Buying · October 15, 2026 · 7 min read
What buying a flat in Slovakia costs on top of the price: taxes and fees on a real example
Slovakia has no purchase tax and the cadastre fee is €100, or €50 online. The full list of costs, the annual tax in Bratislava and a worked budget for a €141,750 flat.
The listed price is almost never the final total. The good news is that in Slovakia the extra costs of buying are small. There is no purchase tax, and the cadastre fee is €100, or €50 if you file online. Below is the full list and a budget for a real flat from the Račianska 109B listing.
There is no purchase tax
Slovakia abolished its property transfer tax in 2005. The buyer pays no percentage of the price to the state. For comparison, in neighbouring Austria a buyer spends about 4.6% of the price on transfer tax and land registry fees.
VAT is already included in the price of a new-build flat. The rate is 23%, so in a €141,750 price about €26,500 is tax. You do not pay it separately, and a private buyer cannot reclaim it.
One-off costs at purchase
| Item | Amount | Note |
|---|---|---|
| Cadastre registration fee | €100, or €50 online | The contract says who pays. Expedited within 15 days: €300, or €150 online. |
| Certifying the seller’s signature | €2 to €3 | Paid by the seller. The buyer’s signature needs no certification. |
| Your own lawyer to review the contract | usually a few hundred euros | Optional, but worth it if the contract is in a language you do not read. |
| Power of attorney, apostille, translation | depends on the country | Only when buying remotely. |
| Agent’s commission | €0 when buying directly from the developer | With a resale flat the seller often pays it, sometimes the buyer does. |
If you buy with a mortgage
- Valuation report (znalecký posudok): usually €150 to €300; some banks refund it.
- Registering the bank’s charge in the cadastre: one more application with the same fee.
- Property insurance: the bank requires it; for a small flat it is tens of euros a year.
- Loan arrangement fee: €0 at many banks during promotions, but check.
Annual property tax in Bratislava
The tax on a flat is paid once a year to the city. Bratislava sets the rate by zone. For Nové Mesto in 2026 it is about €1.25 for every started square metre of the flat’s floor area. A 23.3 m² flat comes to about €30 a year.
One obligation to remember: you file the property tax return yourself by 31 January of the year after the purchase. The city then sends a decision with the amount. In later years you do not file again unless something changes.
Monthly running costs
- Repair and maintenance fund (fond prevádzky, údržby a opráv). The owners vote on the amount; in a new building it is usually lower than in an old one.
- Building management: a fixed monthly amount per flat.
- Heating, water, common areas: monthly advances settled once a year.
- Electricity and internet: a contract directly with the supplier.
- Waste fee: paid to the city once a year.
For Račianska 109B the exact amounts will be known once a building manager is chosen. Ask us and we will send the current estimate.
Example: a budget for a €141,750 flat
Take one-room flat No. 13 on the first floor: 23.3 m², a 2.3 m² balcony, price €141,750 including VAT. You buy without a mortgage and sign in person.
| Item | Amount |
|---|---|
| Flat price incl. VAT | €141,750 |
| Cadastre fee | €100 |
| Lawyer’s contract review (optional) | €300 to €500 |
| Total at purchase | about €142,150 to €142,350 |
| Property tax per year | about €30 |
So the costs on top of the price are about 0.3 to 0.4%. For comparison, in Austria the tax and registration on the same price would come to roughly €6,500.
Tax when you sell later
If you have owned the flat for more than 5 years, an individual’s income from selling it is tax-free in Slovakia. If you sell sooner, tax is due on the difference between the sale price and your purchase costs: 19%, or 25% above the statutory income threshold. A foreigner pays it in Slovakia because that is where the flat is. If you plan an earlier sale, talk to a tax adviser, as social contributions may also apply.
How a foreigner buys a flat, step by step →
Frequently asked questions
Is VAT included in a new-build flat price?
Yes. New-build prices are quoted including 23% VAT, and nothing is added on top.
How much does cadastre registration cost?
€100 on paper, €50 online. A decision within 15 days costs €300, or €150 online.
What is the annual tax on a flat in Bratislava?
About €1.20 to €1.35 per m² depending on the zone. For a 23 m² flat in Nové Mesto that is around €30 a year.
Does a foreigner pay tax when selling?
Not after 5 years of ownership. If you sell earlier, tax on the gain is due in Slovakia.
Does the buyer pay a commission when buying from a developer?
Not when you buy directly from the developer.
This article is for information only and is not legal or tax advice. Check amounts and rates before you sign a contract. Updated: October 15, 2026.
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