €400,000 borrowed, and €1,500 in disbursements.
Are notary fees reduced for new-build properties in Luxembourg?
Yes. For a VEFA new-build, registration and transcription duties only apply to the land share stated in the deed. The construction is taxed at the super-reduced 3% housing VAT (tax credit capped at €50,000 per dwelling). Total fees usually fall between 3% and 4% of the price.
What is the Bëllegen Akt and how do I get it?
The Bëllegen Akt is a tax credit of €40,000 per buyer (€80,000 for a couple) applied to registration duties, on the condition that the property serves as your primary residence and is personally occupied. The application is made automatically by the notary at signing. The AED levies a minimum of €100 in duties in all cases.
Can notary fees be negotiated in Luxembourg?
No. Luxembourg notary emoluments are strictly regulated by the Grand Ducal Regulation of 26 November 2015 and the notary cannot raise or lower them. Only disbursements (formalities) may vary slightly between offices depending on the searches conducted.
Who pays notary fees in Luxembourg, the buyer or the seller?
The buyer bears all acquisition costs (duties, sale deed emoluments, mortgage costs if borrowing). The seller only pays any formalities related to releasing a pre-existing mortgage on the property and the agency commission if it is contractually theirs.
Are notary fees tax-deductible in Luxembourg?
For a buy-to-let investment, notary fees (duties, emoluments, mortgage costs) are not immediately deductible but are added to the acquisition cost and may be amortised over the holding period. For a primary residence they are not deductible, but the Bëllegen Akt covers most of them.
Official sources
Statutes, circulars and publications consulted for this guide.
- Tax credit on notarial deeds (Bëllegen Akt) — procedureGuichet.lu
- Bëllegen Akt — official factsheetLogement.lu — Ministry of Housing
- Grand Ducal Regulation of 26 November 2015 on notary feesLegilux · 2015
- Law of 22 Frimaire Year VII on registration dutiesLegilux
- Law of 25 September 1905 on transcription of real rightsLegilux
- 3% housing VAT — AED circularRegistration, Estates and VAT Administration
Related tools
Complete your analysis with these other tevaxia tools.
Full estimate: duties, Bëllegen Akt, emoluments, mortgage, housing VAT.
Land vs construction breakdown and 3% housing VAT for a new-build.
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.