For a 100,000 EUR apartment in Sibiu, the buyer pays the notary approximately 7,725 lei, or about 1,470 EUR, a sum covering the notary fee, VAT and ANCPI land registration. Vianto Properties' estimate shows that overall, transaction costs are around 2.5% of the price.
When buying an apartment, the advertised price is not all you pay. The notary fee, land registration tax and, where applicable, the agency commission and credit costs are added to your budget. The guide below shows exactly what a buyer pays in 2026, with a calculated example for Sibiu.
The three notary costs when buying
When signing the sale-purchase contract, three components appear, regulated separately:
- Public notary fee - calculated on the progressive scale set by Order of the Minister of Justice no. 177/C/2024, identical throughout the country. VAT of 21% is added to the fee (rate valid from 1 August 2025).
- ANCPI land registration tax - registration of the ownership right in the Land Register: 0.15% of value for individuals and 0.5% for companies.
- Property transfer tax - this is the seller's responsibility (1% if held for over 3 years, 3% under 3 years), but it's good to know: in negotiations, some sellers try to shift it into the final price.
As a rule, the buyer pays the notary fee and land registration, while the seller pays the transfer tax. The parties may agree on a different split, arranged before signing.
Concrete example: 100,000 EUR apartment in Sibiu
For a 100,000 EUR apartment (approximately 524,600 lei at a rate of 5.246 lei/EUR), the indicative calculation looks like this:
- Notary fee (scale 200,001-600,000 lei): approximately 5,726 lei
- VAT 21% on fee and filing tax: approximately 1,212 lei
- ANCPI land registration (individual, 0.15%): approximately 787 lei
- Total for buyer: approximately 7,725 lei (about 1,470 EUR)
The seller pays the transfer tax separately: at holding over 3 years, approximately 5,246 lei (1%). Total transaction costs thus stand at around 2.5% of the price. Exact amounts depend on the contract value and the notary office - use the notary fee calculator for your specific case.
Special situations to keep in mind
New apartment from developer
On first sale from a developer (legal entity), the property transfer tax does not apply. Notary fee and land registration are paid normally.
Purchase with mortgage credit
Credit adds costs for the mortgage contract and its registration, which vary case by case. Under the Noua Casă programme, the notary fee is reduced by 30%, and mortgage registration is free.
Price declared below the notary scale
If the contract price is below the minimum value from the market study of the Chamber of Public Notaries, taxes are calculated at the scale value, not the declared price. For Sibiu, the scale is published by the Chamber of Public Notaries Alba Iulia.
How to plan your complete budget
Practical rule: add 2-3% above the purchase price for taxes and fees, plus the agency commission where applicable. Before making an offer, ask for a complete estimate - the Vianto Properties team will calculate all costs before you sign any document. See also documents required for the transaction and guide for first-time homebuyers in Sibiu.
Vianto Properties offers in Sibiu:
See also the complete guide to notary fees when buying property in 2026, with applicable percentages, calculation example and credit costs.
Frequently Asked Questions
How much does a buyer pay at the notary for a 100,000 EUR apartment?
Approximately 7,725 lei (about 1,470 EUR): the notary fee of approximately 5,726 lei, VAT of 21% on the fee of approximately 1,212 lei and the ANCPI land registration tax of approximately 787 lei. Exact amounts depend on the contract value and the notary office.
Is there a tax when buying an apartment?
No. The property transfer tax is the seller's responsibility: 1% of value at holding over 3 years, 3% under 3 years. The buyer pays the notary fee and the ANCPI land registration tax.
What discounts are available under the Noua Casă programme?
The notary fee is reduced by 30%, and mortgage registration is free. Registration of the ownership right is paid normally (0.15% for individuals).
Before putting down a deposit, it's worth checking the land register extract, the price against comparable apartments and notary costs. See apartments for sale in Sibiu or write to us, and the Vianto Properties team will reply within 2 hours, during business hours.