1. Real estate transfer tax: 2 % from the estimated price by the cadastral office.
2. Special business tax: 3,3%from the pucrhase price or estimated price of the property. The decisive amount is always the higher one. If you own the property for more then 5 years, you are exempt from the tax in case of sale. If you are buying from a business company (developer), this tax is usually paid by the business company (developer).
3. Stamp duty: tax of 0,5 % from the purchase price or estinmated price of the property. The decisive amount is always the higher one. The tax liability arises only in the case where it is possible to apply a special business tax, as per above.