Apartment Sale Tax 2026 - 1% or 3%?

Apartment sale tax 2026 is the question that comes up right when you've found the buyer. You feel the excitement of the transaction. You have the documents on the table. And suddenly, you want to know clearly how much you pay and why. In Sibiu, the discussion is even more practical. The market is appreciating, and the difference between an asking price and a transaction price sometimes plays out over a few days. According to Imobiliare.ro, in September 2026 the average asking price in Sibiu is 2,034 EUR/sqm, with +7.4% YoY. According to ANCPI, there were 936 transactions in June 2026, with +26.7% YoY. When volume rises, questions about tax become even more frequent. Let's put things in order, simply and practically.

Key Takeaways

• In Sibiu, the average asking price is 2,034 EUR/sqm (September 2026), according to Imobiliare.ro.
• The annual market variation in Sibiu is +7.4% YoY, according to Imobiliare.ro (September 2026).
• In June 2026 there were 936 transactions in Sibiu County, +26.7% YoY, according to ANCPI.
• In June 2026 there were 500 new mortgages in Sibiu County, according to ANCPI.
• Cost of money matters: IRCC 5.57% and ROBOR 3M 5.84% (August 2026), according to BNR.

Contents

• 1) What does apartment sale tax 2026 mean and why is it 1% or 3%
• 2) How the tax is calculated in practice, at the notary
• 3) Local examples Sibiu: neighbourhoods, location, market price and negotiation margin
• 4) Documents, checks and risks: land register extract without encumbrances, mortgage, succession
• 5) Sales strategy in 2026: timing, sustained demand and orderly correction
• 6) Useful tables: Sibiu vs cities, market indicators and cost checklist
• FAQ - Frequently asked questions about apartment sale tax 2026

1) What does apartment sale tax 2026 mean and why is it 1% or 3%

Property transfer tax, in short

In simple terms, we're talking about property transfer tax. It's the amount withheld and transferred, usually as part of the notarial procedure. Practically, when you sign an authentic notarial deed, the notary calculates and collects the tax, then transfers it according to legal procedure.

This is where the confusion comes from. Many people hear "1% or 3%" and think it's a choice. It's not a choice. It's a rule that depends on the legal and tax situation of the property and the conditions set by law.

Why people talk about 1% or 3%

In the market, the phrase "1% or 3%" circulates as a summary. In reality, apartment sale tax 2026 is determined based on legal criteria. Most often, the discussion relates to the holding period and thresholds or conditions applicable to the transfer.

It's important not to budget based on "hearsay". Especially in Sibiu, where market price is rising, a percentage difference can mean a significant amount.

What influences the tax, beyond the percentage

Even though people get stuck on the percentage, in practice the calculation base also matters. This is where questions come up about asking price versus transaction price. There are also discussions about valuations, notarial grids and justifying the value in the deed.

Also, the transaction can include special situations. For example, sale with first-rank mortgage, discharge, or sale after succession. Each can change the steps and timeline.

Context 2026: why it's a hot topic in Sibiu

In June 2026, Sibiu County has 936 transactions, with +26.7% YoY, according to ANCPI - official statistics on transactions and mortgages. This means an active market, with areas with high liquidity in neighbourhoods where properties sell quickly.

Also in June 2026, there are 500 new mortgages in Sibiu County, according to ANCPI. When you have many loans, you also have many questions about costs, including apartment sale tax 2026.

2) How the tax is calculated in practice, at the notary

The real steps, no stories

In a standard sale, the process looks something like this. You set the terms with the buyer. You check the documents. Then you schedule the signing at the notary. On signing day, an authentic notarial deed is executed. That's when the tax is calculated and collected.

That's why, when someone asks me "how much is the tax?", the correct answer is: we estimate it, but we confirm it once we have all the data and the notary does the final calculation.

Calculation base: transaction price and market price

In discussions about the apartment segment, the question always comes up: "if I put a lower price in the deed?". Here you need to be careful. In practice, there are market benchmarks and notarial benchmarks. The notary looks at the documents and the declared value.

In Sibiu, according to Imobiliare.ro, the average asking price is 2,034 EUR/sqm in September 2026. This is not a mandatory price. It's a market benchmark. But it helps you understand if you're in a realistic range or not.

The connection to credit: IRCC, ROBOR and debt service

Many buyers come with financing. This is where debt service comes in. When IRCC is 5.57% and ROBOR 3M is 5.84% (August 2026), according to BNR - official IRCC and ROBOR indicators, the buyer negotiates more carefully.

This can affect your negotiation margin and, indirectly, the transaction price. And the tax is calculated on the transfer value, according to applicable rules.

Quick checklist before the notary

• Set a clear asking price and your target for this property.
• Check if you have a land register extract without encumbrances or if there is a mortgage.
• Prepare the property deeds and their history.
• Clarify the handover and delivery date.
• Discuss costs early: tax, notary fee, extract.

3) Local examples in Sibiu: neighbourhoods, location, market price and negotiation margin

Why the neighbourhood matters when discussing tax

Tax doesn't change just because you're in Ștrand or Turnișor. But the neighbourhood changes your chances of getting a good price. That changes your final budget, including the amount left after tax.

In 2026, Sibiu shows clear signs of sustained demand. You see it in the pace of transactions. You also see it in the fact that many good properties have limited available stock, especially on certain property types.

Centre and Ultra-centre: urban lifestyle, walkability, but strict filtering

In Centre and Ultra-centre, lifestyle is about cafés, events and walking. You have quick access to services and the historic area. According to Wikipedia - general information about Sibiu, the city has a strong tourist identity, and that shows in demand for central areas.

In these areas, buyers pay attention to detail. They ask about neighbours, noise, parking and building height. Negotiation margin exists, but you win it with arguments, not hopes.

Ștrand: good balance between quiet and access, area with high liquidity

Ștrand is the kind of neighbourhood where people look for daily comfort. You have airier streets. You have relatively quick access to the centre. For many families, it is a high liquidity area. It sells well when the apartment is well-maintained and has practical layout.

Here, a good strategy is to start with a realistic asking price. If you start too high, you lose the first weeks. And the first weeks are the best for interest.

Turnișor: neighbourhood vibe, community, access to the west

Turnișor has more of a "neighbourhood" feel. People know each other. You have areas with houses, but also blocks. For those who work in the industrial area or want quick exit from the city, the location can be an advantage.

In such areas, the difference between asking price and this analysis is negotiated based on technical condition. Installations, insulation, deeds, all matter.

Hipodrom: access, services, but watch out for floor and building

Hipodrom is appreciated for access to services. You have shops, schools, transport. It is a neighbourhood with high volume of housing. That also means greater competition in sales.

When you have competition, you need clear differentiators. A properly renovated apartment, with up-to-date deeds, can reduce negotiation discount. An apartment with improvisation increases it.

Valea Aurie and Sub Arini: green, quiet, slower pace

Valea Aurie and Sub Arini are about quiet and green. They are areas sought by people who want walks, air and a slower pace. Here, buyers are sensitive to orientation, light and surroundings.

In such areas, a good location can bring added value over time. If you sell, you will also discuss capital gain, even if taxation has its rules.

Șelimbăr: natural extension, new projects, supply deficit on certain types

Șelimbăr is a natural extension of the city. Many buyers see it as a practical alternative, especially for new projects. On certain property types, a supply deficit appears, and that keeps interest high.

If you sell in this area, watch out for competition from similar projects. The buyer compares a lot. Here, presentation and positioning make the difference.

Mini case study: how to link tax to pricing strategy

Say you have an apartment in an area with high liquidity. You start with an asking price aligned with market price. In Sibiu, the general benchmark is 2,034 EUR/sqm, according to Imobiliare.ro (September 2026), but each property has its particulars.

If you have good demand, you reduce negotiation margin. That can increase the net amount left after tax and other costs. If you start too high, you risk repeated adjustments. That can lead to a final price lower than if you were realistic from the start.

For an overview of the local market, visit the Vianto Properties page on the real estate market. And for similar guides, you'll find many resources in the Vianto Properties blog.

4) Documents, checks and risks: land register extract without encumbrances, mortgage, succession

Land register: the basis of any sale

The first thing I check is the land register extract without encumbrances. If it's not without encumbrances, it's not the end of the world. But you need to know exactly what appears there. Mortgage, prohibitions, notations, all have solutions, but they have steps.

A clean land register saves time. And reduces stress. When you have a buyer with a mortgage, the bank will demand maximum clarity.

First-rank mortgage: how to sell correctly when there is a guarantee

If the apartment has a first-rank mortgage, the sale can be done. Usually, it works with agreements, repayment and discharge. The notary and bank set the flow. You need to have patience and complete documents.

In 2026, with 500 new mortgages in Sibiu county in June, according to ANCPI, such transactions are frequent. They are not exceptions.

Succession, partition, donation: where delays appear

Delays appear when the property history is not clear. Unfinalized succession blocks the sale. Unclear partition creates discussion between co-owners. Donations may have clauses or may raise questions.

My recommendation is simple. Don't wait for a buyer to sort out the paperwork. Resolve it beforehand. In a market with sustained demand, speed of response matters.

Document checklist, in plain language

• Deed of ownership and its complete history.
• Valid identity documents for all owners.
• Tax certificate, according to local requirements.
• Cadastral and land registration documents, as applicable.
• Land register extract without encumbrances or clear cancellation plan.

Mistakes that cost you money, not just time

• You negotiate before clarifying the legal situation.
• You promise an unrealistic handover date.
• You ignore the difference between asking price and this valuation.
• You don't calculate in advance the impact on apartment discussions.
• You let the buyer discover the paperwork problems on their own.

5) Selling strategy in 2026: timing, sustained demand and orderly correction

What the indicators tell us: active market, but careful buyer

In Sibiu, transaction volume shows activity. According to ANCPI, 936 transactions in June 2026, with +26.7% YoY. This supports the idea of sustained demand. But the 2026 buyer is more careful about financing.

With IRCC 5.57% and ROBOR 3M 5.84% (August 2026), according to BNR, the buyer calculates more. They look at debt service. They look at total costs. Including transfer costs.

The right price: how to set it without losing momentum

In practice, a good asking price is one that attracts viewings in the first few days. If you don't get viewings, you don't get negotiation. If you don't get negotiation, you don't have this issue.

In Sibiu, the general benchmark is 2,034 EUR/sqm average asking price, according to Imobiliare.ro (September 2026). But the real difference comes from location, floor, orientation, parking and building condition.

Negotiation margin: how to control it, not how to hope for it

Negotiation margin is controlled through preparation. Good photos. Documents ready. Flexible schedule for viewings. Honest presentation. And a clear plan to respond to objections.

If you have a property in a high-liquidity area, you can hold your position better. If you're in an area with high supply, you'll feel pressure on negotiation discount.

Tax in your strategy: don't treat it as a surprise

Many sellers calculate "how much I want to take home". That's correct. But you also need to add apartment costs to the list. Then you add notary fees and other related costs.

Plus, if you sell to buy something else, the exchange rate matters. According to BNR, EUR/RON monthly average 5.2498 (August 2026), and the daily rate varies from day to day. The difference can change your budget in lei.

When the market shows signs of cooling, what do you do

We don't need drama. There are periods when the market shows signs of cooling. That doesn't mean crisis. Often, it's an orderly correction. Sales become more selective. Negotiation increases. But fundamentals remain solid when the city has an active economy and real demand.

In Sibiu, transaction dynamics show that interest exists. What matters is positioning yourself correctly and not wasting time.

If you want me to quickly calibrate your strategy, go to Vianto Properties' website and see how we work. For specific questions, you can also use the contact page.

6) Useful tables: Sibiu vs cities, market indicators and cost checklist

Table 1: Comparison of average asking price (EUR/sqm) in 8 cities

This table helps you understand the context. These are average asking price values, according to Imobiliare.ro (September 2026). These are not ANCPI prices.

City	Average asking price (EUR/sqm)
Cluj-Napoca	3.316
Brașov	2.309
București	2.312
Sibiu	2.034
Constanța	2.020
Iași	2.000
Timișoara	1.984
Oradea	1.885

What this means for the Sibiu seller

Sibiu is in the mid-to-upper range. It's not at Cluj's level. But it's above several major cities. In such a market, the apartment segment becomes a piece of the net calculation, especially if you're selling for an upgrade.

Plus, when the market is appreciating, sellers tend to raise the asking price. This is where overvaluation risk appears. And overvaluation eats up your time.

Table 2: Sibiu 2026 snapshot (key indicators)

Indicators are useful for timing and strategy. Sources are clearly mentioned.

Indicator	Value	Source
Average asking price Sibiu	2.034 EUR/sqm (September 2026)	Imobiliare.ro
Annual variation Sibiu	+7.4% YoY (September 2026)	Imobiliare.ro
Market Pulse Sibiu	29/100 (June 2026)	Internal market snapshot
Monthly transactions Sibiu	936 (+26.7% YoY, June 2026)	ANCPI
New mortgages monthly Sibiu	500 (June 2026)	ANCPI
Average net salary Sibiu	6.025 RON	Market Snapshot

How do these figures relate to tax

The connection is indirect, but real. When transactions increase, you have more sales and more questions about costs. When mortgages are high, you have buyers negotiating based on interest rates. This can affect your transaction price.

That's why the apartment market is not discussed in isolation. It's discussed together with pricing strategy, time to sale, and buyer profile.

Table 3: Checklist of selling costs (no invented amounts)

I don't put fixed values, because they differ case by case and by notary. But the list helps you not forget anything.

Cost / element	Who bears it, as a rule	Notes
Property transfer tax	Seller	Calculated by the notary, on the day of the notarial deed
Notary fee	Negotiable between parties	Set before scheduling
Land register extract	Usually seller	Ideal: land register extract without encumbrances
Mortgage / encumbrance removal	Seller	Requires coordination with the bank, if there is a first-rank mortgage
Tax certificate	Seller	Mandatory in most transactions

Practical tips to get a better net result

• Start with an asking price aligned with market price.
• Keep negotiation discount under control through presentation and documents.
• Don't delay obtaining a land register extract without encumbrances.
• Plan apartment budget discussions in advance.
• In areas with high stock, differentiate yourself through quality, not story.

FAQ - Frequently asked questions about apartment sale tax 2026

1) Is apartment sale tax 2026 paid before or at the notary?

In most transactions, apartment sale tax 2026 is calculated and collected during signing at the notary, together with the notarial deed. The notary applies the legal rules and transfers the amount according to procedure. I recommend you ask for an estimate before scheduling, so you can budget correctly and avoid surprises on signing day.

2) If I have a first-rank mortgage, do I still pay property transfer tax?

Yes, the existence of a first-rank mortgage does not eliminate the tax. The sale can be done with additional steps, usually with repayment and removal. What's important is to have a clear plan with the bank and the notary. In Sibiu, such transactions are frequent, with 500 new mortgages in June 2026, according to ANCPI.

3) Does the asking price or transaction price matter for apartment sale tax 2026?

On the market, you start from the asking price. But the transaction closes at the negotiated price. In practice, the notary calculates the tax according to applicable legal rules and the value declared in the deed, using the benchmarks used in the notarial procedure. That's why it's good to have a realistic price and complete documentation, to avoid delays.

4) How do I know if I'm in a high-liquidity area in Sibiu?

A high-liquidity area is one where properties sell constantly, with good interest and shorter exposure time. In Sibiu, neighbourhoods such as Strand or central areas can have such characteristics, depending on typology and location. General indicators show an active market, with 936 transactions in June 2026, according to ANCPI.

5) What documents are essential so I don't lose the buyer, especially on credit?

First, you need a clean land register or a clear plan for removal. Then, the deed of ownership, cadastre and land registration, as applicable, plus tax certificate. A land register extract without encumbrances helps a lot with speed. Credit buyers are sensitive to time, because interest rates and conditions can change.

6) Why is so much discussed about 1% or 3%?

Because it's a simplified formulation, easy to remember. But reality is more nuanced. Apartment sale tax 2026 depends on legal conditions and the concrete situation of the property. The healthiest approach is to treat the percentage as a discussion benchmark, not as a promise. Final confirmation is made at the notary, based on documents.

Conclusion

2026 apartment sale tax is not just a number. It's a piece of a larger puzzle. The puzzle includes market price, the difference between asking price and transaction price, documents, timeline and buyer type. In Sibiu, the context is clear: according to Imobiliare.ro, average asking price is 2.034 EUR/sqm in September 2026, with +7.4% YoY. According to ANCPI, there were 936 transactions and 500 new mortgages in June 2026. The market is active, but the buyer is careful about costs and interest rates.

If you want to sell without stress, the key is preparation. Check your land register extract without encumbrances in advance. Clarify the mortgage, if any. Set a realistic asking price and control negotiation margin through presentation and transparency. And budget for the tax from the start, not at the end.

Want a realistic market price estimate and a complete sales plan, tailored to your neighbourhood and property type? Go to Vianto Properties and see how we can help you, step by step. For resources and guides, check our blog, and for up-to-date market context, visit our real estate market page.

Looking for sales advice and accurate cost calculation, including tax? The Vianto Properties team is available to help with personalized recommendations. Contact us at +40 791 710 606 or office@vianto.ro, or explore our available properties directly on the site.

Useful links: ANCPI - officially reported transactions and mortgages, BNR - IRCC, ROBOR and exchange rate, Sibiu - general city context.

Note: The information above is for informational purposes. For exact tax confirmation and next steps, discuss with your chosen notary, based on your property's actual documents.