# Exit — CEE / Baltics

> Part of [Exit — universal contract](../exit.md). Cross-region patterns + liquidity heatmap live there.

## 🇨🇿 Czech Republic
- **DOM**: Prague ~75-100 / Brno ~90 / Ostrava ~120 / rural 150-250
- **Commission**: seller-pays 3-5% + 21% VAT
- **MLS**: no; Sreality.cz dominant
- **Sell-side**: income-tax exempt if held 10 yrs (since 2021; was 5) or primary residence reinvested; commission 3-5%; transfer tax abolished 2020
- **Liquidity**: 🟠 MEDIUM Prague/Brno; 🔴 LOW rural

## 🇸🇰 Slovakia
- **DOM**: Bratislava ~90-120 / Košice ~100 / rural 150-300
- **Commission**: seller-pays 3-5% + 23% VAT
- **MLS**: no; Nehnutelnosti.sk + Reality.sk
- **Sell-side**: income-tax exempt if held 5+ yrs; commission 3-5%; no transfer tax
- **Liquidity**: 🟠 MEDIUM Bratislava; 🔴 LOW-VERY LOW east/rural
- **Quirks**: Co-ownership (podielové vlastníctvo) very common in inherited rural plots — clean title is gating issue

## 🇵🇱 Poland
- **DOM**: Warsaw ~70-100 / Kraków ~80 / Gdańsk/Wrocław ~85 / national ~120 d
- **Commission**: BOTH SIDES PAY 2-3% each + VAT; some seller-only at 3-5%
- **Contract**: exclusive (na wyłączność) 3-6 mo
- **MLS**: no; Otodom + OLX + Morizon
- **Sell-side**: PIT 19% on gain if held <5 yrs (cal. yrs incl. acquisition year); exempt if reinvested in housing within 3 yrs
- **Liquidity**: 🟢 HIGH Warsaw/Kraków/Gdańsk/Wrocław; 🟠 MEDIUM Łódź/Poznań; 🔴 LOW east rural
- **Quirks**: Perpetual usufruct (użytkowanie wieczyste) being phased out — check status

## 🇭🇺 Hungary
- **DOM**: Budapest ~75-100 / Debrecen ~90 / Lake Balaton seasonal 60-180 / rural 150-300
- **Commission**: seller-pays 3-5% + 27% VAT (highest VAT in EU)
- **MLS**: no; Ingatlan.com dominant
- **Sell-side**: PIT 15% on gain, sliding to 0% after 5 yrs; commission 3-5%+27%VAT
- **Liquidity**: 🟠 MEDIUM Budapest; MEDIUM Balaton seasonal; 🔴 LOW rural east

## 🇸🇮 Slovenia
- **DOM**: Ljubljana ~90-120 / coast 100-180 / rural 200-365
- **Commission**: seller-pays 4% + 22% VAT (statutory cap 4%)
- **Contract**: exclusive 9 mo max statutory; 15-day cooling-off
- **Sell-side**: CGT 25%, decreasing 5pp every 5 yrs (0% after 15)
- **Liquidity**: 🟠 MEDIUM Ljubljana; MEDIUM coast seasonal; 🔴 LOW rural

## 🇭🇷 Croatia
- **DOM**: Zagreb ~90-120 / Split ~100 / Dubrovnik 150+ / Istria 100-200 / rural 200-365
- **Commission**: BOTH SIDES PAY 2-3% each + 25% VAT
- **MLS**: no; Njuškalo + Crozilla
- **Sell-side**: CGT 24% if sold <2 yrs (exempt after); commission 2-3%+VAT
- **Liquidity**: 🟢 MEDIUM-HIGH coast (Adriatic, Dalmatia); MEDIUM Zagreb; 🔴 LOW inland Slavonia
- **Quirks**: Cadastre vs land registry mismatches still drag (legacy, gradually resolved); foreign-buyer reciprocity rules; agricultural land 10-yr lock for non-EU

## 🇪🇪 Estonia
- **DOM**: Tallinn ~50-80 / Tartu ~70 / national ~100
- **Commission**: seller-pays 2-4% + 22% VAT
- **MLS**: no; KV.ee + City24
- **Sell-side**: income tax 22% on gain (primary residence exempt)
- **Liquidity**: 🟢 HIGH Tallinn (relative to size); 🟠 MEDIUM Tartu/Pärnu; 🔴 LOW rural east
- **Quirks**: **Most digitised land registry in EU** (e-Kinnistu); fast transactions

## 🇱🇻 Latvia
- **DOM**: Riga ~80-120 / Jūrmala (resort) seasonal 100-200 / national ~150
- **Commission**: seller-pays 3-5% + 21% VAT
- **MLS**: no; SS.com (classifieds-style) dominates
- **Sell-side**: PIT 25.5% on gain (exempt if primary, 5 yrs + 12 mo declared); commission 3-5%
- **Liquidity**: 🟠 MEDIUM Riga centre; 🔴 LOW Soviet-era stock; VERY LOW Latgale rural east
- **Quirks**: "Denationalised house" (denacionalizēts) tenancy issues persist on pre-WWII stock; Russian-speaking buyer pool diminished post-2022

## 🇱🇹 Lithuania
- **DOM**: Vilnius ~60-90 / Kaunas ~70 / Klaipėda ~80 / national ~100
- **Commission**: seller-pays 2-4% + 21% VAT
- **MLS**: no; Aruodas dominant + Domoplius + Skelbiu
- **Sell-side**: PIT 15% on gain if held <10 yrs and not primary; commission 2-4%
- **Liquidity**: 🟢 MEDIUM-HIGH Vilnius (strongest of Baltics 2024-2026); 🟠 MEDIUM Kaunas/Klaipėda; 🔴 LOW rural

## 🇷🇴 Romania
- **DOM**: Bucharest ~80-120 / Cluj ~70-100 / Timișoara ~90 / rural 150-365+
- **Commission**: BOTH SIDES PAY 2-3% each + 19% VAT
- **MLS**: no; Imobiliare.ro + Storia + OLX
- **Sell-side**: tax 1-3% of gain (sliding by holding period and amount)
- **Liquidity**: 🟠 MEDIUM Bucharest/Cluj/Timișoara; 🔴 LOW small towns; VERY LOW rural
- **Quirks**: Restitution claims on pre-1989 properties historically muddied titles (mostly resolved but always check); Cluj is hottest urban market in CEE

## 🇧🇬 Bulgaria
- **DOM**: Sofia ~90-120 / Plovdiv ~110 / Varna/Burgas 120-180 / Bansko 150-300 / rural 200-365+
- **Commission**: BOTH SIDES PAY 2-3% each + 20% VAT
- **MLS**: no; Imot.bg + Imoti.net
- **Sell-side**: PIT 10% on gain (exempt: 1 residence held 3+ yrs, 2 residences 5+ yrs)
- **Liquidity**: 🟠 MEDIUM Sofia; 🔴 LOW Plovdiv/Varna/Burgas; VERY LOW Black Sea overdeveloped resort + Bansko ski (oversupply)
- **Quirks**: Apartment complexes on Black Sea / Bansko built 2005-2010 face structural oversupply; agricultural land foreign-restricted

## 🇲🇩 Moldova
- **DOM**: Chișinău (Centru / Botanica / Buiucani) ~120-200 / Bălți / Tiraspol-area excluded / regional 200-365+ [verify per-transaction]
- **Commission**: 2-4% **typically split or seller-only** (informal; weakly regulated) + 20% VAT only on services where applicable
- **Contract**: agency contracts 3-6 mo informal; Camera de Înregistrare a Proprietății (State Registration Chamber) registration ~5-15 days
- **MLS**: no MLS; **999.md (national classifieds) + Lara.md + Make.md** dominate; agency portals fragmented
- **Discount**: 10-20% off asking; rural deeper
- **Sell-side**: **PIT flat 12%** on gain (one of lowest in Europe); primary-residence exempt if held 3+ yrs (verify SFS); **agricultural land foreign-restricted** (only buildings + non-agricultural for foreigners); commission 2-4%
- **Liquidity**: 🟠 LOW-MEDIUM Chișinău Centru / Botanica / Buiucani; 🔴 LOW Bălți; VERY LOW rural; **Transnistria-scope EXCLUDED** (no due-diligence on titles east of Dniester)
- **Quirks**: **CBI ENDED via Law 100/2020** — Investor Residency Law 200/2010 (€250k, 5yr) is the practical track; **Romanian-citizenship-by-descent** widely used by MD residents → EU passport path runs in parallel to the property economics; gigabit fiber Moldtelecom + Orange MD + StarNet (one of the fastest fiber penetrations in Eastern Europe per Ookla 2024-2026); EU candidate Jun 2022 — accession-track sentiment may compress yields over time; medical-staff emigration to RO/EU is structural concern for buyer-pool demographic profile