| Andorra | 4% transfer tax (shared by buyer/seller; ~1.5% commune + 2.5% government) | No annual property tax (no real estate or wealth tax) | Rental: 10% tax on rental income. Capital Gains: 15% if sold within 1 year, decreasing to 1% by year 10; 0% after 10 years. |
| Aruba | 6% transfer tax (3% for residents) | 0.4% annual tax on value above Afl 60k exemption | Rental: No separate rental income tax for non-residents (may apply via company). Residents taxed up to 52%; effective ~35%. Capital Gains: No tax for individuals. |
| Australia | 4–6% stamp duty (state-based); foreign buyers pay surcharges (7–8%) | Local council rates ~0.3–1% of value + state land tax ~1–2% on investment properties | Rental: Taxed as ordinary income (up to 45%). Capital Gains: 50% of gain tax-free if held >1 yr; rest taxed (~22.5% effective). |
| Austria | 0.5–3.5% transfer tax (tiered by price; buyer) + 1.1% registration fee | 0.1–0.2% × up to 500% municipal coefficient (≈max 1%) | Rental: taxed as income (up to ~55%); non-residents withheld 25%. Capital Gains: 30% flat on profit. |
| Bahamas | ~10% VAT on conveyance (typically split buyer/seller) | 0–1% annually (0% up to $300k; 0.625% $300–500k; 1% on excess) | Rental: No income tax. 10% VAT on short-term rentals. Capital Gains: No capital gains tax. |
| Bali (Indonesia) | 5% acquisition duty on purchase (buyer) | 0.1–0.3% of assessed value (PBB property tax) | Rental: 20% withholding on gross rent for non-residents (10% for residents). Capital Gains: 20% for non-residents; 2.5% for residents. |
| Barbados | 2% transfer tax (seller) + 1% stamp duty (on sale price) | 0–0.7% annually (tiered; first BD$150k exempt) | Rental: 25% withholding on gross rent (non-residents); residents 12.5–28.5%. Capital Gains: None. |
| Belgium | 10–12.5% registration duty (region-dependent) | ~0.2–0.4% effective (Précompte Immobilier) | Rental: Not taxed on actual rent; cadastral value taxed (~10–15% effective). Capital Gains: 0% if held >5 yrs; 16.5% if <5 yrs. |
| Brunei | No stamp duty | No property tax | Rental: No income tax. Capital Gains: No capital gains tax. |
| Canada | ~1–2.5% land transfer tax (province-dependent; some cities add 1–2%) | 0.5–2% annually (municipal rates vary) | Rental: Taxed as income (up to ~50%). Non-residents: 25% withholding on gross rent. Capital Gains: 50% taxable (~25% effective); home exempt. |
| China | 3–5% deed tax (varies by city/value) | 1.2% of assessed value (urban real estate tax; 0% self-use homes) | Rental: 20% withholding on gross + 5% VAT + 12% property tax. Capital Gains: 20% (exempt if held >5 yrs primary home); Land Appreciation Tax 30–60% for large gains. |
| Costa Rica | ~1.5% transfer tax on value (buyer) | 0.25% of cadastral value | Rental: 15% flat tax on gross rent. Capital Gains: No tax on occasional sales (15% if frequent). |
| Cyprus | Stamp duty 0–0.2% (cap €20k) + Transfer fee 3–8% (50% concession for first home) | 0.024% of assessed value (municipal) | Rental: taxed as income (0–35%). Capital Gains: 20% (indexation relief on first €25k). |
| Czechia | No property transfer tax (abolished 2020) | Minimal local tax (~0.1% of value) | Rental: 15% on net rent (flat to CZK 1.67M; 23% on excess). Capital Gains: 15%; exempt after 5 years. |
| Denmark | 0.6% title deed fee + DKK 1,750 fixed | ~1% property value tax + 1.6% municipal land tax | Rental: Taxed as income (up to ~55%). Capital Gains: No tax on main home (if lived ≥2 yrs); others up to 42%. |
| Estonia | No stamp duty (minor flat registration fee) | 0.1–2.5% on land value (no tax on buildings) | Rental: 20% on net rent. Capital Gains: 20%; exempt if primary home. |
| Finland | 4% transfer tax (homes) or 2% (shares in housing company) | 0.41–1.0% (up to 2% secondary homes) | Rental: 30% on rental profit (€30k threshold; 34% above). Capital Gains: 30–34%; home exempt ≥2 yrs. |
| France | 0.715–5% stamp duty (region/property-dependent) | 0.2–1.5% of cadastral value (taxe foncière) | Rental: ~20–30% for non-residents + 7.5–17.2% social charges. Capital Gains: 19% + up to 17.2% surcharge; exempt after 22–30 yrs. |
| Georgia | 0.1% nominal transfer fee | Progressive 0–1% on value | Rental: 5% on gross rent (20% general rate for other income). Capital Gains: No tax for occasional sales. |
| Germany | 3.5–6.5% transfer tax (state-dependent; buyer) | ~0.26–1% of assessed value | Rental: taxed as income (0–45%). Capital Gains: taxed if sold <10 yrs; exempt >10 yrs (primary home exclusion). |
| Greece | 3.09% transfer tax + 0.8% deposit stamp (buyer) | ~0.03–0.1% (ENFIA + TAP) | Rental: taxed up to 45% + 10% solidarity levy. Capital Gains: 15% (exempt >5 yrs). |
| Guyana | 2% stamp duty on value (>GY$1.5M) | No annual property tax | Rental: 28% on net rent. Capital Gains: 20% if sold <1 yr; 0% >1 yr. |
| Hong Kong | 15% Buyer’s Stamp Duty (foreigners) + 4.25% standard duty | ~0.1% of market value (Rates = 5% of rental value) | Rental: 15% Property Tax on net rent. Capital Gains: No tax. |
| Hungary | 2–4% transfer tax (buyer) | Up to 3.6% of value (local) | Rental: 15% flat on net income. Capital Gains: 15% flat; 10% taper per year after 5 yrs. |
| Iceland | 0.4% transfer fee (0.8% for companies) | 0.25–1.65% municipal | Rental: 22% flat on net rent. Capital Gains: 22%; exempt if main home ≥2 yrs. |
| India | 4–7% stamp duty (state-based) | ~0.2–1% municipal tax | Rental: taxed at slab rates up to 30% (30% standard deduction). Capital Gains: 20% long-term (>2 yrs, indexed); 0% if reinvested; short-term at normal rates. |
| Ireland | 1% on first €1M, 2% above | 0.18% up to €1.05M; 0.25% above | Rental: taxed as income (≈52% top including surcharges). Capital Gains: 33%; main home exempt if lived ≥1 yr. |
| Israel | 8–10% purchase tax for foreigners (sliding scale) | 0.3–0.5% (residential); up to 1.5% (commercial) | Rental: 10% flat on gross rent (optional). Capital Gains: 25% on gains (main home exemptions apply). |
| Italy | 2–9% registration tax + ~4% cadastral stamp | 0.4–1.06% cadastral value (IMU; primary home exempt) | Rental: 21% flat (26% short-term). Capital Gains: 26%; exempt if held >5 yrs or main home. |
| Japan | ~5% total purchase taxes (3% land, 4% building, + registry fee) | 1.7% of assessed value (1.4% Fixed Asset + 0.3% City Planning Tax) | Rental: 20.42% withholding for non-residents; residents up to 45%. Capital Gains: 20% (>5 yrs) or 39% (<5 yrs); ¥30M exemption for main home. |
| Lithuania | No transfer duty (notary ~0.45%) | 0–2% on luxury property (>€150k) | Rental: 15% flat. Capital Gains: 15%; 0% if owned ≥10 yrs or main home ≥2 yrs. |
| Luxembourg | 7% registration + 1% transcription (~8%) | Negligible (communale; often <€100/yr) | Rental: taxed as income (up to ~45%). Capital Gains: 50% exemption long-term; home exempt after 2 yrs. |
| Macau | 3% stamp duty (tiered: 1–3%) + 10% extra for non-first-time buyers | No annual tax (10% of annual rental value, often waived for own use) | Rental: 10% on rent (after 10% deduction). Capital Gains: None. |
| Malaysia (Kuala Lumpur) | 1–4% stamp duty (tiered) | No annual property tax (~0.1% “quit rent” & assessment) | Rental: taxed up to 30% (residents) or 10% withholding (non-res). Capital Gains: RPGT – 30% <5 yrs, 10% ≥5 yrs (foreigners); 0% ≥6 yrs (residents). |
| Malta | 5% stamp duty (buyer) | No annual property tax | Rental: 15% flat on gross rent (optional). Capital Gains: 8% on sale price; exempt on own home (≥3 yrs). |
| Mallorca (Spain) | 8–11% transfer tax (resale) or 10% IVA + 1.5% AJD (new builds) | 0.4–1.1% (IBI) | Rental: 24% on gross (non-EU); 19% (EU/EEA). Capital Gains: 19%; 3% withheld on sale for non-residents. |
| Netherlands | 0–10.4% transfer tax (0% first-home, 2% principal, 10.4% others) | 0.1–0.3% municipal property tax | Rental: No tax on actual rent; imputed 0.36% wealth tax. Capital Gains: None. |
| New Zealand | No stamp duty | No property tax (only 0.5–1% council rates) | Rental: taxed as income (up to 39%). Capital Gains: None, except “bright-line” rule (<10 yrs). |
| Norway | 2.5% deed transfer tax | 0.4–0.7% in some municipalities + 0.85% wealth tax (on 25% home value) | Rental: tax-free for small-scale in main home; otherwise 22%. Capital Gains: 22%; exempt if owner-occupied ≥12 of last 24 months. |
| Oman | 3% transfer fee | No property tax | Rental: No income tax. Capital Gains: No CGT. |
| Panama | 2% transfer tax (seller) | 0–1% progressive (0% up to $120k owner-occupied) | Rental: 0–25% progressive on net. Capital Gains: 10% flat (3% withholding credit). |
| Poland | 2% transfer tax (resales); VAT on new builds | ~0.1–0.3% municipal rate | Rental: 8.5% up to PLN 100k, 12.5% above. Capital Gains: 19% (<5 yrs); exempt >5 yrs. |
| Portugal | 0–8% IMT + 0.8% stamp duty | 0.3–0.45% urban (0.8% rural) | Rental: 14–48% residents; 25% non-res. Capital Gains: 50% taxed at 14.5–48% (residents) or 28% (non-res). |
| Puerto Rico | ~0.5% recording stamp | ~1–2% assessed (based on 1957 values) | Rental: 29% withholding (non-residents). Residents: up to 33%. Capital Gains: 15% (residents); 25% federal for non-res. |
| Romania | No stamp duty (only ~1% notary & registration) | 0.08–0.20% residential; 0.5–1.3% non-residential | Rental: 10% on gross (40% deduction). Capital Gains: 1–3% of sale price (based on ownership period). |
| Russia | No stamp duty (~1.5% notary fee if used) | 0.1% most homes; 2% luxury >RUB 300M | Rental: 13% (residents); 30% (non-res). Capital Gains: 13%/30%; exempt >5 yrs. |
| San Marino | 4% registration tax | No property tax | Rental: 8% flat (withheld). Capital Gains: 8% <5 yrs; 0% >5 yrs. |
| Saudi Arabia | 5% Real Estate Transaction Tax (RETT) | No property tax | Rental: No personal tax. Capital Gains: None. |
| Singapore | 1–6% Buyer’s Stamp Duty + 60% Additional BSD for foreigners | 4–32% of annual rental value (progressive) | Rental: 24% flat on net rent (non-res). Capital Gains: None. |
| Slovakia | No transfer tax (minimal notary fee) | ~0.03–0.1% of value | Rental: 19% flat (25% high income). Capital Gains: 0% if >5 yrs; else taxed at 19–25%. |
| Slovenia | 2% property transfer tax (if no VAT) | No annual property tax (minor local fees) | Rental: 15% final tax (10% expense deduction). Capital Gains: 25% <5 yrs → 0% >20 yrs (sliding scale). |
| South Korea | 4–4.6% acquisition tax | 0.15–0.50% annual + 0.5–2.7% Comprehensive Real Estate Tax on high holdings | Rental: up to 45%; non-residents 20% withheld. Capital Gains: 22% typical; up to 75% short-term flipping. |
| Spain | 4–10% transfer (resale) or 10% VAT + 1.5% stamp duty (new-build) | 0.4–1.1% (IBI) | Rental: 19–24% (non-residents). Capital Gains: 19–26% (residents); 24% (non-res). |
| Sweden | 1.5% stamp duty (houses) | 0.75% (capped ~€800; ≈0.3% market value) | Rental: 30% on profit (deductions apply). Capital Gains: 22% effective (22/30 rule). |
| Switzerland | ~0.2–3.3% canton transfer tax (buyer) | 0.1–0.5% wealth tax on net assets + up to 0.5‰ land tax | Rental: taxed as income (20–40% effective). Capital Gains: cantonal real estate gains tax (0–40% depending on period). |
| Taiwan | 6% deed tax (buyer) + 2–5% land value increment tax (seller) | Small house/land taxes: house 1.2%, land 0.2–0.6% | Rental: 20% withholding (non-res). Capital Gains: 20% (non-res), 15% (<10 yrs) or 0% (>10 yrs, residents). |
| Thailand | 2% transfer fee (appraised value; buyer) | 0.15–3.0% (residential ~0.3%) | Rental: taxed as income (up to 35%). Capital Gains: taxed as income (up to 35%). |
| UAE (Dubai) | 2–4% transfer fee (buyer) | No property tax | Rental: No income tax. Capital Gains: No tax. |
| United Kingdom | 0–12% Stamp Duty (tiered; surcharges for additional homes) | 0.2–0.7% Council Tax (by band) | Rental: 20–45% income tax. Capital Gains: 18–28% (annual allowance). |
| United States | 0.05–3% transfer/recording tax | N/A | N/A |
