When buying an apartment in Sibiu, according to Vianto Properties' notary fee calculator, the buyer pays the notary's fee calculated on a progressive scale, 21% VAT and the land registration fee at ANCPI of 0.15% of the value, for individuals.
When you sell an apartment, attention usually goes to the price and the agency commission. At the notary, however, the seller has their own costs, separate from the buyer's. The good news: they are much lower than most people think. The important note: since 2023 they apply to any amount, with no exemption threshold.
In this guide we explain exactly what the seller of an apartment pays at the notary in 2026, how much it means in lei and in euro on a real case from Sibiu and what costs actually fall to the buyer. The figures are the same as those in Vianto Properties' notary fee calculator.
In short
- The seller has one major tax cost at the notary: the property transfer tax, of 1% if they held the apartment for over 3 years and 3% if they held it for under 3 years.
- The notary's fee, 21% VAT and the land registration fee in the Land Register are, as a rule, borne by the buyer.
- For an apartment worth 100,000 EUR in Sibiu, the seller's tax is 5,246 lei (approximately 1,000 EUR) at the 1% rate or 15,738 lei (approximately 3,000 EUR) at the 3% rate.
- Since 2023 there is no longer a tax-exempt threshold: the tax applies to the entire value, from the first leu.
Who pays the notary fees on sale?
In a residential sale between individuals, the buyer pays the notary's fee together with 21% VAT and the land registration fee in the Land Register, while the seller pays the tax on income from the transfer and the Land Register extract required for authentication. The law expressly imposes only the tax, owed by the seller under article 111 of the Tax Code, while the rest follows standard practice in Romania and can be negotiated between the parties before signing.
The breakdown for each fee is as follows:
- Notary fee: buyer. Calculated on the progressive scale from the Order of the Minister of Justice no. 177/C/2024, to which 21% VAT is added.
- Tax on income from transfer: seller. 1% of the value for ownership of over 3 years and 3% for ownership of under 3 years, withheld by the notary at signing and transferred by them to the state.
- Land registration fee at ANCPI: buyer. 0.15% of the value for individuals and 0.5% for companies.
- Cadastral documentation: seller. Appears only when the property is not registered in the Land Register or when the documentation no longer matches the actual situation on the ground; for an apartment already registered, this cost does not exist.
- Land Register extract for authentication: seller. A small fixed fee, around 40 lei.
The division is the same when selling a house, with the note that there the cadastral documentation covers the land and building together, so it appears more often than with apartments. The exact amounts for your value you can see in the notary fee calculator on the 2026 scale, which separates the buyer's costs from those of the seller.
What does the seller of an apartment pay at the notary in 2026?
The seller bears, essentially, one major tax cost at the notary: the tax on income from the transfer of real estate property, regulated by article 111 of the Tax Code. To this is added a small fee for the Land Register extract required for authentication and, only if applicable, costs for removing a mortgage.
The rest of the costs you see in a transaction, namely the notary's fee, VAT and the land registration fee, are not, by standard practice, the seller's responsibility. They fall to the buyer, as we detail in the article about who pays the notary fees on sale and purchase.
Specifically, when signing the sales contract, the seller has on the list:
- Transfer tax: 1% or 3% of the value, depending on how long they held the property.
- Land Register extract for authentication: a small fixed fee, around 40 lei.
- Mortgage removal, if the apartment was purchased on credit and the credit is not yet closed. The cost depends on the bank and the situation.
- Energy performance certificate, a mandatory document for sale, prepared by an authorized energy auditor.
How much is the tax on selling the apartment: 1% or 3%?
The transfer tax is 1% of the transaction value if you held the apartment for more than 3 years and 3% if you held it for less than 3 years. The rule comes from article 111 of the Tax Code and applies identically throughout the country, so also in Sibiu.
The difference between 1% and 3% is large, so the acquisition date matters. The period is calculated from the date you became the owner, i.e. the date of the purchase deed, inheritance or completion of construction, until the date of sale.
A detail many sellers miss: since 2023 there is no longer a tax-exempt threshold. The tax applies to the entire value, from the first leu, regardless of how small or large the price is.
There is also an important exception. On the first sale from the developer, i.e. from a legal entity, the transfer tax is not owed. The exception applies, however, to the one who sells as a developer, not to the individual owner who resells an apartment they bought at some point.
A practical aspect that simplifies things: you don't pay the tax separately to ANAF. The notary withholds it when signing the contract and transfers it to the state, and the seller receives the price already reduced by the tax, without additional trips to the tax authority.
How is the value on which the tax is calculated determined?
The tax is calculated on the value in the contract, but with one condition: it cannot be below the minimum value in the notary's scale. Each Chamber of Public Notaries publishes annually a market study with minimum values by property type and area. For Sibiu, the reference is the scale of the Chamber of Public Notaries Alba Iulia.
If you sell at a real price, above the scale, the tax is applied to the price in the contract. If you declare a price below the scale, the notary calculates the tax at the value from the scale, not at the smaller amount. In practice, this means you cannot reduce the tax by declaring an artificially low price.
What the seller does NOT pay: the fee and land registration
This is the part that reassures most sellers. The notary fee and land registration tax at the Land Register are borne by the buyer, according to standard practice in Romania. The seller does not pay them.
The notary fee is calculated on a progressive scale set by the Order of the Minister of Justice no. 177/C/2024, to which VAT of 21% is added, a rate valid from 1 August 2025. The ANCPI registration tax is 0.15% of the value for individuals and 0.5% for companies. Both are part of the buyer's budget.
That's why, when you calculate as a seller, don't add the notary fee and VAT to your costs. For a quick estimate of what each party pays, use the notary tax calculator, which separates the buyer's costs from the seller's.
Concrete example: how much does the seller of a 100,000 EUR apartment in Sibiu pay?
Let's take an apartment sold for 100,000 EUR in Sibiu. At an indicative rate of 5.2460 lei/EUR, the value in lei is approximately 524,600 lei, the sum on which taxes are calculated.
If you owned the apartment for over 3 years, the transfer tax is 1%, that is 5,246 lei (approximately 1,000 EUR). If you owned it for under 3 years, the tax rises to 3%, that is 15,738 lei (approximately 3,000 EUR). To this is added the Land Register extract, around 40 lei.
For comparison, the buyer of the same apartment pays the notary fee (approximately 5,726 lei), VAT of 21% on the fee (approximately 1,212 lei) and registration of 0.15% (approximately 787 lei), totalling around 7,770 lei, or approximately 1,480 EUR. The notary costs of the entire transaction are thus around 2.5% of the price.
| Who pays | What is paid | How much (100,000 EUR apartment) |
|---|---|---|
| Seller | Transfer tax, 1% (ownership over 3 years) | 5,246 lei (≈ 1,000 EUR) |
| Seller | Transfer tax, 3% (ownership under 3 years) | 15,738 lei (≈ 3,000 EUR) |
| Seller | Land register extract for authentication | ≈ 40 lei |
| Buyer | Notary fee (net) | ≈ 5,726 lei |
| Buyer | VAT 21% (on fee) | ≈ 1,212 lei |
| Buyer | ANCPI registration (0.15%) | ≈ 787 lei |
The figures are those produced by the Vianto calculator for a 100,000 EUR apartment and an individual seller. You can recalculate them for your actual value in a few seconds.
Notice the ratio: with ownership of over 3 years, the seller pays approximately 1,000 EUR, and the buyer approximately 1,480 EUR. Under 3 years, the 3% tax means the seller ends up bearing the largest part of the transaction costs.
What other documents does the seller prepare?
Beyond the tax, the seller has to arrange a few documents, some with a small cost, others just with time and effort:
- An authenticated Land Register extract, required by the notary right before signing, to confirm that the property is yours and free of unexpected encumbrances.
- An energy performance certificate, mandatory for sale, drawn up by an authorized energy auditor.
- Mortgage discharge, if the apartment was purchased on credit and the loan is not closed. The mortgage must be discharged, and the cost depends on the bank and the situation.
- A tax certificate from the Local Tax Office, which certifies that you have no debts to the local budget for the apartment.
None of these documents significantly changes the seller's budget. The cost that matters remains the transfer tax.
When is it divided differently and what mistakes should you avoid?
The division above is the usual one, but the law clearly imposes only the tax on the seller. The rest can be negotiated. Here are the situations where things change and the mistakes we see most often:
- A buyer's market. If you're selling with difficulty, a buyer may ask for part of the costs to be shared. It's a matter of negotiation, not law.
- Confusion between 1% and 3%. Many sellers automatically assume the 1% rate. If you bought the apartment two years ago and are reselling it, the tax is 3%. Check the date on your deed of ownership before you promise a net price.
- Ignoring the notary scale. If the declared price is below the minimum value in the Notaries' Chamber study, the tax is calculated at the scale value, not the lower price.
- Forgetting the tax in the net price calculation. If you want to keep a certain amount in hand, subtract the tax first, not after signing.
Are you actually selling a house, not an apartment? The basic costs are the same, but there are a few land and cadastre differences that we explain in the guide on how much documents cost when selling and buying a house. And if you're on the other side of the transaction, see the complete guide to notary taxes when buying an apartment.
If you're about to put the apartment on the market, first see what's selling now in town on the page with apartments for sale in Sibiu, to get a realistic idea of the price.
Remember one thing as a seller: the notary cost that really matters is the 1% or 3% tax. The rest is either minor or borne by the buyer. For an estimate on your apartment or help with the entire sale, the Vianto Properties team will answer you at +40 791 710 606 or office@vianto.ro.
Frequently Asked Questions
Who pays the tax when selling an apartment?
The property transfer tax is owed by the seller, according to article 111 of the Tax Code. It is 1% of the value if the seller held the apartment for over 3 years, and 3% if held for under 3 years. The notary fee and land registration are typically borne by the buyer.
What is the tax on selling an apartment in 2026?
The tax is 1% of the value for ownership over 3 years and 3% for ownership under 3 years. For an apartment worth 100,000 EUR (approximately 524,600 lei), this means 5,246 lei at 1% or 15,738 lei at 3%. Since 2023, there is no tax-exempt threshold.
Does the seller pay the notary fee?
No, by standard practice the notary fee and 21% VAT are borne by the buyer, along with the land registration fee of 0.15%. The seller pays the transfer tax and the land register extract. The parties may agree on a different arrangement before signing.
What documents does the seller of an apartment need to prepare?
The seller needs the land register extract for authentication, the energy performance certificate, and if the apartment is mortgaged, proof of mortgage discharge. The notary also requires a tax certificate proving no debts to the local budget.
Do I pay tax if I sell an apartment bought a year ago?
Yes. For ownership under 3 years the tax is 3% of the value, three times more than the 1% rate applied after 3 years. The period is counted from the date of acquisition to the date of sale, so check your purchase deed before setting the net price.
Note. The figures above are indicative and based on minimum fees under Ministry of Justice Order no. 177/C/2024, article 111 of the Tax Code, and ANCPI rates valid in 2026. Actual fees may be higher than the legal minimum, and fixed taxes vary slightly from one notary office to another. For the exact amount in your case, use the notary tax calculator or request a quote from the notary office.
If you are the other party to the transaction, see what the buyer pays: notary taxes when buying real estate in 2026.
The correct selling price is determined by comparable transactions in your area, not by the asking prices in nearby listings. You can request a free property evaluation, with a response within 24 hours, or you can discuss with the Vianto Properties team before you decide.
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