Guides · Buying
The costs of buying a home
On top of the price, a buyer in Luxembourg pays 7% in registration and transcription duties, plus notary fees. If you are buying your own home, the Bëllegen Akt tax credit of up to €40,000 per buyer can cancel most or all of the duties, but not the notary fees.
Registration and transcription duties: 7%
- Registration duty: 6% of the price.
- Transcription duty: 1% of the price.
- Luxembourg City: a municipal surcharge can add 3%, though some homes are exempt. Ask your notary whether it applies to your purchase.
Bëllegen Akt: up to €40,000 per buyer
The Bëllegen Akt is a tax credit on the duties for buyers who will live in the home.
- €40,000 per buyer. A couple buying together can use up to €80,000. The amount is permanent for deeds signed since 1 July 2025.
- It covers the duties only, never the notary fees.
- You must live there. Move in within 2 years of the deed (4 years if you buy land or buy off-plan) and live there for at least 2 years. Otherwise the credit must be paid back.
Notary fees
Notary fees are set by a grand-ducal regulation and have not changed since 2015. They depend on the price and the acts involved, such as a mortgage. Ask your notary for a written estimate before you sign.
Two worked examples
A home bought for €750,000 outside Luxembourg City, to live in:
| Couple, both on the deed | One buyer | |
|---|---|---|
| Registration duty (6%) | €45,000 | €45,000 |
| Transcription duty (1%) | €7,500 | €7,500 |
| Bëllegen Akt | −€52,500 (of up to €80,000) | −€40,000 |
| Duties to pay | €0 | €12,500 |
| Notary fees | Ask your notary | Ask your notary |
Buying a new build
For a new home or an off-plan purchase, VAT applies to the construction. For your own home it can be 3% instead of 17%, with a VAT saving of up to €50,000. See also state aid and tax relief for buyers.
Last checked 7 October 2026. This guide is general information, not tax or legal advice. Your notary confirms the exact costs before you sign.
Sources: AED: Bëllegen Akt tax credit · AED: Luxembourg City surcharge · guichet.lu: tax credit on notarial deeds · Answer to parliamentary question 2439, July 2025 · AED brochure: TVA logement 2025