The standard rate of duty for the purchase of real estate (house, apartment, land) is 7%:
• 6% for registration fees;
• 1% for transcription fees.

To reduce the costs of buying a home, the government has introduced a rebate, called a tax credit. This tax credit covers registration and transcription fees for those wishing to acquire a home, including buildings and certain outbuildings.

The tax credit is limited to 20,000 € per purchaser and is subject, among other things, to the purchaser actually living in the building they have bought.

The Administration of Registration, Domains and VAT (AED) will in all cases charge a minimum 100 € registration and transcription fee.