How Luxembourg notary fees work in 2026
When you buy a property in Luxembourg, the price you agree with the seller is just the starting point. On top of that, you pay registration tax, transcription tax, and a notary fee with VAT. Together these are called frais de notaire (notary fees) — though only a small part of them actually goes to the notary.
The standard breakdown
| Cost | Rate | What it pays for |
|---|---|---|
| Registration tax (droit d'enregistrement) | 6% of price | Government tax on property transfers |
| Transcription tax (droit de transcription) | 1% of price | Property registry recording |
| Notary fee (honoraires) | ~1.0–1.5% | Notary's professional service (regulated tariff) |
| VAT on notary fee | 17% of fee | Standard Luxembourg VAT |
Source: Administration de l'Enregistrement et des Domaines, Chambre des Notaires de Luxembourg, Loi du 7 août 1920 (latest amendments 2025).
The Bëllegen Akt — €40,000 credit per buyer
The Bëllegen Akt (Luxembourgish for "cheap deed") is a tax credit that reduces what you pay in registration and transcription tax. Originally created in 2002 to help first-time buyers, it has been steadily expanded, and on July 1, 2025 the Luxembourg government made it permanent at €40,000 per buyer for any owner-occupied purchase.
Who qualifies in 2026
- Any private individual buying property in Luxembourg as their principal residence
- First-time buyers AND existing homeowners (the credit is no longer limited to first-timers)
- Joint buyers — each applies their own €40,000 quota
- The property must be occupied as your main residence within a defined timeframe and held for at least 2 years (or you repay the credit pro-rata)
Who does NOT qualify
- Investors and buy-to-let purchases
- Companies, SCIs, and other legal entities
- Holiday homes and second residences
- Property bought for short-term rental (Airbnb, etc.)
Practical examples
Example 1: Couple buying their first home for €700,000
- Registration + Transcription: €42,000 + €7,000 = €49,000
- Bëllegen Akt credit: 2 × €40,000 = €80,000 (capped at €49,000)
- Net registration/transcription: €0
- Notary fee + VAT: ~€9,828
- Total closing costs: ~€9,828 (1.4% of price) — instead of ~€58,800 without the credit
Example 2: Single buyer purchasing a €1,200,000 villa
- Registration + Transcription: €72,000 + €12,000 = €84,000
- Bëllegen Akt credit: 1 × €40,000
- Net registration/transcription: €44,000
- Notary fee + VAT: ~€16,848
- Total closing costs: ~€60,848 (5.1% of price)
Example 3: Investor buying a €500,000 rental apartment
- Registration + Transcription: €30,000 + €5,000 = €35,000
- Bëllegen Akt credit: €0 (investor — no credit)
- Notary fee + VAT: ~€7,020
- Total closing costs: ~€42,020 (8.4% of price)
What the calculator doesn't include
This calculator covers the frais de notaire. You will also want to budget for:
- Mortgage notary act — separate notary fee for the mortgage deed (~0.5–0.8% of loan amount)
- Mortgage application fees — bank charges, varies by lender
- Renovation / furnishing budget — if applicable
- Annual property tax (impôt foncier) — modest in Luxembourg, typically a few hundred euros/year
Need a precise quote?
This calculator is a quick estimate. For an exact figure tied to a specific property and your personal situation, request a free property valuation or message Daniela on WhatsApp with the property details — she'll send you a tailored quote within 24 hours.
