Tool 01For buyers
What buying costs, on top of the price.
The same house, the same price, four countries. Taxes, notary and registers, agency: the items the buyer pays, each with its source. In Slovenia, on a resale home, the main tax is by law the seller’s.
Your assumptions
Sloveniaresale, from a private seller · transfer tax paid by seller · agency 2%
By law the seller pays it. On the coast roughly one agency listing in four asks the buyer to take it over.
The notary keeps the money in a separate account until registration. It is optional.
The buyer owes commission only after signing a brokerage contract. The most frequent formula in agency listings on the coast is 2% plus VAT 22%.
Italya second home · rendita €2,000 · agency 3%
This is an example figure, not data: enter the one on the cadastral extract. Under the price-value rule the tax is based on it, not on the price.
In Italy each party owes commission; the usual range is 2% to 4% plus VAT 22%.
Austriaagency 3%
The legal cap per party is 3%, plus Austrian VAT: being verified.
GermanyBavaria · agency 3%
A private buyer pays at most half of the commission: being verified.
Italian tax residents who own property abroad pay IVIE every year.
- Slovenia€15,050
2.51% of the price
- Italy€47,668–€49,864
7.94% to 8.31% of the price
- Austriaat least€49,261
8.21% of the priceplus, being verified: contract and escrow
- Germanyat least€42,420
7.07% of the priceplus, being verified: notary and Grundbuch
| Item | Who pays | Amount | Source |
|---|---|---|---|
| Real estate transfer tax (DPN), 2%Owed by the seller; the buyer pays it only if the contract says so. Without confirmation of payment the notary will not certify the signatures. | seller | paid by the seller (€12,000) | fu.gov.si11 September 2026 |
| Land register feeThe court fee for entering ownership in the zemljiška knjiga, in bands by contract price. For the highest prices the band has not yet been re-read. | buyer | €200 | nasodiscu.si5 October 2026 |
| Notary: certification of signature + VAT 22%In Slovenia the notary certifies the seller’s signature on the registration consent; the notary does not draft the deed unless asked to. | buyer | €159 | pisrs.si5 October 2026 |
| Notary: land register application + VAT 22%The application for entry in the zemljiška knjiga, usually filed by the notary or a lawyer. | buyer | €51 | pisrs.si5 October 2026 |
| Buyer’s commission, 2% + VAT 22%Due only with a written brokerage contract. Since 2025 the law sets no cap: what counts is what you sign. | buyer | €14,640 | uradni-list.si1 October 2026 |
| Total for the buyer | €15,050 | ||
How we calculate
For each country the calculator adds up only the items the buyer pays, using the rules read at the sources listed alongside. The bars share one scale, as a percentage of the price, so the gap between two countries is visible at a glance.
Slovenia, resale home: the transfer tax of 2% is owed by the seller and falls on the buyer only if the buyer takes it over. On the coast the buyer’s commission, where there is one, is almost always 2% plus VAT of 22%: we counted it across every agency listing of houses on the coast. The land register fee follows the court tariff; the notary is a small item, but until the tariff has been re-read it stays «being verified».
Italy: under the price-value rule the registration tax is 9% (2% for a first home) of the cadastral value, i.e. the rendita revalued by 5% and multiplied by 120 (110 for a first home), with a minimum of €1,000. That is why the rendita is needed: without it there is no honest number to show.
Austria and Germany: the rates are collected with their official sources, but we are re-reading them. Until then those columns say «being verified» instead of a total.
When an item moves from «being verified» to verified, the calculator adds it by itself: the rule lives in a data file with source and date, not in the code.
Sources
- FURS, purchase and sale of real estate: transfer tax and capital gainsfu.gov.si · read on 11 September 2026
- FURS, VAT on the sale of real estatefu.gov.si · read on 11 September 2026
- FURS, VAT ratesfu.gov.si · read on 5 October 2026
- Land register fee (ZST-1)nasodiscu.si · read on 5 October 2026
- Slovenian notarial tariffpisrs.si · read on 5 October 2026
- Slovenian Constitutional Court: the commission cap annulleduradni-list.si · read on 1 October 2026
- Agenzia delle Entrate, first home and price-value ruleagenziaentrate.gov.it · read on 22 July 2026
- Notary fees in Italy, market estimatesuggerimentimmobiliari.it · read on 22 July 2026
- Italian Civil Code, agent’s commissionbrocardi.it · read on 22 July 2026
- Austrian Ministry of Finance, Grunderwerbsteuerris.bka.gv.at · read on 5 October 2026
- oesterreich.gv.at, purchase and Grundbuchris.bka.gv.at · read on 5 October 2026
- Contract and escrow in Austriabeing verified since 5 October 2026
- Immobilienmaklerverordnung (Austria): the cap on the commissionris.bka.gv.at · read on 5 October 2026
- German Real Estate Transfer Tax Actgesetze-im-internet.de · read on 5 October 2026
- German notary fee tablegesetze-im-internet.de · being verified since 5 October 2026
- German Civil Code, commissiongesetze-im-internet.de · read on 5 October 2026
- Agenzia delle Entrate, IVIEagenziaentrate.gov.it · read on 5 October 2026
Three prices, four countries
| Price | Slovenia | Italy | Austria | Germany |
|---|---|---|---|---|
| €500,000 | €12,5702.5% | €43,520 – €45,3508.7% – 9.1% | at least€41,0618.2%plus, being verified: contract and escrow | at least€35,3507.1%plus, being verified: notary and Grundbuch |
| €900,000 | €22,4202.5% | €60,112 – €63,4066.7% – 7% | at least€73,8618.2%plus, being verified: contract and escrow | at least€63,6307.1%plus, being verified: notary and Grundbuch |
| €1,500,000 | at least€36,8102.5%plus, being verified: land register fee | €85,000 – €90,4905.7% – 6% | at least€123,0618.2%plus, being verified: contract and escrow | at least€106,0507.1%plus, being verified: notary and Grundbuch |
Assumptions in the table
- Slovenia
- Resale home from a private seller, transfer tax paid by the seller as the law provides, buyer’s commission 2% + VAT 22%.
- Italy
- Second home from a private seller under the price-value rule with an example rendita of €2,000, notary as a market range, commission 3% + VAT 22%.
- Austria
- Resale home through an agency, commission 3% + VAT 20%.
- Germany
- Home in Bavaria through an agency, commission 3% + VAT 19%.
Items marked «being verified» do not yet have a source we have re-read: they are left out of the totals, which therefore read as «at least».
Private Collection · Slovenija
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