Taxation of the non-resident investor
At purchase, every year, on rents and at resale, with tax treaties.
September 2026 edition · 6 pages · PDF, 186 Ko
What you will learn
- The three cost items at purchase and VAT on new builds
- Housing tax and municipal services tax on a second home
- The final withholding rate on rents and the furnished rental regime
- Property gains tax and the elimination of double taxation
Contents
1Taxation of the non-resident property investor
- On purchase
- Every year: housing tax and municipal services tax
- On rents
- On resale: the property gains tax (TPI)
- Tax treaties
- Frequently asked questions
- 2Checklist before signing
On purchase
Three items are added to the price: registration duties (4% for a built dwelling), land registry fees (1.5%) and the notary's fees (around 1%, plus 20% VAT on the fees), to which fixed costs for stamps and certificates are added.
On a new dwelling sold by a developer, the price is subject to property VAT at the rate of 20%. The developer is liable for it; the buyer bears it in the price inclusive of tax. The Tifawin prices shown on this site are those communicated by the developer; whether they are exclusive or inclusive of tax is to be confirmed.
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