On top of the property price, the buyer pays three mandatory costs: the notary fee, the local acquisition tax and the registration fee. Here is how they are calculated in euro in 2026 and what they add up to.
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Get the calculation on WhatsAppThe fee is set by the Tariff to the Notaries and Notarial Activity Act according to the material interest — the higher of the agreed price and the tax assessment of the property. The fee is progressive: the more expensive the property, the lower the percentage. The maximum is €3,067.75 excl. VAT. 20% VAT is added to the fee.
| Material interest | Notary fee (excl. VAT) |
|---|---|
| up to €51.13 | €15.34 |
| €51.14 – €511.29 | €15.34 + 1.5% of the amount over €51.13 |
| €511.30 – €5,112.92 | €22.24 + 1.3% of the amount over €511.29 |
| €5,112.93 – €25,564.59 | €82.06 + 0.8% of the amount over €5,112.92 |
| €25,564.60 – €51,129.19 | €245.68 + 0.5% of the amount over €25,564.59 |
| €51,129.20 – €255,645.94 | €373.50 + 0.2% of the amount over €51,129.19 |
| over €255,645.94 | €782.53 + 0.1% of the excess (max. €3,067.75) |
Example for €150,000: €373.50 + 0.2% × (150,000 − 51,129.19) = 373.50 + 197.74 = €571.24 excl. VAT, or €685.49 incl. VAT.
| Property price | Notary incl. VAT | Registration 0.1% | Local tax 3% | Total | % of price |
|---|---|---|---|---|---|
| €50,000 | €441.42 | €50 | €1,500 | €1,991 | 4.0% |
| €75,000 | €505.49 | €75 | €2,250 | €2,830 | 3.8% |
| €100,000 | €565.49 | €100 | €3,000 | €3,665 | 3.7% |
| €150,000 | €685.49 | €150 | €4,500 | €5,335 | 3.6% |
| €200,000 | €805.49 | €200 | €6,000 | €7,005 | 3.5% |
| €300,000 | €992.26 | €300 | €9,000 | €10,292 | 3.4% |
The calculation assumes the material interest equals the price. If the tax assessment is higher, all fees are calculated on it. The local tax in Varna Municipality is 3%; in other municipalities it ranges from 0.1% to 3% — check the rate for your property's municipality.
By law (Art. 187 of the Obligations and Contracts Act), the costs of the sale are borne by the buyer unless the parties agree otherwise. That is why who pays what should be written into the preliminary contract — not settled on the day of the deal.
