| Portugal | Yes, freehold | No | IMT transfer tax up to 7.5% plus 0.8% stamp duty; non-resident home buyers pay a flat 7.5% IMT since 20 May 2026 | No: property left the Golden Visa in October 2023 | Yes |
|---|
| Spain | Yes, freehold | Only in military restricted zones (non-EU buyers) | Regional transfer tax on resales (7% in Andalusia, 8–13% in the Balearics); 10% VAT plus stamp duty on new builds | No: the Golden Visa ended on 3 April 2025 | Yes |
|---|
| Gibraltar | Yes; most homes are long leasehold | No | Stamp duty in bands, 4.5% at the top (about £80,250 on £2 million) | Partly: Category 2 and HEPSS status need an approved Gibraltar home; Category 2 now needs £5 million net worth | No |
|---|
| France | Yes, freehold | No | Transfer duties about 5.81% (Alpes-Maritimes) to 6.32%; 20% VAT inside the price on new builds | No | Yes |
|---|
| Monaco | Yes, freehold | No | Registration duty 4.75% for individuals and transparent Monaco SCIs; 10% for opaque structures | A Monaco home is a core requirement for a residence card; no golden visa | No |
|---|
| Italy | Yes (reciprocity, which US citizens meet) | No | 9% registration tax on the cadastral value of a resale; VAT 10% or 22% on new builds | No | Yes |
|---|
| Malta | Yes, freehold | AIP permit for non-EU buyers outside Special Designated Areas | Stamp duty 5% | Yes: Permanent Residence Programme, €375,000 purchase or €14,000 a year rent, plus fees | Yes |
|---|
| Slovenia | Yes (EU, OECD and EFTA citizens, including Americans) | No, for OECD citizens | 2% transfer tax, paid by the seller unless agreed otherwise | No | Yes |
|---|
| Croatia | Yes, with consent | Ministry of Justice consent for non-EU buyers; US reciprocity depends on the state | 3% transfer tax, paid by the buyer | No | No: signed, not in force |
|---|
| Bosnia and Herzegovina | Yes, subject to reciprocity | No separate permit; reciprocity is checked at registration | Transfer tax set by canton (5% in Sarajevo Canton); none in Republika Srpska; 17% VAT on new builds | No golden visa | Not confirmed |
|---|
| Montenegro | Yes, freehold | No (some land types are restricted) | Transfer tax 3% / 5% / 6% by band | Yes: a one-year permit for property assessed at €150,000 or more | No |
|---|
| Albania | Yes, not agricultural land | No | No transfer tax on a resale; 20% VAT on new builds | No golden visa; a permit for owners is reported, not confirmed | No |
|---|
| Greece | Yes, freehold | In border areas (including Santorini) for non-EU buyers | 3.09%; a 15% rate for non-EU buyers was announced on 6 September 2026, not yet law | Yes: Golden Visa from €250,000 to €800,000 | Yes |
|---|
| Türkiye | Yes, freehold | No; a licensed valuation report is required | Title deed fee 4%, usually split between buyer and seller | Yes: permit from US$200,000; citizenship from US$400,000 | Yes |
|---|
| Cyprus | Yes, freehold | Yes, for non-EU buyers | Transfer fees 3–8%, halved; 19% VAT on new builds | Yes: permanent residence from €300,000 plus VAT | Yes |
|---|
| Israel | Yes | Israel Land Authority approval for one home (routine) | Purchase tax 8% and 10% for non-residents | No | Yes |
|---|
| Egypt | Yes, generally up to two homes | No; exceptions to the caps by the Minister of Justice | Low buyer costs; the seller pays 2.5% | Yes: citizenship from US$300,000; residence permits (thresholds to confirm) | Yes |
|---|
| Tunisia | Yes, with authorisation | Yes: the governor's authorisation | Registration and land-registry duties, roughly 6–10% in all | No | Yes |
|---|
| Algeria | Legally yes; rare in practice | Yes: the wali's authorisation | About 5% registration plus 1% land-registration tax and notary fees | No | Not confirmed |
|---|
| Morocco | Yes, freehold | No, for urban homes | 4% registration duty plus 1.5% land-registry fee | No | Yes |
|---|
