Does the buyer pay a 5% tax when purchasing an apartment?
This is general information, not individual legal or tax advice. Rules and fees may change: before a transaction, check the primary sources and consult a specialist about your circumstances.
There is no universal 5% tax on the buyer of an ordinary apartment. A 5% rate appears in other regimes, including certain residential sale gains and qualifying residential rental income. A company sale, commercial property, or VAT-sensitive transaction requires separate analysis.