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Property

Luxembourg — Property: Property Taxes

Luxembourg charges 7% on a home purchase (6% registration and 1% transcription), offset by the Bëllegen Akt credit of up to EUR 40,000 per person for a main home.

VerifiedGovernment / official sourceGuichet.lu — Tax credit on notarial instruments (Bëllegen Akt) and registration feesLast reviewed: 2026-10-23

Why this matters

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Key facts

  • The standard rate on buying a house, apartment or building land is 7%, made up of 6% registration fees and 1% transcription fees.
  • The Bëllegen Akt credit is limited to EUR 40,000 per person and requires effective personal occupancy as the main home.
  • The EUR 40,000 ceiling applied to deeds signed from 1 January 2024 until 30 June 2025, so confirm whether a newer scheme applies.
  • The notary requests the credit at signing; non-resident buyers need a Luxembourg residence certificate to receive it.

Steps

  1. Register for property tax — Register with the local municipality where the property is located. This can usually be done online or in person.
  2. Understand the tax calculation — Obtain a tax assessment from the municipality and use it to calculate the tax owed based on the wealth tax rate and property value.

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