# Universal `--notary` Section

Per-country property-transaction process across all supported countries: notary or equivalent requirement, typical timeline from accepted offer to registered deed, total closing-cost percentage, title-insurance practice, and 2025-2026 process reforms.

**Snapshot**: April 2026; Tier-1 + Tier-2 expansion 2026-05-01; Tier-3 expansion 2026-05-01 (SG, HK, KR, TW, LI, MO, AD, MC, MD); Tier-4 expansion 2026-05-01 (QA, SA, PE, EC, PY, AM, AZ, TN); **Tier-5 expansion 2026-05-01 (IN, NG, KE, JO, OM, BH, KW, LB)** — total 87 countries.

**Anti-hallucination**: civil-law jurisdictions require notarial deed; common-law use solicitors / conveyancers / title companies. Closing-cost percentages are ranges; verify with notary/lawyer for any specific transaction. `[verify]` marks figures the agent could not confirm.

## Universal contract

For the property's country, return:
1. **Notary required?** (civil-law) vs solicitor/title company (common-law)
2. **Days from accepted offer to deed/registration**
3. **Closing costs as % of price** (transfer tax + notary + registration + cadastral)
4. **Title insurance availability/standard practice**
5. **2025-26 process reforms**
6. **Confidence**: HIGH / MEDIUM / LOW

## Output template

```markdown
## Notary / Process Profile

**Country**: <ISO2>
**Notary required**: <yes (civil-law notary) | no (solicitor/title-company)>
**Offer → deed (days)**: <range>
**Closing costs %**: <range>
**Title insurance**: <standard | rare | not used>
**2025–26 reforms**: <list>
**Confidence**: <HIGH/MEDIUM/LOW>
```

**Standing caveats**:
- Timelines assume no chain, no unusual title issues, ready financing
- Fee % regressive in many civil-law countries — figures shown apply to typical mid-range transactions
- Agent commission and lender fees are SEPARATE from these closing-cost ranges

---

## Europe

| Country | Notary required | Days offer→deed | Closing-cost % | Title insurance | 2025-26 reforms |
|---|---|---|---|---|---|
| **FR** | Yes — notaire (acte authentique) | ~3 months (compromis ~10 days, then 2.5 mo to acte) | **~7-8% all-in** existing; ~2-3% new-build (TVA + frais réduits); droits de mutation ~5.81%, émoluments notaire ~0.8-1%, contribution sécurité immobilière 0.10%, débours (notaires.fr, service-public.fr) | Not used; notaire's research (état hypothécaire, urbanisme) substitutes | **Décret 28 fev 2024** allowing acte authentique électronique à distance fully operational 2025; **DPE** compulsory for sales since 2021, audit énergétique for F/G since Apr 2023 (G) / Apr 2025 (F) — passoires thermiques rental ban schedule continues |
| **IT** | Yes — notaio (rogito) | ~1-2 months (preliminare → rogito) | **~3-10%** depending on residency: prima casa (resident, primary): imposta registro 2% on cadastral, fixed €50+€50; non-resident or seconda casa: 9% on cadastral; new build from builder: VAT 4-22% + fixed; notaio 1-2.5% (agenziaentrate.gov.it) | Not used; notaio verifies title 20-yr trentennial search | **Preliminare registration online via Adempimento Unico** mature; **Visura catastale and ipotecaria** fully digitised 2024; CNN 2025 e-notarisation framework [verify] |
| **CZ** | Notary not required for most residential — **written contract with verified signatures** sufficient; notary common for security/escrow | ~6-10 weeks | ~2-4%: **transfer tax ABOLISHED 26 Sep 2020** (Law 386/2020); cadastre fee CZK 2,000; legal/escrow ~0.5-1% (cuzk.cz, mfcr.cz) | Not used; cadastre (katastr nemovitostí) public-faith | Cadastre digitisation continues; **electronic conversion service** updates 2024-25 [verify] |
| **SK** | Notary or attorney signature verification required; full notarial deed not mandatory | ~6-10 weeks | ~2-4%: no real-estate transfer tax since 2005; cadastre fee €100 (or €33 expedited fee abolished 2024 [verify]); legal ~0.5-1% | Not used | Cadastre digitisation ongoing |
| **DE** | Yes — Notar (notarielle Beurkundung) mandatory by §311b BGB | ~4-8 weeks (Auflassung → Eintragung in Grundbuch can take additional weeks) | **~7-12%**: Grunderwerbsteuer **3.5-6.5%** (varies by Land: BY/SN 3.5%; NRW/BB/SL/SH/TH 6.5%); Notar+Grundbuch ~1.5-2%; Maklerprovision 3.57% buyer share since Dec 2020 | Not standard; Notar verifies | **GwG (Money Laundering Act) tightening 2024** — notaries required enhanced UBO checks; **Grundbuch fully digital** in most Länder by 2025; some Länder (BY) reducing GrESt for first-time buyers [verify proposals 2025] |
| **AT** | Notar OR Rechtsanwalt certifies signatures; full notarial deed common but not mandatory | ~6-10 weeks | **~10-12%**: Grunderwerbsteuer 3.5%, Eintragungsgebühr 1.1%, legal/notar ~1-3%, Maklerprovision 3.6% buyer (bmf.gv.at) | Not used | **Maklerprovision reform 1 Jul 2023** — Bestellerprinzip; ongoing digitalisation of Grundbuch |
| **CH** | Yes — notaire/Notar (cantonal regimes vary; some cantons use Bezirksnotariat, others private) | ~6 weeks | **~4-5%**: transfer tax 0.2-3.3% varies by canton (some abolished e.g. ZH); notary 0.1-1%; Grundbuch 0.15-0.5% | Not used | **Lex Koller** tightening: Federal Council Vernehmlassung 15 Apr–15 Jul 2026, not enacted (no Botschaft yet); motion 24.3961 with the Ständerat committee after the Nationalrat's 22 Sep 2026 vote; cantonal e-Grundbuch rollouts |
| **ES** | Yes — notario (escritura pública) | ~2 months | **~10-13% existing, ~12-15% new**: ITP (existing) 6-11% varies by autonomous community (Andalucía 7%, Madrid 6%, Cataluña 10-11%); IVA 10% + AJD 0.5-1.5% (new); notario 0.1-0.5%; Registro 0.1-0.4% | Not used; **Registro de la Propiedad** public-faith | **Ley 12/2023 vivienda** rent controls in tense areas; **regional ITP cuts** (Madrid, Andalucía, Galicia) continued 2024-25; e-notary signing post-COVID retained |
| **PT** | Notary OR Casa Pronta one-stop service; advogado/solicitador alternative | ~6 weeks | **~7-10%**: IMT 1-7.5% (progressive, primary residence relief); IS 0.8%; notary/registry ~€500-1,500 (portaldasfinancas.gov.pt) | Not used | NHR closed to new entrants 1 Jan 2024 by OE 2024 (Lei 82/2023; replaced by IFICI); **Mais Habitação law 2023**: **Golden Visa real-estate route eliminated Oct 2023**; Casa Pronta digital expansion |
| **SE** | No notary; **Lantmäteriet** registers; broker (mäklare) typically coordinates | ~30-60 days | **~1.5-4.25%**: stämpelskatt 1.5% (private) or 4.25% (legal entity); pantbrev 2% (mortgage); lagfart fee SEK 825 (lantmateriet.se) | Not used | None major announced |
| **FI** | No notary in common-law sense; **kaupanvahvistaja** (public purchase witness) certifies; alternative DIAS digital service since 2019 | ~4-8 weeks | **~4-5%**: varainsiirtovero **3% (residential, reduced from 4% on 12 Oct 2023)**, 1.5% on housing-company shares (reduced from 2%); Maanmittauslaitos fees ~€134 (vero.fi) | Not used | **Transfer tax cut 12 Oct 2023**; first-time buyer exemption (age 18-39) applies only where the deed was signed before 1 Jan 2024 (vero.fi) |
| **NO** | No notary; **Statens kartverk** registers | ~4-8 weeks | **~3-4%**: dokumentavgift 2.5% on title transfer (fast-eiendom, not borettslag shares); tinglysing fee NOK 585 (kartverket.no) | Not used | E-tinglysning fully operational; no major reform 2025-26 [verify] |
| **UK** | No notary; solicitor or licensed conveyancer | **~12 weeks average** (Land Registry + HomeOwners Alliance 2024) | **~2-15%**: SDLT (England/NI) **0% to £125k, 2% £125-250k, 5% £250-925k, 10% £925k-1.5m, 12% above; +5% surcharge for second/BTL; +2% non-resident**; effective from **1 Apr 2025** (thresholds reverted from temporary £250k nil-rate); Land Registry £20-1,105; legal £1-2k (gov.uk SDLT) | **Title insurance occasional** for indemnity (defective title, missing planning); not standard | **SDLT thresholds reverted 1 Apr 2025**; **Renters' Rights Act 2025** (Royal Assent 27 Oct 2025; s21 abolished 1 May 2026) affects landlord market; Land Registry "Digital Street" continued; Leasehold and Freehold Reform Act 2024 in force from 2025 onwards |
| **NL** | Yes — notaris (akte van levering) | ~6 weeks | **~4-6%**: overdrachtsbelasting **2% owner-occupier, 10.4% investor (since 2023)**; first-home exemption (under 35, <€510k 2024); notaris ~€1,500-2,500; Kadaster €145 (belastingdienst.nl) | Not used; Kadaster public-faith | **Overdrachtsbelasting investor rate 10.4% since 1 Jan 2023**; first-home cap raised annually; **Wet betaalbare huur 2024** rent regulation; **Box-3 vermogen reforms** ongoing |
| **BE** | Yes — notaire/notaris | ~3-4 months | **~12-17%**: droits d'enregistrement Wallonia 12.5% (3% primary residence from 1 Jan 2025 per BE playbook — verify at SPW Fiscalité), Flanders **2% primary residence (authentic deeds from 1 Jan 2025, reduced from 3%; 2025 data, source vlaanderen.be)** / 12% other, Brussels 12.5%; honoraires notaire ~1-1.5% (notaire.be) | Not used | **Flanders primary residence rate 2% since 1 Jan 2025** (was 3% 2022-2024); **federal e-notary platform** (Izimi/StarApp) mature; AML tightening 2024 |
| **DK** | No notary; advokat or estate agent handles; **Tinglysning** electronic registration | ~30 days | **~2-3%**: tinglysningsafgift 0.6% + DKK 1,850 (deed); **stamp duty REFORM 2024** [verify exact rate change]; ~1% legal | Not used | **Boligskattereform 1 Jan 2024** — property tax (ejendomsværdiskat + grundskyld) overhauled, valuation system relaunched after years of delay |
| **IS** | No notary; District Magistrate (sýslumaður) registers | ~30-60 days | ~3-4%: stimpilgjald 0.8% (individual primary, halved) / 1.6% (other); þinglýsingargjald ISK 2,500 (syslumenn.is) | Not used | None major announced |
| **SI** | Notary signature certification (overitev) — full notarial deed not mandatory but common | ~4-8 weeks | ~4-6%: davek na promet nepremičnin 2% (existing); DDV 9.5%/22% (new); legal/notar ~1% (gov.si) | Not used | E-Sodišče mature; no major reform |
| **IE** | No notary; solicitor | ~12 weeks | **~3-4%**: Stamp Duty 1% to €1m, 2% above (residential); **10% rate from 2 Oct 2024** for buyers acquiring 10+ houses (anti-fund); Land Registry €175-700; legal ~1% (revenue.ie) | Title insurance rare but emerging | **Budget 2025 (1 Oct 2024)**: bulk-purchase rate raised; **3% rate on residential >€1.5m introduced** [verify]; Help-to-Buy extended to 2029 |
| **GR** | Yes — symvolaiografos | ~2-3 months | **~10-12%**: foros metavivasis 3.09% (existing; 15.45% for non-EU/EEA natural-person home buyers who are not ομογενείς or long-term residents ANNOUNCED at the 90th TIF, not legislated, intended from 1 Jul 2027 (news-tier) — see the GR playbook) / VAT 24% suspended on new builds through 2026; symvolaiografos ~1-1.5%; ypothikofylakeio ~0.5% (aade.gr) | Not used | **VAT suspension on new builds extended through 2026**; Golden Visa property-investment threshold raised to €800k Athens/Thessaloniki/Mykonos/Santorini from 31 Aug 2024 |
| **PL** | Yes — notariusz (akt notarialny) | ~4-8 weeks | **~3-5%**: PCC 2% (existing) — **first-time-buyer exemption since 31 Aug 2023**; VAT 8/23% (new) replaces PCC; notariusz taksa max 0.25-3% regressive (podatki.gov.pl) | Not used | **First-home PCC exemption** continues; mortgage holiday programmes 2024 |
| **EE** | Yes — notar | ~4-8 weeks | ~1-2%: state fee 0.04-0.4% regressive; notar 0.1-0.5%; **no transfer tax** (notar.ee) | Not used | E-notary mature; cross-border e-notarisation pilots |
| **HR** | Notar (javni bilježnik) signature certification; lawyer drafts | ~6-10 weeks | ~5-7%: porez na promet nekretnina 3% (existing); VAT 25% (new); legal ~1-2%; cadastre ~€100 (porezna-uprava.hr) | Not used | **Land registry digitisation** (e-Građani) mature; foreign-buyer market active post-2023 euro adoption |
| **HU** | Notar (közjegyző) involvement limited; ügyvéd (lawyer) drafts | ~4-8 weeks | **~6-9%**: illeték 4% to HUF 1bn, 2% above; ügyvéd ~0.5-1%; földhivatal HUF 6,600 (nav.gov.hu) | Not used | **CSOK Plusz family-housing subsidy from 1 Jan 2024**; **first-home illeték exemption** under 35 (since 2024) [verify]; foreign-buyer permitting unchanged |
| **LT** | Yes — notaras | ~4-6 weeks | ~1-3%: no transfer tax; notaras 0.45% regressive (max ~€7,000); Registrų centras fees (registrucentras.lt) | Not used | None major announced |
| **LV** | Notar (zvērināts notārs) certifies | ~6-10 weeks | ~3-4%: state duty 1.5%/2% (cap €50,000); notar fees; cadastre (zemesgramata.lv) | Not used | None major |
| **RO** | Yes — notar public | ~4-8 weeks | ~3-5%: notar 0.4-2.2% regressive; impozit pe venit din transfer 1-3% (seller); ANCPI cadastre fees; **VAT 9% reduced for homes <€140k abolished 1 Jan 2025** [verify]; (anaf.ro) | Not used | **Tax reform 1 Aug 2025**: VAT 19→21%; reduced 9% housing window 1 Aug 2025–30 Sep 2026 (extended by Legea 161/2026); PAID enforcement campaigns continue |
| **BG** | Yes — notarius (нотариус) | ~4-8 weeks | ~3-5%: data za prehvurlyane 0.1-3% (varies by municipality); notar fees regressive; вписване 0.1% (nra.bg) | Not used | **Eurozone entry 1 Jan 2026**; mandatory dual EUR/BGN display through ~Aug 2026 |
| **LU** | Yes — notaire | ~6-10 weeks | **~7-10%**: droit d'enregistrement 6% + droit de transcription 1% (effective 7%); Bëllegen Akt up to €40k credit per person primary residence; notaire ~1-1.5% (guichet.lu) | Not used | **Bëllegen Akt €40k permanent from 1 July 2025**; STR registration Law 28 Feb 2025 in force 1 Sep 2025 |
| **CY** | No notary in continental sense; **lawyer + Land Registry**; contract stamped; specific performance protected | ~6-12 weeks | **~5-10%**: transfer fees 3-8% (50% reduction since 2011 if VAT applies); VAT 19% (new) reduced to 5% for primary up to 130 sqm/€350k; Stamp Duty 0.15-0.2% (mof.gov.cy) | Title insurance rare; **title-deed delays** historic issue, improving | **Reduced VAT 5% scope tightened from Jun 2023** — €350k cap, 130sqm cap, 190sqm overall; **2026 Tax Reform** stamp duty largely abolished, CGT exemptions raised |
| **MT** | Yes — Notary (kuntratt) | ~3 months (konvenju → finali) | **~5-12%**: stamp duty 5% (resident) — first-time buyer exemption on first €200k; UCA/vacant 0% on first €750k (Jan 2025–Dec 2026); VAT 0% (residential exempt); notary ~1-2% (cfr.gov.mt) | Not used | **MEIN ECJ illegality 29 Apr 2025**; LRA reform 2025-2035 toward full compulsory registration; Tourism Accommodation Regs 2025 STR consolidation |
| **MC** | **Notaire monégasque required** (Loi n° 1.398 — only ~3 notaires in Monaco; closely regulated by the Direction des Services Judiciaires) | ~30-60 days | **~6-7.5%**: **droits d'enregistrement 4.5%** (uniform after Loi n° 1.560 of Dec 2024 closed the SCI 7.5%-loophole — previously SCIs paid 7.5% but individuals 4.5%); **notaire ~1.5%**; CAR (Conservation des Hypothèques) ~0.5%; 20% TVA on new builds (off-plan); **NO annual property tax / NO CGT / NO PIT** (French nationals carved out per 1963 Convention fiscale franco-monégasque, [legifrance.gouv.fr](https://www.legifrance.gouv.fr/loda/id/JORFTEXT000000312026)) | Not used; cadastre + Conservation des Hypothèques public-faith | **Loi n° 1.560 Dec 2024** unified 4.5% droits — closed SCI loophole (was 7.5%); residency ≈€500k bank deposit (practitioner bar — no statute); IMSEE highest property prices globally (~€51k–55k/m² Apr 2026, [imsee.mc](https://www.imsee.mc/)) |
| **AD** | **Notari públic d'Andorra required** (Llei del Notariat — ~6 notaris); **Cadastre per Comú** (7 parishes, each maintains own register); Govern d'Andorra registers transfer | ~30-60 days | **~5-6%**: **ITP (Impost sobre la Transmissió Patrimonial) 4%** transfer (Llei 8/2023); notari **~1-1.5%**; cadastral fees ~0.5%; **IGI VAT 4.5% standard / 0% second-hand** ([govern.ad](https://www.govern.ad/)); IRPF 0/5/10% (lowest in Western Europe) | Not used; cadastre per Comú serves title-chain proof | **Llei 36/2024 òmnibus** ~10% non-resident RE surcharge (effective end-2024 per [BOPA](https://www.bopa.ad/)); residency Activa ~€600k OR Passiva €350k investment + €50k AFA deposit; naturalization 20yr (NOT investment-pegged); EUR via 2011 Monetary Treaty |
| **LI** | **Notar NOT mandatory** (LR 173.21 Notariatsgesetz — civil-law jurisdiction but property transfers via Grundbuchamt suffice with attorney-drafted contract); **Grundbuchamt (Land Registry, Vaduz)** registers; FMA supervises | ~4-8 weeks | **~2-4%**: **Handänderungsabgabe 1.0%** transfer tax (LR 640.0 SteG); Grundbuch fees ~0.5%; legal/attorney ~1-1.5%; **NO standalone property tax** (Sollertrag formula taxes imputed return ~0.05-0.15% effective via PIT) | Not used; Grundbuchamt register public-faith | **GVG LR 214.11 effectively BANS non-residents from acquiring real estate** — only ~5–10 special permits/year (Ausnahmebewilligung) granted on demonstrable Liechtenstein-purpose grounds; CHF currency union with CH since 1923 Customs Treaty; residency lottery NOT investment-track (separate from Activa-style schemes) |
| **MD** | **Notar required** (Legea 246/2018 cu privire la procedura notarială) for real-estate transfers; **ASP — Agenția Servicii Publice** registers cadastre | ~30-60 days | **~3-5%**: **state duty 0.05-0.5%** progressive (Legea 1216/1992); notar 0.1-1% regressive (Camera Notarială tariff); cadastre fees ASP ~0.1%; legal 1-2% (asp.gov.md, fisc.md) | Not used; ASP cadastre Torrens-style | **Investor Residency Law 200/2010** — €250k 5yr → 8yr to citizenship; **CBI ENDED 16 May 2020** (Law 100/2020); EU candidate (Jun 2022); accession negotiations opened (Jun 2024); Romanian-by-descent EU passport remains dominant workaround; **agricultural and forest land BANNED to foreigners** (Land Code Art. 6); **Transnistria OUT OF SCOPE** (no functioning property registry recognised by Chișinău) |

## Western Balkans

| Country | Notary required | Days offer→deed | Closing-cost % | Title insurance | 2025-26 reforms |
|---|---|---|---|---|---|
| **RS** | Yes — javni beležnik | ~4-8 weeks | ~3-5%: porez na prenos apsolutnih prava 2.5% (existing) or VAT 10% (new); notar fees regressive (poreska.gov.rs) | Not used | **eKatastar** digital registry mature; e-notarisation pilots [verify] |
| **ME** | Yes — notar | ~4-8 weeks | ~3-5%: porez na promet nepokretnosti **progressive 3/5/6% since 1 Jan 2024**; notar; cadastre (poreskauprava.gov.me) | Not used | RETT progressive structure 2024 |
| **BA** | Notar (Federation) or court (Republika Srpska) | ~6-12 weeks | ~3-7%: varies by entity (FBiH 5%, RS-entity 0%); legal/cadastre | Not used | None major announced |
| **MK** | Yes — notar | ~4-8 weeks | ~3-5%: danok na promet 2-4% (varies by municipality; owed by the SELLER unless the sale contract shifts it to the buyer — Zakon za danocite na imot Art. 20/22); VAT on new builds 5% on first sale of residential within 5 yrs of construction until 31 Dec 2028, otherwise 18% (2025 data, source finance.gov.mk MoF release 25 Dec 2025); notar; cadastre (ujp.gov.mk) | Not used | None major announced |
| **AL** | Yes — noter | ~4-8 weeks | ~3-5%: tatim mbi kalimin e të drejtës 2% (seller); noter; ZRPP cadastre (tatime.gov.al) | Not used | **ASHK** reform ongoing — historic title-clarity issues; iKadaster World Bank-supported end-2026 fully digital target |

## Anglo non-EU

| Country | Notary required | Days offer→deed | Closing-cost % | Title insurance | 2025-26 reforms |
|---|---|---|---|---|---|
| **CA** | No federal notary (except Quebec where notaire civil-law required); elsewhere lawyer / notary public (signature) | ~30-60 days (varies; QC longer) | **~2-4% + Land Transfer Tax**: LTT varies by province (Ontario 0.5-2.5% + Toronto municipal LTT same; BC 1-3% + 2% above $3m + 20% Foreign Buyers Tax); legal $1-2k; QC: notaire ~1-2% | **Title insurance standard** in ON, BC, AB; ~$200-500 one-time | **Federal foreign-buyer ban extended to 1 Jan 2027**; BC anti-flipping tax from 1 Jan 2025; FFIP flood-pool rollout; UHT filing rules updated 2024 |
| **AU** | No notary; solicitor or licensed conveyancer; state-by-state | ~30-90 days (cooling-off varies) | **~5-9% + Stamp Duty**: 1.25-7% (state-by-state, progressive); Foreign Investment Review Board fee + foreign-purchaser additional duty 7-8% (NSW/VIC); legal $1-2k | Title insurance available; ~$300-700; not standard but increasingly used | **NSW Property Tax option (replaces stamp duty for FHB)** continues; **Foreign-buyer ban on existing homes 1 Apr 2025 - 31 Mar 2027**; FIRB fees raised 2024 |
| **NZ** | No notary; solicitor | ~30-60 days | **~1-2%**: NO stamp duty; LINZ registration NZD 100-200; legal NZD 1,500-3,000 (linz.govt.nz) | Not standard | **Foreign-buyer ban remains** (Overseas Investment Amendment Act 2018); brightline test reverted to 2 years from 1 Jul 2024 (from 10 years); Natural Hazards Insurance Act 2023 in force 1 Jul 2024 |

## Latin America

| Country | Notary required | Days offer→deed | Closing-cost % | Title insurance | 2025-26 reforms |
|---|---|---|---|---|---|
| **MX** | Yes — Notario Público (federally licensed, restricted number per state) | ~30-60 days | **~5-10%**: ISAI (impuesto sobre adquisición) 2-5% varies by state; notario 1-2%; Registro Público 0.5-1%; **Fideicomiso (bank trust) for foreigners in restricted zone** ~$500-2,000 setup + annual | **Title insurance standard for foreign buyers** (Stewart, First American Mexico); domestic less common | Article 27 constitutional restriction (50km coast / 100km border) unchanged; fideicomiso 50-yr renewable; CFE/INFONAVIT digital integration |
| **BR** | Yes — Tabelião / Cartório (escritura pública) | ~30-90 days | **~5-7%**: ITBI 2-3% (municipal); cartório 1-2% (escritura + registro) | Not standard; cartório public-faith | **Cartório digitisation (CRA, ONR)** mature; e-CRBio property registry rollouts; CIB national identifier 2026 rollout |
| **AR** | Yes — Escribano público | ~30-60 days | **~6-8%**: ITI 1.5% (seller, except primary residence reinvested); sellos 1.5-4% varies by province; escribano 1-2% | Not standard | **Milei deregulation 2024-25**: rent law repeal (DNU 70/2023), USD-denominated mortgages reintroduced; **RIGI** for large investors; Blanqueo de capitales 2024 |
| **CR** | Yes — Notario Público (must be lawyer) | ~30-60 days | **~4-5%**: transfer tax 1.5%; stamp duties ~0.85%; notario ~1.25-2%; Registro Nacional 0.5% (hacienda.go.cr) | Title insurance available (Stewart, First American); used by foreign buyers | Concessions law (Maritime Zone) restrictions for foreigners unchanged; digital Registro Nacional services expanded |
| **PA** | Yes — Notario Público | ~30-60 days | **~4-7%**: transfer tax 2% (seller); ITBMS not on residential resale; notario ~1%; Registro Público 0.5% (dgi.mef.gob.pa) | Title insurance common for foreign buyers | None major announced [verify]; FATF grey-list exit 2023 improved bank processing; digital Registro Público |
| **DO** | Yes — Notario Público (must be lawyer-notary, exequatur de notario); independent buyer-side abogado strongly advised | ~30-90 days | **~4-5%**: impuesto de transferencia 3% (Ley 288-04) on Avalúo Catastral; Registro de Títulos ~1%; notario 1-1.5%; legal 1% (dgii.gov.do) | Title insurance available (Stewart, First American DR); used by foreign buyers, particularly for **Constancia Anotada** parcels lacking saneamiento | **CONFOTUR Ley 158-01 / 195-13** continues — 15-yr IPI + transfer-tax exemption for tourist-zone projects; saneamiento → Matrícula migration ongoing |
| **CO** | Yes — Notario público + ORIP (Oficina de Registro de Instrumentos Públicos), supervised by SNR | ~30-60 days | **~2-4%**: gastos notariales 0.27% (Decreto 0188/2017, split 50/50); impuesto de registro **0.5-1.0%** (Bogotá 1%); retención en la fuente 1% (when seller is sociedad); legal 1-2% (supernotariado.gov.co) | Title insurance rare; CTL (Certificado de Tradición y Libertad) from ORIP serves as title-chain proof | Annual SNR Resolución updates tarifas; **estudio de títulos** (30-yr title chain) standard step |
| **UY** | Yes — Escribano público mandatory (buyer chooses per custom); profession regulated by AEU | ~60-90 days | **~6-8%**: ITP 4% (2% buyer + 2% seller, Ley 16.107); escribano ~3% of price (AEU barème); Registro de Propiedad ~0.5%; legal 1% (aeu.org.uy) | Not standard; escribano runs título chain via Registro de la Propiedad | **Ley 19.567 (2017)** Vivienda Promovida tax incentives continue; **Ley 18.795** social-interest housing exemptions; no major 2025 reform |
| **CL** | Yes — Notario + Conservador de Bienes Raíces (CBR, territorial — ~70 nationally; e.g., CBR Santiago) | ~30-60 days | **~3-5%**: notario ~1.2%; CBR 0.2-0.7% regressive; **impuesto del timbre 0.8%** on mortgage (Decreto Ley 3.475); legal 1% (conservadores.cl) | Not standard; CBR registry public-faith — title via Foja/Número/Año | **Ley 21.420 (2022)** eliminated DFL2 benefit (transfer-tax exemption) for >2 properties; **sobretasa** on aggregate residential >UF 670 raised to 0.275-0.425% per Ley 21.210 — annual SII payable |
| **PE** | Yes — **Notario / escribano público** mandatory; **SUNARP (Superintendencia Nacional de los Registros Públicos)** records under unique **partida registral** identifier; minuta + escritura pública sequence; **Border Zone 50km BANNED to non-citizens** (Const. Art. 71 — terrestrial AND maritime) | ~30-60 days | **~4-6%**: **Alcabala 3%** above 10 UIT (Decreto Legislativo 776 / Texto Único Ordenado de Tributación Municipal); notario 0.5-1%; SUNARP fees ~0.3-0.6%; legal 1-2%; CGT **5% resident / 30% non-resident**; IGV 18% effective ~9% (50/50 terreno-construcción split) ([sunarp.gob.pe](https://www.sunarp.gob.pe/), [orientacion.sunat.gob.pe](https://orientacion.sunat.gob.pe/3053-concepto-tasa-y-operaciones-gravadas-igv-empresas)) | Not standard; SUNARP partida registral serves title-chain proof | **MiVivienda subsidy** resident-only; SUNARP electronic services + **digital notary signing (firma electrónica)** post-COVID retained; verify Border-Zone restriction on parcels within 50km of any frontier including coast |
| **EC** | Yes — **Notario** mandatory; **Registro de la Propiedad per Municipio** (no national cadastre — UNIQUE — each municipality maintains its own registry, fragmented digitisation); Border Zone 50km + Galápagos require SECOB authorization | ~30-90 days (longer for cross-municipal title chains) | **~4-6%**: **Alcabala 1%** of price (municipal); Registro municipal ~0.5%; notario 0.5-1%; legal 1-2%; **CGT 0% if held >5 years (UNIQUE)** otherwise 10% on gain; **IVA 12→15% from 1 Apr 2024** (Decreto Ejecutivo 198, security funding; in force for 2026 per SRI Circular NAC-DGECCGC25-00000006); ISD 5% outbound capital tax ([sri.gob.ec](https://www.sri.gob.ec/)) | Not standard; municipal Registro de la Propiedad serves title-chain proof | **2024 Internal Armed Conflict Declaration** (Decreto Ejecutivo 110) raised security risk; **USD officially adopted Sep 2000** — NO FX risk on transaction (UNIQUE); per-municipio registry digitisation uneven (Quito + Guayaquil more mature than Manabí / Esmeraldas) |
| **PY** | Yes — **Escribano público** mandatory; **Dirección General de los Registros Públicos (DGRP)** records; **Border Zone Ley 2.532/2005 RURAL only** (urban Ciudad del Este / Encarnación are OPEN to foreigners — common misconception) | ~30-60 days | **~4-6%**: transfer / ITP ~1.5% (varies by department); escribano 1-2% regressive; DGRP ~0.5-1%; legal 1-2%; **CGT effective ~2.4%** under Ley 6.380/2019 (30% taxable design, low effective — among LOWEST in S.America); IVA 10% / 5% low-income housing; **territorial-source PIT** (foreign passive income generally NOT taxed) ([set.gov.py](https://www.set.gov.py/)) | Not standard; DGRP register serves title-chain proof | **Resolución SET 1186/2023 reformed RBI** — previously cheapest formal RBI in S.America (~USD 5,200) → now **USD 70k SUACE business invest** (Sistema Unificado de Apertura y Cierre de Empresas); USD informal pricing common in real estate |

## North America (federal — state-level overrides)

| Country | Notary required | Days offer→deed | Closing-cost % | Title insurance | 2025-26 reforms |
|---|---|---|---|---|---|
| **US** | No federal notary; **state-by-state** — three regimes: (i) **escrow states** (CA, AZ, OR, WA — neutral escrow holds funds + docs); (ii) **attorney states** (NY, MA, GA, SC, NC + others — closing attorney mandatory); (iii) **title-company states** (most others — title company runs settlement) | **30-45 days typical** (financed); 14-30 days cash | **~2-5% buyer-side + Land/Real-Estate Transfer Tax**: settlement/closing fee $300-1,500; recording fee $20-300/document (county-set); state/county transfer tax 0-2.5% (none in 12 states; highest DC, DE, NY, CT); ALTA owner's title-insurance one-time ~0.3-0.7% of price; lender's title insurance lender-required where mortgage financed (irs.gov, alta.org) | **Title insurance MANDATORY** when lender financing (lender's policy); owner's policy strongly recommended and standard in most resale deals — ALTA forms; one-time premium at closing | **NAR settlement Aug 2024** — buyer-agent commission must be negotiated separately, no longer auto-published in MLS; many states updated standard contracts. **CTA Beneficial Ownership Information (BOI) reporting** under FinCEN — most domestic-entity reporting nullified by the 26 Mar 2025 interim final rule, adopted as final effective 14 Aug 2026 (91 FR 52508; foreign-entity-only); verify at `fincen.gov`. **NYC FARE Act 1 Nov 2024** — broker fees shift from tenants to landlord-payers. Per-state property-tax + transfer-tax overhauls vary annually |

## Middle East / North Africa

| Country | Notary required | Days offer→deed | Closing-cost % | Title insurance | 2025-26 reforms |
|---|---|---|---|---|---|
| **TR** | No civil-law notary for the deed itself; **Tapu Müdürlüğü (TKGM)** registration is constitutive — same-day deed transfer once docs ready (sworn translator required for foreign buyers) | **Same day** at Tapu office once Web Tapu file complete; total prep ~2-6 weeks | **~5-8%**: Tapu Harcı **4% of declared sale value** (statutory split 2% buyer + 2% seller — buyer often pays full 4%); döner sermaye fee ~TRY 4,000 (2025); sworn translator 2,000-5,000 TRY; legal 0.5-1.5%; KDV 1/10/20% on new builds (tkgm.gov.tr) | Not used; Tapu register is public-faith (Articles 1023-1024 TMK) | **2017 CBI** continues at $400k threshold (raised from $250k in 2022); **Web Tapu e-Devlet integration** enables remote pre-checks; **Yeni Tapu Senedi format 2024** [verify] — QR-coded |
| **AE** | No civil-law notary; **DLD (Dubai)** / **ADREC (Abu Dhabi)** — Trustee Office handles same-day transfer; **Sharjah Real Estate Reg.** + **RAK Municipality** for those emirates | **Same day** at Trustee Office (Dubai) once NOC + funds + docs ready; off-plan via **Oqood** interim registration | **~7-10% (Dubai)**: DLD transfer fee **4% of price** (split 50/50 by statute, buyer pays in practice); Trustee Office fee AED 4,000 (>500k) / AED 2,000 (<500k); title-deed issuance AED 580; mortgage registration 0.25% (if financed); broker 2%; conveyancer AED 6,000-15,000 (dubailand.gov.ae) | Not used; DLD/ADREC registers public-faith | **Dubai Law No. 7 of 2023** — extended foreign freehold areas; **Dubai Law No. 2 of 2025** — DIFC Courts enforce DIFC-registered non-Muslim wills (Art. 31(5)), via the Dubai Courts Enforcement Judge for assets outside the DIFC (Art. 32); **5% housing fee** levied on annual rent (Dubai), 3% Abu Dhabi — applies to occupiers; **2% Dubai Land Department admin charge** deprecated |
| **IL** | Lawyer (עורך דין מקרקעין) drafts and represents both sides; **Tabu / Land Registry** + **RMI (Israel Land Authority)** for state-leased land — **dual title system** | **60-120 days** (longer for state-leased land needing RMI consent) | **~6-12%**: **Mas Rechisha (purchase tax)** progressive — non-resident scale higher than resident; Olim 7-yr discount (Sec. 12 Land Tax Regulations); attorney **0.5-2%** + 18% VAT; Tabu registration ILS 11/nesach (taboo.gov.il); RMI capitalization fee where applicable; broker 2% + VAT (gov.il/he/departments/topics/real_estate_taxation) | Not used; Tabu register public-faith for chofshi; RMI register for hachira | **Decision 1185 Heskem Hadash** continues (state-leased → freehold conversion); annual Mas Rechisha bracket update mid-January (CBS-indexed); **war-driven insurance disruption since Oct 2023** — Karnit / Property Tax Compensation Fund covers missile damage but private insurers limit non-mandatory cover |
| **MA** | Yes — **Notaire** (modern, for titré) OR **Adoul** (Islamic notary, for melkia — avoid for foreign buyers); **ANCFCC** registers titre foncier | **60-120 days** (longer if non-titré → réquisition d'immatriculation 6-24 months) | **~6-10%**: **enregistrement (droits)** **4%** (residential, Code de l'enregistrement); **conservation foncière 1.5% + 150 MAD** certificate (ancfcc.gov.ma); **notaire 0.5-1% + 20% TVA** on fee (Ordre National des Notaires barème); timbre ~20 MAD/page; agent 2.5% + 20% TVA (tax.gov.ma) | Not used; ANCFCC titre foncier is Torrens-style indefeasible | **2002 ANCFCC creation** consolidated colonial Conservation Foncière; ongoing **immatriculation campaigns** to convert melkia → titré; **Loi 39-08 Code des droits réels** mature; CGT exemption for primary-residence holding ≥6 years |
| **EG** | Notarization at **REPA (Real Estate Publicity Authority — مصلحة الشهر العقاري والتوثيق)** office; lawyer-drafted contract (`عقد ابتدائي`) typical; **dual-system gap** between sijil al-shakhsi (deed-recording, ~95%) and sijil al-‘ayni (Torrens-like, ~5-10%) | **90-180 days** (slow; longer for non-‘ayni properties or foreign-currency Form 4 verification) | **~6-9%**: **stamp duty / rasm tasgil 2.5%** of declared price (3% in some categories); notary fees included in registration; **lawyer 1-3%** (foreign buyer must retain independent counsel); brokerage 2.5-5%; declared price typically understated 30-50% (sherpa.gov.eg) | Not available in Egyptian market; sijil al-shakhsi gives weaker title than al-‘ayni — verification by lawyer at REPA is the substitute | **Form 4 USD-tracking** mandatory for foreign-currency property purchases (CBE FX regime); **citizenship-by-real-estate** $300k threshold (Decree 1191/2023); REPA digitisation continues but coverage of sijil al-‘ayni still <10% nationally |
| **QA** | **Notary required** (Real Estate Brokerage Law + Civil Code); **Real Estate Registration Department (Ministry of Justice)** records under Law No. 14/1964 (real estate registration) | **30-60 days** typical | **~1.5-3.5% all-in (LOW)**: **REA transfer fee 0.25%** of price; notarial 1-2%; legal 0.5-1%; **NO recurring property tax / NO PIT / NO VAT yet** (UNIQUE among GCC) ([almeezan.qa](https://www.almeezan.qa/)) | Not used; Real Estate Registration Department records public-faith | **Foreign Real Estate Ownership Law 16/2018** — 9 freehold zones (incl. The Pearl, Lusail, West Bay Lagoon) + 16 leasehold-99-yr zones; **PR Law 10/2018 ≥QAR 1M (~USD 275k, capped ~100/yr)**; Investor Residency Law 21/2018 ≥QAR 730k; Tourism STR ≥30 days only; FIFA 2022 legacy + Lusail metro |
| **SA** | **Notary required** (Notarial Decree); **Real Estate General Authority (REGA / الهيئة العامة للعقار)** + **Saudi e-services portal "Wathiq"** registers under Real Estate Registration Law; **Mecca and Medina BANNED to non-Muslims** (constitutional / religious — UNIQUE) | **30-60 days** (longer for new Foreign Real Estate Ownership Law verifications) | **~5.5-7%**: **RETT (Real Estate Transaction Tax) 5%** of price (Royal Order A/84, replaced 15% VAT on real estate Oct 2020); notarial / legal ~0.5-1%; **NO recurring property tax (UNIQUE)** but **White Land + Vacant Property Fees up to 10%/yr banded, on idle urban land ≥5,000 m²**; VAT 15% (not on real-estate transactions post-Oct 2020); **NO PIT** but Zakat 2.5% applies to Muslims ([rega.gov.sa](https://www.rega.gov.sa/), [zatca.gov.sa](https://zatca.gov.sa/)) | Not used; REGA register public-faith | **NEW Foreign Real Estate Ownership Law adopted 7 Jan 2025, effective Jan 2026** — broader access (verify implementing regulations); **Premium Residency**: SAR 800k one-time / SAR 100k/yr renewable / Real-Estate-Owner SAR 4M tier; Vision 2030 mega-projects (NEOM, Qiddiya, Diriyah, Red Sea, AlUla, Roshn) |
| **TN** | **Notary required** (notaire); **Conservation Foncière** (Torrens-style, since 1885) for **titré** properties ONLY — informal **melk** (non-titré) properties cannot safely transact for foreign buyers; **Governor's Authorization required** for foreign acquisition outside ONTT-designated Zone Touristique (6-12 mo, no statutory appeal — Code des Droits Réels 1957 + 1964 + 2024 update); agricultural land BANNED to foreigners | **60-180 days** (longer if Governor's Authorization needed; 6-12 months is realistic for non-Zone-Touristique) | **~7-9% all-in (HIGH)**: **Droit de Mutation 5%** (raised 2018); **Conservation 1%**; notarial 1%; legal 0.5-1%; CGT 10% resident / 25% non-resident on sale (Loi de Finances 2024 floated 30% NOT gazetted); VAT 19% / 13% reduced first-sale developer ([impots.finances.gov.tn](https://www.finances.gov.tn/), [conservationfonciere.gov.tn](https://www.conservationfonciere.gov.tn/)) ❌ DEPRECATED — dead on 2026-09-18; verify with the authority named in this row | Not available in Tunisian market; Conservation Foncière titré gives Torrens-style indefeasibility — verification by notaire is the substitute; melk title chains opaque | **IMF EFF SUSPENDED Mar 2024** (Tunisia rejected staff-level reform package); **FX-loans (EUR/USD) restricted post-2018 BCT Circular 2018-04**; TND managed-float SEMI-CONVERTIBLE — capital controls via BCT + Office des Changes; foreign-buyer purchase funds must transit BCT-authorised bank with foreign-currency provenance declaration to preserve repatriation rights |
| **JO** | **Notary required**; **DLS (Department of Lands and Survey) under MoF** records — Tabu Torrens-style; lawyer typically drafts contract; foreign-buyer reciprocity test | **30-60 days** typical | **~10-12% all-in (HIGHEST in MENA)**: **Property Sales Tax 9% unified 2019** (was 4% buyer + 5% seller per [Income and Sales Tax Department](https://www.istd.gov.jo/)); registration ~0.4-1%; notarial ~0.5-1%; legal 1-2%; JOD pegged USD 0.7080 since 1995 (CBJ — fixed peg, zero USD-FX risk for USD-priced sums) | Not used; DLS Tabu register Torrens-style indefeasible | OPEN under Real Estate Ownership Law + Jordan Investment Law (reciprocity-based — most major nationalities qualify); HBTF (Housing Bank for Trade and Finance — largest), Arab Bank, Jordan Kuwait Bank, Cairo Amman Bank, Jordan Ahli Bank for mortgages; foreign mortgage LTV 50-65% non-residents / 75-80% Jordanians; rates 6-10% JOD / 5-8% USD limited; CBJ peg held through 2008 GFC, 2017 Gulf blockade, 2023-24 regional war |
| **OM** | **Notary required** at **MHUP (Ministry of Housing and Urban Planning) Land Registry**; **NSA (National Survey Authority)** parcel-mapping; lawyer drafts contract | **30-60 days** typical | **~4-5% all-in (LOW)**: **3% RD-Land transfer** + ~1% notarial; legal 1-2%; OMR pegged USD 0.385 since 1986 (CBO — Central Bank of Oman — fixed peg, zero USD-FX risk) | Not used; MHUP register public-faith | **Foreign ownership RESTRICTED to ITC (Integrated Tourism Complexes)** under Royal Decree 12/2006 (non-GCC nationals); GCC nationals broader access; Bank Muscat, Bank Dhofar, NBO (National Bank of Oman), Sohar International, Ahli Oman for mortgages; LTV 70% nationals / 60% foreigners with residence; rates 6-9% OMR; OIA (Oman Investment Authority) sovereign-wealth buffer; Sharia-compliant Islamic mortgages dominant retail product |
| **BH** | **Notary required** at **SLRB (Survey and Land Registration Bureau)**; **RERA (Real Estate Regulatory Authority)** maintains designated-areas list (extensive — verify at [RERA](https://www.rera.gov.bh/)) | **30-60 days** typical | **~3-4% all-in**: **SLRB Registration ~2% standard + 1.7% sliding additional**; legal 1-2%; BHD pegged USD 0.376 since 2001 (CBB — Central Bank of Bahrain — fixed peg, zero USD-FX risk); **BHD UNIQUE highest face-value globally (~USD 2.65/BHD)** | Not used; SLRB register public-faith | **MOST OPEN GCC for foreign buyers** under Law 2/2001 + RERA designated-areas list; Ahli United Bank, BBK (Bank of Bahrain and Kuwait), NBB (National Bank of Bahrain), BisB (Bahrain Islamic Bank), Al Salam Bank, KFH Bahrain (Kuwait Finance House) for mortgages; LTV 80% nationals / 70% expats with CPR (Central Population Register card); rates 5-8% BHD/USD; **Golden Residency 10-yr via property ≥BHD 200k**; CBB regional banking-supervision benchmark |
| **KW** | **Notary required** at **MoJ (Ministry of Justice) Real Estate Registration**; **PACI (Public Authority for Civil Information)** civil registry | **30-90 days** typical (Kuwaitis only) | **~1-3% all-in (LOW for Kuwaitis only)**: ~0.5-2% MoJ fee + ~0.5% notarial; legal 1-2%; KWD basket-managed since 20 May 2007 (was USD-pegged before; CBK — Central Bank of Kuwait — active); **KWD ≈ USD 3.25 — world's HIGHEST face-value currency** | Not used; MoJ register public-faith | **NON-GCC FOREIGNERS CANNOT OWN REAL ESTATE** (Decree-Law 74/1979 + amendments — only GCC nationals + naturalized Kuwaitis); some leasehold via specific commercial arrangements but practical foreign-buyer market essentially zero; NBK (National Bank of Kuwait), KFH (Kuwait Finance House), Burgan Bank, Gulf Bank, KIB (Kuwait International Bank), ABK (Al Ahli Bank of Kuwait) for mortgages — Kuwaitis only; KIA sovereign-wealth fund ~USD 800bn AUM provides macro buffer |
| **LB** | **Notary required** at **General Directorate of Cadastre under MoF**; **Solidere BCD (Beirut Central District) separate regime** for that zone (Decree-Law 117/1991 reconstruction concessionaire) | **60-180 days** (slower post-2019 banking-crisis administrative bottlenecks) | **~7-8% all-in**: **Registration 5.8% buyer + Notary ~0.6-1% + Stamp 0.4%**; legal 1-2%; **LBP HISTORICAL HYPERINFLATION** — pegged USD 1,507.5 since 1997 → decoupled Sep 2019 → black-market peak USD 100,000+ 2022 → unified 2023-24 around USD 89,500-90,000 (verify daily) | Not used; Cadastre register public-faith but post-2019 administrative capacity stressed | **POST-2019 BANKING CRISIS — banks effectively collapsed Oct 2019**; BDL "Lollar" regime locks pre-2019 USD deposits at official rate while market trades much weaker; **mortgage market FROZEN** — pre-2019 Bank Audi, BLC Bank, Byblos Bank, Bank of Beirut, Fransabank, BLOM Bank, BBAC essentially do not extend new mortgages; foreign buyers pay **CASH fresh USD entirely outside banking system**; foreign-buyer cap 3,000 m² without permit (Decree-Law 11614/1969) — >3,000 m² needs Council of Ministers; depositor lawsuits ongoing internationally; verify on transaction whether currency baseline is fresh-USD vs Lollar |

## Caucasus / Central Asia

| Country | Notary required | Days offer→deed | Closing-cost % | Title insurance | 2025-26 reforms |
|---|---|---|---|---|---|
| **GE** | **Optional** — NAPR (National Agency of Public Registry) registration is constitutive; notarised contract not mandatory; **PSDA (Public Service Hall)** processes filings | **Same hour** possible — **1-hour express transfer** at PSDA (500 GEL fee); standard 200 GEL same-day; 50 GEL ~4 working days (uniquely fast globally) | **~0.1-0.5%** (among the lowest worldwide): **NO transfer tax** (Tax Code); NAPR registration 50/200/500 GEL; notary optional 0.05-0.5% (Notarial Chamber); agent 3-5% (seller side typical); 18% VAT only on new-build by VAT-registered developer (napr.gov.ge) | Not used; NAPR register public-faith; English-language extracts available | **EU candidate status (Dec 2023)** — harmonisation pressure may introduce transfer tax over medium term, no concrete bill 2025; **investment residence permit** thresholds USD 100k / USD 300k continue |
| **AM** | **Notar required** for residential transfers (Civil Code Art. 184 + Notarial Procedure Law); **Cadastre Committee (Կադաստրի կոմիտե)** registers under Law on State Registration of Property Rights; **agricultural and forest land BANNED to foreigners** (Land Code Art. 4) | **15-30 days** typical | **~0.1-0.5% (LOWEST in region)**: **state duty 0.05%** (Law on State Duty); **notarial fees ~AMD 50,000-150,000 fixed** (Camera Notarială tariff); cadastre fees minimal; legal 1-2%; **VAT 20% but residential first-sale by developer EXEMPT** (Tax Code Art. 64); PIT 20% flat ([cadastre.am](https://www.cadastre.am/), [src.am](https://www.src.am/)) | Not used; Cadastre Committee register public-faith | **HO-332-N Real Estate Tax phased 2021-26** (2026 first FULL effect — verify implementation); **HO-105-N IT 1% turnover regime extended to 2031 (UNIQUE)**; **Investor Residency AMD 50M (~USD 130k) deposit OR property**; AMD strengthened materially 2022-24 from Russian capital + IT-sector boom |
| **AZ** | **Notarial certification required** for residential transfers; **State Service on Property Issues (SSPI / Daşınmaz Əmlakın Dövlət Reyestri Xidməti)** registers under Land Code 1999 + Law on State Registration of Real Estate; agri land BANNED to foreigners (Land Code Art. 47) | **20-40 days** typical | **~2-4%**: notary 0.5-1% sliding (Notariat Law); **CGT 14% resident / 10% non-resident** on sale; transfer + cadastre ~0.5-1%; legal 1-2%; VAT 18% / 0% first-sale licensed developer; **PIT 14% flat (since 2018)**; **Property Tax m²-BASED Tax Code Art. 198** — AZN 0.4/m² 30-120m² band Baku; value-component 0.6% above 120m² ([PwC — Azerbaijan property tax](https://taxsummaries.pwc.com/azerbaijan/corporate/other-taxes)) | Not used; SSPI register public-faith | **TRP via real estate ≥AZN 100k → 1yr renewable to 5+**; AZN de-facto pegged USD 1.70 since 2017 (NOT formal currency-board — peg breached twice 2015 +33% then +47%); SOFAZ FX-buffer ~USD 60bn currently maintains stability; foreign-buyer AML scrutiny tightened post-2022 sanctions environment |

## East Asia

| Country | Notary required | Days offer→deed | Closing-cost % | Title insurance | 2025-26 reforms |
|---|---|---|---|---|---|
| **JP** | **司法書士 (shihoshoshi — judicial scrivener)** mandatory in practice for 登記 (registration) at 法務局 (Legal Affairs Bureau); no civil-law notary on the deed (kōshōnin only for wills); 重要事項説明 by 宅地建物取引士 (Takken) | **30-45 days** typical (contract → registration); shorter for cash, longer for mortgage | **~6-10%**: **不動産取得税 3%** (residential land + house, until 2027-03-31; standard 4%); **登録免許税** land 1.5% (until 2026-03-31, std 2%) + building 0.3% (existing residential, until 2027-03-31); **印紙税** ¥10k-60k flat; 司法書士 ¥50k-150k; 仲介手数料 max 3% + ¥60k + 10% 消費税 (mof.go.jp, moj.go.jp) | Not used; 登記簿 (registry) at 法務局 is public-faith | **2024 民法・不動産登記法改正** — mandatory inheritance registration within 3 years of knowing of the acquisition since 2024-04-01 (up to ¥100k 過料, 不登法164①; pre-2024 inheritances backstop 2027-03-31); address-change registration within 2 years IN FORCE only since 2026-04-01 (up to ¥50k 過料; pre-2026 changes backstop end-Mar 2028) (2026 data, source moj.go.jp); aimed at solving 所有者不明土地 (~23% of all JP land); **管理不全空家** 勧告 removes the residential-land tax exemption |
| **SG** | **No civil-law notary**; conveyancing solicitors (Singapore-admitted) handle; **SLA (Singapore Land Authority) Land Titles Registry** records — Torrens system | **8-12 weeks** typical (Option-to-Purchase ~14 days exercise → completion ~10–12 wks) | **~3-65% all-in including ABSD**: **Buyer's Stamp Duty (BSD)** progressive 1-6% on price/market (whichever higher); **Additional Buyer's Stamp Duty (ABSD) 60% foreigner / 65% entity** since **27 Apr 2023** ([IRAS](https://www.iras.gov.sg/)); legal S$2,500-5,000; SLA registration ~S$70-300; agent typically seller-side 2% (custom) | Not used; SLA registry public-faith (Land Titles Act) | **ABSD foreigner 60% / entity 65% from 27 Apr 2023**; **STR <90 days BANNED** (URA Planning Act); MAS TDSR 55% + LTV 75/45/35 + SORA-only since Jan 2025; GIP S$10M / S$25M business + S$200M-SFO routes (NO golden-visa via real estate) |
| **HK** | **No civil-law notary**; **HK-admitted solicitor** handles; **Land Registry (LR)** records under Land Registration Ordinance Cap. 128 (deeds-registration system, NOT yet Torrens — Land Titles Ordinance Cap. 585 enacted 2004 but NOT yet operational) | **6-10 weeks** typical (Provisional Agreement ~14 days → Formal S&P → Assignment → registration) | **~4-5% post-cooling-measure abolition**: **Ad Valorem Stamp Duty Scale 2 (residential) 1.5-4.25% progressive** since 28 Feb 2024 (BSD + NRSD + SSD all CANCELLED); legal HK$10k-30k; LR registration HK$210-450; agent 1% buyer + 1% seller (custom) ([IRD](https://www.ird.gov.hk/)) | Not used; LR is deeds-registration (verify chain of title) | **ALL cooling measures abolished 28 Feb 2024** (Buyer's Stamp Duty + New Residential SD + Special SD cancelled); **CIES reactivated Mar 2024** — HK$30M total + up to HK$10M residential; HKMA LTV 70%/60% + DSR 50% + stress-test +200 bps; **2047 Crown-lease question** — most NT title deeds expire 30 Jun 2047 unless extended |
| **KR** | **공증 (notarization) NOT required** for real-estate transfers; **법무사 (beobmusa — judicial scrivener)** typically handles registration; **등기소 (Registration Office)** records under Real Estate Registration Act (Torrens-like) | **30-60 days** typical | **~2.5-4%**: **취득세 (Acquisition Tax) 1-12%** progressive (1% standard ≤₩600M; 2-3% mid-range; up to 12% multi-home in regulated zones since Jul 2020); **registration tax included in 취득세 since 2011 reform**; agricultural-rural levy 0.2%; legal 0.5-1%; agent **0.4-0.9%** progressive (statutory cap, both sides) ([nts.go.kr](https://www.nts.go.kr/)) | Not used; 등기 register public-faith | **RTMS 실거래가 real-price disclosure since 2006** (mandatory contract reporting within 30 days); **Foreign Land Acquisition Reporting Act** post-purchase notification within 60 days (reciprocity-based); jeonse 전세 fraud crisis 2022–24 + HUG insurance reform; F-2 Investor ₩600M 5yr / F-5 PR after 5yr |
| **TW** | **公證 (notarization) optional** but common; **地政事務所 (Land Office)** at municipality records under Land Act + Land Registration Regulations (Torrens system) | **30-60 days** typical | **~6-8% (combined buyer + seller)**: **契稅 (Deed Tax) 6%** (buyer, on government-assessed value); **印花稅 0.1%**; **地政規費 0.1%**; **agent 1-2% buyer / 4% seller** custom; **房地合一稅 2.0** (seller, since Jul 2021) — **foreigners flat 35-45% regardless of holding period**; **房屋稅 2.0 multi-home reform Jul 2024** raises ongoing tax to 4.8% top rate (multiple non-self-use homes) | Not used; 地政事務所 register public-faith | **房地合一稅 2.0 since 1 Jul 2021** (foreigners flat 35-45%); **房屋稅 2.0 multi-home reform 1 Jul 2024**; CBC Sep 2024 5th-wave selective controls (LTV 60% Taipei/New Taipei, 70% elsewhere on non-self-use); **Cross-Strait Act §69** restrictions on PRC nationals; TBDY 2018 building code; 2024 Hualien M7.4 EQ relevance |
| **MO** | **Notário required** (civil-law jurisdiction inherited from Portuguese system; Notary Code Cap. 18 of Macao); **CRP (Conservatória do Registo Predial / 物業登記局)** registers under Land Registration Code | **30-90 days** typical | **~12-15% non-resident all-in**: **Stamp Duty base 1-3%** progressive (Lei 17/88/M); **0.5% additional**; **NR-BSD 10%** (Lei 6/2011 since 2011 plus 2018 amendments); **SSD <2yr 20% / <2-3yr 10%** anti-flip; notário 1-1.5%; CRP ~0.5%; legal 1-2% ([dsf.gov.mo](https://www.dsf.gov.mo/)) | Not used; CRP register public-faith | **Land Law 10/2013 — ALL state-leasehold** (no freehold; concession terms 25 yr renewable); **STR <30 days illegal**; **Investment Residence SUSPENDED since 2007**; Talent Programme 2024 NOT property-linked; AMCM Notice 028/B/2017 LTV 70%/60%; MOP-HKD-USD double peg |

## Southeast Asia

| Country | Notary required | Days offer→deed | Closing-cost % | Title insurance | 2025-26 reforms |
|---|---|---|---|---|---|
| **TH** | No civil-law notary (Thailand has no notary profession in the European sense); **Land Office (Department of Lands, กรมที่ดิน)** processes same-day transfer; lawyer drafts contract; sworn translator for foreign buyers | **Same day** at Land Office once docs + FET form + Foreign Quota Cert ready; total prep 30-60 days | **~6-8% (split buyer/seller per contract)**: **transfer fee 2%** of appraised value (reduced to 0.01% for residences ≤ THB 7M bought by individual Thai nationals, 1 Jul 2026 – 30 Jun 2027 per two MoI notifications gazetted 1 Jul 2026 — foreign buyers pay 2%; 2026 data, source Department of Lands dol.go.th); **SBT (Specific Business Tax) 3.3%** if seller held <5 yrs; **stamp duty 0.5%** if SBT not applicable; **WHT 1%** (juristic) or progressive PIT (individual seller); FET form mandatory for foreign buyers ≥USD 50k inbound (treasury.go.th, bot.or.th) | Not used; Chanote title (Nor Sor 4 Jor) at Land Office is the title proof; foreigners restricted to condo within 49% project quota | **Land and Building Tax Act BE 2562 (2019)** — first national property tax, effective 2020; **proposed 99-year sap ing sit term** (2024-2025; Sap Ing Sit Act B.E. 2562 s.4, now 30 yr) under cabinet review, **not enacted as of May 2026**; **anti-nominee enforcement** intensified 2023-2024 (Phuket, Koh Samui) |
| **ID** | Yes — **PPAT (Pejabat Pembuat Akta Tanah)** notary mandatory for **AJB (Akta Jual Beli)**; BPN (Badan Pertanahan Nasional / Kementerian ATR/BPN) registers; sworn translator for foreign buyers | **2-6 months** (longer for HGB-conversion or PPJB → AJB sequences in pre-construction) | **~10-14%**: **BPHTB 5%** of NJOP-NPOPTKP (Bea Perolehan Hak atas Tanah dan Bangunan, **UU HKPD 1/2022**); **PPh Final 2.5%** seller; PPN 11% on new-build by PKP developer (since Apr 2022); PPnBM on luxury; PPAT notary 0.5-1%; BPN registration ~0.2% (atrbpn.go.id) | Not used; sertifikat from BPN (Hak Pakai for foreigners; Hak Milik citizens-only) | **PP 18/2021** overhauled foreign Hak Pakai → 30+20+30 = 80 yr max on state / HPL land (Pasal 52(1); max 30 yr renewable by deed over Hak Milik, Pasal 52(3)); **UU HKPD 1/2022** restructured local taxes — full implementation 1 Jan 2024; **UUPA §26(2)** — nominee Hak Milik transfer void by operation of law, land falls to the State, payments received cannot be reclaimed (2023-2025 Bali PN nominee-voidance precedents unverified — Direktori Putusan not machine-readable) |
| **MY** | No civil-law notary; **lawyer's MOT (Memorandum of Transfer)** registered at state Land Office; SPA → MOT → registration sequence | **6-12 weeks** typical (longer if §433B state-consent required for foreign buyer) | **~5-8% (foreigners)**: **MOT stamp duty 4% flat** for foreigners (Stamp Act 1949 + Finance Act amendments — verify at LHDN, hasil.gov.my); legal 0.5-1% on SPA + 0.5-1% on loan agreement; state-consent fee MYR 1,000-10,000; valuation; SST 8% on services since 1 Mar 2024 (mysst.customs.gov.my) | Not used; geran (title) at state Land Office is public-faith | **MM2H relaunched June 2024** (3-tier Silver/Gold/Platinum under MOTAC); **state-set foreigner minimum-purchase-price** varies MYR 500k-3M (state EXCO circulars); **§433B consent** processing 4-12 weeks |
| **VN** | Yes — **notary office (công chứng)** mandates notarised sale contract (Civil Code Art. 459, Notary Law 2014/2024 amendments); provincial Land Registry (VPĐKĐĐ) issues **Sổ Hồng (Pink Book)** | **30-60 days** (notarisation) + **3-12 months** for Pink Book issuance to foreign buyers (provincial backlog) | **~4-6%**: **registration fee 0.5%** (lệ phí trước bạ, Decree 10/2022/ND-CP); **transfer tax / personal income tax 2%** of contract value (seller); notary 0.1-0.3% (regressive cap); legal 1-2% (monre.gov.vn) | Not used; Sổ Hồng is the State-issued certificate of Land Use Right | **2024 Land Law (Law 31/2024/QH15)** + **2023 Housing Law (Law 27/2023/QH15)** both effective **1 Aug 2025** (advanced from 1 Jan 2025); Decree 101/2024/ND-CP — foreign mortgage rights expanded to 100% foreign-owned credit institutions; **30% per block / 250 landed houses per ward** foreigner quotas continue |
| **PH** | Notarial acknowledgment of **Deed of Absolute Sale** (lawyer-notary); registered at **LRA Registry of Deeds** (Torrens system, PD 1529); titles drafted in English | **60-90 days** (BIR clearance + RD registration) | **~9-10%**: **CGT 6%** on higher of GSP/zonal/FMV (seller); **DST 1.5%** (NIRC §196); **local transfer tax 0.5%** (provinces) / **0.75%** (cities + Metro Manila); **registration fee ~0.25%** (LRA graduated schedule); legal 1-2% (lra.gov.ph, bir.gov.ph) | Not standard; Torrens TCT/CCT from LRA RD is the indefeasible title | **RA 12001 Real Property Valuation Reform Act (Jun 2024)** — uniform valuation across LGUs, phased through 2027; **40% foreign quota** on condominium projects (RA 4726) continues; **anti-dummy law (CA 108)** strict on Filipino-quota land structures |

## South Asia

| Country | Notary required | Days offer→deed | Closing-cost % | Title insurance | 2025-26 reforms |
|---|---|---|---|---|---|
| **IN** | **Notary NOT mandatory in most states** for residential transfers — **registration via Sub-Registrar** under state Registration Acts is the constitutive act; lawyer drafts contract; **Cadastre DECENTRALIZED across 28 states + 8 UTs** (UNIQUE) — **Karnataka uses Bhoomi**, Maharashtra uses **MahaBhulekh / 7-12 extracts**, Tamil Nadu uses **Patta-Chitta**, Telangana uses **Bhu Bharati** (successor to Dharani, Act No. 1 of 2025), Andhra Pradesh uses **Meebhoomi**, etc.; **agricultural / plantation / farmhouse land BANNED to NRIs/OCIs** (FEMA Notification 21/2000-RB §6); **foreign nationals (non-NRI/non-OCI) effectively BANNED** from acquiring residential except case-by-case RBI approval | **30-90 days** typical (Sub-Registrar registration + mutation 4-8 wks) | **~5-10% all-in (state-specific)**: **Stamp Duty 4-8% state-specific** (Maharashtra 6%, Delhi 6%, Karnataka 5%, Tamil Nadu 7%, Kerala 8%); **registration 1%**; legal 0.5-1.5%; **CGT — 20% LTCG (>2 yr) with indexation OR 12.5% w/o indexation since Budget 2024-25** (TDS 1% on sales >INR 50L); GST 5% on under-construction (1% affordable); for NRIs **TDS 20% on LTCG / 30% STCG** at sale ([incometax.gov.in](https://www.incometax.gov.in/), state Stamp Acts) | Not standard; sub-registrar register public but **encumbrance certificate (EC)** + **mutation entry (Khata)** at state revenue authority are the title-chain proof — note record-keeping varies by state | **NRI/OCI OPEN under FEMA 1999 + RBI Master Direction on Acquisition and Transfer of Immovable Property**; SBI, HDFC Bank, ICICI Bank, Axis Bank, Kotak Mahindra Bank, Bank of Baroda + HFCs (LIC Housing Finance, PNB Housing, Tata Capital, Bajaj Housing Finance) for mortgages; resident LTV 90%/80%/75% by ticket size, NRI 75-80%; rates 8-12% INR; **foreign nationals essentially NO mortgage market**; LRS USD 250k/yr cap per resident; NRIs repatriate USD up to USD 1M/yr; RERA Act 2016 transparency for new builds; e-stamp + e-registration in many states |

## Africa

| Country | Notary required | Days offer→deed | Closing-cost % | Title insurance | 2025-26 reforms |
|---|---|---|---|---|---|
| **ZA** | No civil-law notary; **Conveyancer (admitted attorney + Conveyancing exam)** mandatory at one of the **Deeds Offices** (Cape Town, Pretoria, Johannesburg + 8 others); FICA AML on source of funds | **60-90 days** typical (Rates Clearance + bond reg + Deeds Office lodgment) | **~4-7% buyer-side**: **Transfer Duty SARS Schedule 8** (progressive — 0% to R1.21M, then 3-13% bands; sars.gov.za); conveyancer R20-50k + VAT (Law Society guideline); Deeds Office reg ~R1-2k; bond reg attorney R20-50k + VAT (if financed); bank initiation ~R6k. **Mandatory CoCs** at sale: Beetle (coastal — W. Cape, KZN, E. Cape, Garden Route), Electrical (national, OHS Act + EI Regs 2009, 2-yr validity), Plumbing (CoCT + others), Gas (where applicable); Rates Clearance Certificate (transfer cannot register without it, 60-day validity); Body Corporate Levy Clearance for sectional title | Not standard; Deeds Office register public-faith | **Non-resident seller withholding** 7.5% (natural) / 10% (company) / 15% (trust) on >R2M sales (s35A ITA); 2025/26 Transfer Duty brackets per SARS Budget; ongoing **eDeeds** rollout (Deeds Office digitisation) |
| **NG** | **Notary mandatory at deeds registry**; **Land Use Act 1978 grants only LEASEHOLD via C of O (Certificate of Occupancy)** — NO freehold for any party; **NO national cadastre** — fragmented across **LASRRA (Lagos State Resident Registration Agency) + LSLB (Lagos State Land Bureau) e-LandTitle** for Lagos + **AGIS (Abuja Geographic Information System)** for FCT + state Bureaux for other 35 states | **60-180 days** typical (longer if Governor's Consent stage encounters bureaucratic delays — Land Use Act §22 requires Governor's consent for transfer) | **~13-20% all-in (HIGH due to State Consent Fee)**: **State Consent Fee 8-15% Lagos / 8% FCT / 3-5% smaller states** (Land Use Act §22 — MAJOR closing cost); registration ~3% Lagos; CGT: the flat 10% Capital Gains Tax Act charge was repealed by the Nigeria Tax Act 2025 (Act No. 7 of 2025) — chargeable gains are taxed as income from 1 Jan 2026 (company rate for companies, s.27(1); Fourth Schedule bands for individuals, s.58); legal 1-2%; agent 5%; **NGN unified+floated June 2023** — NGN devalued ~460→1,500+ peak; **informal USD pricing dominates prime RE** (Ikoyi / Victoria Island / Banana Island / Lekki Phase 1 / Asokoro / Maitama in Abuja); state-specific stamp duty 1-3% ([Nigeria Revenue Service — successor to FIRS under the Nigeria Revenue Service (Establishment) Act 2025, No. 4](https://www.nrs.gov.ng/), state Land Bureau) *(2025 Act, source Federal Republic of Nigeria Official Gazette via NRS; 2026-09-18 verified)* | Not standard; deeds registry per state — title-chain proof varies by state digitisation maturity (Lagos LSLB e-LandTitle most advanced; FCT AGIS digital; many states still paper-only) | **OPEN to foreign buyers** but Land Use Act 1978 only LEASEHOLD via C of O; Access Bank, Zenith Bank, GTBank, UBA (United Bank for Africa), FBN (First Bank of Nigeria) for NGN mortgages 22-32%; **PMBs (FBN Mortgages, Imperial Homes, Aso Savings)** for mortgage banking; **foreign USD via Stanbic IBTC, Ecobank, Standard Chartered Nigeria** 50-60% LTV / 7-10%; CBN MPR ~27.50% Apr 2026 [verify]; state law variance enormous (Lagos vs Abuja vs other 35 states) — verify per parcel |
| **KE** | **Notary mandatory + Land Control Board (LCB) consent on agricultural-land transfers** (LCB Act); **DUAL legacy cadastre** (RTA / RLA / GLA / LTA being **unified under LRA — Land Registration Act 2012**) — **Land Registry at Ardhi House (Nairobi) + County Registries**; **LIMS (Land Information Management System) digitization 2019-26 + Ardhi-Sasa portal** transitioning slowly | **60-120 days** typical (longer for LCB consent on agricultural land or for older RTA/RLA titles transitioning to LRA register) | **~6-10% all-in**: **Stamp Duty 4% urban / 2% rural** (Stamp Duty Act); **Affordable Housing Levy 1.5% gross** (Finance Act 2023 — under judicial review 2024-25, [verify final ruling at KRA](https://www.kra.go.ke/)); legal 1.5-2%; valuation ~0.25%; Land Rent reset on Crown land; CGT 15% (Income Tax Act §3) | Not standard; certificate of title from Land Registry under LRA 2012 — note transitioning from old RTA/RLA/GLA/LTA legacy systems; agricultural-land sales need LCB consent per County | **OPEN to foreign buyers** but **agricultural land via 99-yr leasehold only** (Constitution Art. 65); KCB (Kenya Commercial Bank), Equity Bank, NCBA, Cooperative Bank, StanChart Kenya, Stanbic Kenya, Absa Kenya, HFC Kenya for KES mortgages 14-18% / 70-90% LTV residents; foreign USD products 50-65% LTV / 7-10%; informal **USD pricing dominates prime Nairobi** (Karen / Lavington / Westlands / Kileleshwa / Runda / Muthaiga / Kitisuru); CBK CBR ~10.75% Apr 2026 [verify]; KES managed-float ~2-5%/yr USD depreciation typical |

---

## Notary-process gaps surfaced (cannot verify with primary source as of Apr 2026)

- UK SDLT exact threshold mechanics post-1 Apr 2025 (temporary £250k nil-rate band reverted to £125k; first-time-buyer relief threshold reverted from £625k to £500k)
- Irish Stamp Duty 2024 Budget specifics — bulk-buyer rate, mansion rate on portion above €1.5m
- Lithuanian / Latvian notary tariff updates 2024-25
- Romanian VAT 9% scope on housing — eliminated 1 Jan 2025 per Ordonanță 115/2023 [verify exact rules]
- Various Western Balkans rates — local tax authorities update annually
- Australian Foreign Investment Review Board fee schedule 2024-25
- Mexican ISAI rates by state — vary annually by municipal budgets
- US state/county transfer-tax + recording-fee schedules — vary by 50 states + thousands of counties; per-state playbooks needed for parcel-level estimate
- TR Tapu Harcı declared-value vs market-value gap — under-declaration triggers GİB ceza, but rayiç bedel floors vary by belediye and update annually
- AE off-plan Oqood → Title Deed handover timeline — developer-specific; verify Escrow Account closure under RERA
- IL annual Mas Rechisha bracket update (mid-January CBS-indexed) — exact non-resident scale for current year requires Tax Authority dynamic-collector page
- MA droit d'enregistrement category-specific rates (4% standard, 3% social housing, 1% certain reductions) — verify per transaction at DGI
- EG stamp-duty / rasm tasgil exact rate (2.5% vs 3% category boundary) — adjusted multiple times in recent years; verify per transaction at REPA
- ID BPHTB local-government variation (UU HKPD 1/2022 sets ceiling at 5%; some LGUs lower) and PPN exemption windows for first-time + low-cost housing
- MY state-foreigner thresholds — circulars updated each state-budget cycle; SPA-binding figure must come from state EXCO
- VN Decree 102/2024/ND-CP + 95/2024/ND-CP implementing details for foreign buyers (Pink Book issuance timeline, mortgage rules) — provincial backlog variation
- PH BIR zonal value updates — per RDO; LGU FMV on different cycle; "highest-of" tax base requires fresh lookup
- TH DOL transfer-fee waivers / SBT discounts — periodic stimulus measures (recently expired); verify current Royal Decree at filing
- ZA SARS Transfer Duty brackets — annual Budget update each Feb-Mar; 2026/27 schedule pending

## Cross-cutting reforms calendar (Apr 2026 horizon)

- **EU AML 6th Directive (AMLA Regulation)** — direct supervision of high-risk gatekeepers including notaries from 2025-26; enhanced UBO checks for all property transactions
- **EU Energy Performance of Buildings Directive (EPBD recast 2024/1275)** — Member State transposition by 29 May 2026; affects sale/rent disclosure and minimum energy performance for worst-performing buildings
- **EU Mortgage Credit Directive review 2025** — climate-stress disclosure to borrowers
- **OECD Pillar Two and global minimum tax** — affects investor structures (REITs, SCI, etc.) but not retail buyers
- **DAC8 (crypto-asset reporting)** — implementation 2026; relevant where buyers fund via crypto
- **EU Digital Decade Targets 2030** — driving e-notary, e-cadastre, e-conveyancing across the bloc

## Confidence labels

- **HIGH**: notary requirement + closing-cost structure verified via official authority URL within last 12 months
- **MEDIUM**: secondary aggregator (PwC/KPMG/Global Property Guide); 12-24 months
- **LOW**: ranges only or proposed-but-not-enacted

## Status

Last refreshed: 2026-05-01 (Tier-1 + Tier-2 + Tier-3 + Tier-4 + **Tier-5 expansion**: US, TR, AE, JP, TH, DO, CO, UY, CL, ZA, GE, ID, MY, VN, PH, IL, MA, EG, SG, HK, KR, TW, LI, MO, AD, MC, MD, QA, SA, PE, EC, PY, AM, AZ, TN, **IN, NG, KE, JO, OM, BH, KW, LB** added — total 87 countries). NG federal revenue authority renamed to the Nigeria Revenue Service 2026-09-18 and the repealed flat 10% CGT rate replaced with the Nigeria Tax Act 2025 treatment; the NG 1-3% stamp-duty band was NOT re-verified; the SA white-land figure was re-aligned to the 2025 banded regime 2026-09-18. Prior refresh: 2026-04-26. Next refresh: per-event (each tax-rate change), annually otherwise.

**Confidence**: HIGH for civil-law notary requirement + headline rate brackets (Tapu Harcı 4%, BPHTB 5%, ITP 4% UY, Tabu/RMI dual system, SG ABSD 60% foreigner, HK cooling-measure abolition Feb 2024, MC droits 4.5% post-Loi 1.560, QA REA 0.25% transfer + Law 16/2018, SA RETT 5% post-Oct 2020, PE Alcabala 3% above 10 UIT, EC Alcabala 1% + IVA 15% from Apr 2024, AM state duty 0.05% LOWEST in region, AZ Property Tax m²-based Art. 198, TN Droit de Mutation 5%, **JO Property Sales Tax 9% unified 2019, OM 3% RD-Land + RD 12/2006 ITC, BH Law 2/2001 + RERA + SLRB ~3-4% all-in, KW Decree-Law 74/1979 non-GCC ban, LB Registration 5.8% + post-2019 banking crisis, IN FEMA 1999 + state-specific Stamp Duty 4-8%, NG Land Use Act 1978 leasehold-only + State Consent Fee 8-15% Lagos / 8% FCT, KE LRA 2012 + Stamp Duty 4% urban / 2% rural** — all verified to primary statute or authority URL). MEDIUM for closing-cost ranges (regressive notary tariffs, regional/state variation; PY transfer rates vary by department; EC per-Municipio registry digitisation uneven; **NG state law variance — Lagos vs Abuja vs other 35 states; IN state-specific Stamp Duty 4-8% across 28 states + 8 UTs; KE Affordable Housing Levy 1.5% under judicial review 2024-25 — verify final ruling**). LOW for proposed-but-not-enacted reforms (TH 99-yr sap ing sit term, IL non-resident bracket adjustments, TN Loi de Finances 2024 floated 30% CGT NOT gazetted, SA Foreign Real Estate Ownership Law 2025 implementing regulations pending, **LB depositor lawsuits + BDL Lollar regime evolving — verify on transaction whether currency baseline is fresh-USD vs Lollar**). Always re-verify per transaction.