{"dataset":"property-costs-2026","description":"Property buying costs, taxes, mortgage access, rental yields, and capital gains rates for foreign buyers across popular relocation destinations.","methodology":"Closing costs include buyer-side transfer taxes, stamp duties, notary, legal fees. Annual tax as % of assessed value. Yields are national averages for moderate areas. Tax rates for non-resident individuals.","license":"CC BY 4.0","source":"https://getwherenext.com/data/property-costs-2026","updated":"2026-04-27","countryCount":19,"countries":[{"countryCode":"TH","countryName":"Thailand","foreignOwnership":"restricted","restrictionNote":"Condos only (49% foreign quota per building). Land prohibited.","closingCostMinPct":1,"closingCostMaxPct":2,"annualTaxMinPct":0.02,"annualTaxMaxPct":0.3,"annualTaxNote":"Land & Building Tax. Residential: 0.02% up to THB 50M.","mortgageAvailable":false,"mortgageLtvMinPct":0,"mortgageLtvMaxPct":0,"mortgageRateMinPct":0,"mortgageRateMaxPct":0,"avgGrossYieldPct":5.5,"rentalTaxRatePct":15,"rentalTaxNote":"15% withholding on gross rental income for non-residents.","capitalGainsTaxRatePct":15,"capitalGainsTaxNote":"Progressive. 1% withholding at transfer. SBT 3.3% if sold within 5 years.","avgPricePerSqmUsd":3500,"residencyViaProperty":false,"residencyMinInvestmentUsd":null,"residencyNote":"No property-linked visa. Thailand Privilege Card from THB 600K (5yr).","currency":"THB","lastVerified":"2026-04-02"},{"countryCode":"ID","countryName":"Bali (Indonesia)","foreignOwnership":"no","restrictionNote":"Leasehold only (Hak Pakai 25+20+25yr). Nominee arrangements ILLEGAL.","closingCostMinPct":2,"closingCostMaxPct":3,"annualTaxMinPct":0.01,"annualTaxMaxPct":0.05,"annualTaxNote":"PBB is very low (~$100-500/yr). Based on government-assessed value.","mortgageAvailable":false,"mortgageLtvMinPct":0,"mortgageLtvMaxPct":0,"mortgageRateMinPct":0,"mortgageRateMaxPct":0,"avgGrossYieldPct":10,"rentalTaxRatePct":10,"rentalTaxNote":"10% withholding on gross rental income.","capitalGainsTaxRatePct":2.5,"capitalGainsTaxNote":"2.5% on gross sale price (not on gain).","avgPricePerSqmUsd":2000,"residencyViaProperty":false,"residencyMinInvestmentUsd":null,"residencyNote":"No property-linked visa. Second Home Visa requires $130K bank deposit.","currency":"IDR","lastVerified":"2026-04-02"},{"countryCode":"PA","countryName":"Panama","foreignOwnership":"yes","restrictionNote":"No restrictions. Dollar economy.","closingCostMinPct":2,"closingCostMaxPct":5,"annualTaxMinPct":0,"annualTaxMaxPct":0.75,"annualTaxNote":"Progressive 0-0.75%. New builds get 5-20 year tax exemption.","mortgageAvailable":true,"mortgageLtvMinPct":50,"mortgageLtvMaxPct":70,"mortgageRateMinPct":5,"mortgageRateMaxPct":7,"avgGrossYieldPct":6,"rentalTaxRatePct":15,"rentalTaxNote":"Progressive up to 25%. First $11K exempt.","capitalGainsTaxRatePct":10,"capitalGainsTaxNote":"10% on gain OR 3% of sale price (whichever is less).","avgPricePerSqmUsd":2000,"residencyViaProperty":false,"residencyMinInvestmentUsd":null,"residencyNote":"Friendly Nations visa for 50+ nationalities. No property-linked visa.","currency":"USD","lastVerified":"2026-04-02"},{"countryCode":"EC","countryName":"Ecuador","foreignOwnership":"restricted","restrictionNote":"No border/coastline land for foreigners. Otherwise open.","closingCostMinPct":2,"closingCostMaxPct":5,"annualTaxMinPct":0,"annualTaxMaxPct":0.25,"annualTaxNote":"None for properties under $25K value. Low rates above.","mortgageAvailable":false,"mortgageLtvMinPct":0,"mortgageLtvMaxPct":0,"mortgageRateMinPct":0,"mortgageRateMaxPct":0,"avgGrossYieldPct":7,"rentalTaxRatePct":25,"rentalTaxNote":"Progressive rates up to 37%. First ~$11K exempt.","capitalGainsTaxRatePct":10,"capitalGainsTaxNote":"10% on profit from occasional sales.","avgPricePerSqmUsd":1000,"residencyViaProperty":true,"residencyMinInvestmentUsd":42000,"residencyNote":"Investor visa from ~$42K property investment.","currency":"USD","lastVerified":"2026-04-02"},{"countryCode":"CO","countryName":"Colombia","foreignOwnership":"yes","restrictionNote":"No restrictions — equal treatment for foreigners","closingCostMinPct":3,"closingCostMaxPct":5,"annualTaxMinPct":0.5,"annualTaxMaxPct":1.6,"annualTaxNote":"Predial (property tax) based on cadastral value.","mortgageAvailable":true,"mortgageLtvMinPct":50,"mortgageLtvMaxPct":70,"mortgageRateMinPct":8,"mortgageRateMaxPct":12,"avgGrossYieldPct":6.5,"rentalTaxRatePct":33,"rentalTaxNote":"Progressive rates. Non-residents: 35% flat above threshold.","capitalGainsTaxRatePct":15,"capitalGainsTaxNote":"15% on occasional gains (ganancias ocasionales) for non-residents. 10% for residents holding 2+ years.","avgPricePerSqmUsd":1200,"residencyViaProperty":true,"residencyMinInvestmentUsd":150000,"residencyNote":"Investor visa from ~$150K property investment.","currency":"COP","lastVerified":"2026-04-02"},{"countryCode":"CR","countryName":"Costa Rica","foreignOwnership":"yes","restrictionNote":"No restrictions — equal rights for foreigners","closingCostMinPct":3.5,"closingCostMaxPct":5,"annualTaxMinPct":0.25,"annualTaxMaxPct":0.25,"annualTaxNote":"0.25% of registered value. Luxury home tax (0.25%) above ₡137M.","mortgageAvailable":true,"mortgageLtvMinPct":50,"mortgageLtvMaxPct":70,"mortgageRateMinPct":7,"mortgageRateMaxPct":10,"avgGrossYieldPct":5,"rentalTaxRatePct":15,"rentalTaxNote":"15% on net rental income above ₡863K/month.","capitalGainsTaxRatePct":15,"capitalGainsTaxNote":"15% on capital gains (introduced 2019).","avgPricePerSqmUsd":1800,"residencyViaProperty":false,"residencyMinInvestmentUsd":null,"residencyNote":"No property-linked visa. Pensionado from $1,000/mo, Rentista from $2,500/mo.","currency":"CRC","lastVerified":"2026-04-02"},{"countryCode":"MY","countryName":"Malaysia","foreignOwnership":"restricted","restrictionNote":"Minimum price thresholds (RM 1M+ in most states). MM2H visa may be required.","closingCostMinPct":4,"closingCostMaxPct":5,"annualTaxMinPct":0.01,"annualTaxMaxPct":0.02,"annualTaxNote":"Cukai Tanah (quit rent) + Cukai Taksiran (assessment). Very low.","mortgageAvailable":true,"mortgageLtvMinPct":60,"mortgageLtvMaxPct":70,"mortgageRateMinPct":4,"mortgageRateMaxPct":5,"avgGrossYieldPct":5,"rentalTaxRatePct":26,"rentalTaxNote":"Non-resident rate: 26% flat (reduced from 30% in 2024).","capitalGainsTaxRatePct":10,"capitalGainsTaxNote":"RPGT: 10% if sold within 5 years. 0% after 5 years for foreigners.","avgPricePerSqmUsd":1500,"residencyViaProperty":false,"residencyMinInvestmentUsd":null,"residencyNote":"MM2H visa requires financial thresholds (not property-linked directly).","currency":"MYR","lastVerified":"2026-04-02"},{"countryCode":"TR","countryName":"Turkey","foreignOwnership":"yes","restrictionNote":"Almost no restrictions. Military zone exclusions.","closingCostMinPct":4,"closingCostMaxPct":6,"annualTaxMinPct":0.1,"annualTaxMaxPct":0.6,"annualTaxNote":"Property tax 0.1-0.6% depending on type and location.","mortgageAvailable":true,"mortgageLtvMinPct":50,"mortgageLtvMaxPct":70,"mortgageRateMinPct":8,"mortgageRateMaxPct":15,"avgGrossYieldPct":7,"rentalTaxRatePct":20,"rentalTaxNote":"Progressive 15-40%. First ~TRY 100K exempt.","capitalGainsTaxRatePct":0,"capitalGainsTaxNote":"Exempt if held 5+ years. Otherwise progressive.","avgPricePerSqmUsd":1200,"residencyViaProperty":true,"residencyMinInvestmentUsd":400000,"residencyNote":"Citizenship from $400K property. Short-term residency from $200K.","currency":"TRY","lastVerified":"2026-04-02"},{"countryCode":"MX","countryName":"Mexico","foreignOwnership":"restricted","restrictionNote":"Fideicomiso bank trust required in restricted zone (50km coast, 100km border)","closingCostMinPct":4,"closingCostMaxPct":7,"annualTaxMinPct":0.1,"annualTaxMaxPct":0.3,"annualTaxNote":"Predial (property tax) is extremely low. Plus fideicomiso annual fee $500-700.","mortgageAvailable":true,"mortgageLtvMinPct":50,"mortgageLtvMaxPct":65,"mortgageRateMinPct":8,"mortgageRateMaxPct":12,"avgGrossYieldPct":6,"rentalTaxRatePct":25,"rentalTaxNote":"ISR progressive rates apply. ~25% effective rate on net rental income.","capitalGainsTaxRatePct":35,"capitalGainsTaxNote":"ISR progressive up to 35%. Primary residence exemption available.","avgPricePerSqmUsd":1500,"residencyViaProperty":false,"residencyMinInvestmentUsd":null,"residencyNote":"No property-linked visa. Mexican mortgages available (Intercam, BBVA) at 8-12% but most foreigners buy cash or use US HELOC. Residente Temporal from ~$2,800/mo income.","currency":"MXN","lastVerified":"2026-04-02"},{"countryCode":"JP","countryName":"Japan","foreignOwnership":"yes","restrictionNote":"No restrictions — one of Asia's most open markets","closingCostMinPct":6,"closingCostMaxPct":8,"annualTaxMinPct":1,"annualTaxMaxPct":1.7,"annualTaxNote":"Fixed asset tax (1.4%) + city planning tax (0.3%) on assessed value.","mortgageAvailable":true,"mortgageLtvMinPct":50,"mortgageLtvMaxPct":70,"mortgageRateMinPct":1.5,"mortgageRateMaxPct":3,"avgGrossYieldPct":4.5,"rentalTaxRatePct":20,"rentalTaxNote":"Non-resident: 20.42% withholding on gross rent.","capitalGainsTaxRatePct":30,"capitalGainsTaxNote":"39% if held <5 years, 20% if held 5+ years (for non-residents).","avgPricePerSqmUsd":5000,"residencyViaProperty":false,"residencyMinInvestmentUsd":null,"residencyNote":"No property-linked visa.","currency":"JPY","lastVerified":"2026-04-02"},{"countryCode":"FR","countryName":"France","foreignOwnership":"yes","restrictionNote":"No restrictions for any nationality","closingCostMinPct":7,"closingCostMaxPct":8,"annualTaxMinPct":0.5,"annualTaxMaxPct":2,"annualTaxNote":"Taxe foncière varies by commune. Taxe d'habitation still applies to 2nd homes (+60% surcharge in demand zones).","mortgageAvailable":true,"mortgageLtvMinPct":70,"mortgageLtvMaxPct":80,"mortgageRateMinPct":3,"mortgageRateMaxPct":4,"avgGrossYieldPct":3.5,"rentalTaxRatePct":37,"rentalTaxNote":"Min 20% income tax + 17.2% social charges = ~37% effective for non-residents.","capitalGainsTaxRatePct":36,"capitalGainsTaxNote":"19% + 17.2% social charges = 36.2%. Reduced by holding period after 5 years.","avgPricePerSqmUsd":4500,"residencyViaProperty":false,"residencyMinInvestmentUsd":null,"residencyNote":"No property-linked residency. Supports visa applications.","currency":"EUR","lastVerified":"2026-04-02"},{"countryCode":"AE","countryName":"Dubai (UAE)","foreignOwnership":"restricted","restrictionNote":"Freehold in 20+ designated areas only","closingCostMinPct":7,"closingCostMaxPct":8,"annualTaxMinPct":0,"annualTaxMaxPct":0,"annualTaxNote":"Zero property tax. Service charges AED 10-35/sqft/year are the main ongoing cost.","mortgageAvailable":true,"mortgageLtvMinPct":50,"mortgageLtvMaxPct":65,"mortgageRateMinPct":4.5,"mortgageRateMaxPct":5.5,"avgGrossYieldPct":6.5,"rentalTaxRatePct":0,"rentalTaxNote":"Zero income tax on rental income for individuals.","capitalGainsTaxRatePct":0,"capitalGainsTaxNote":"Zero capital gains tax for individuals.","avgPricePerSqmUsd":4800,"residencyViaProperty":true,"residencyMinInvestmentUsd":545000,"residencyNote":"Golden Visa from AED 2,000,000 (~$545K) property.","currency":"AED","lastVerified":"2026-04-02"},{"countryCode":"NL","countryName":"Netherlands","foreignOwnership":"yes","restrictionNote":"No restrictions","closingCostMinPct":6,"closingCostMaxPct":10,"annualTaxMinPct":0.1,"annualTaxMaxPct":0.3,"annualTaxNote":"OZB (municipal rates). Relatively low.","mortgageAvailable":true,"mortgageLtvMinPct":60,"mortgageLtvMaxPct":80,"mortgageRateMinPct":3.5,"mortgageRateMaxPct":4.5,"avgGrossYieldPct":4,"rentalTaxRatePct":32,"rentalTaxNote":"Box 3 taxation: deemed return on assets taxed at ~32%.","capitalGainsTaxRatePct":32,"capitalGainsTaxNote":"Box 3 wealth tax system. No separate CGT.","avgPricePerSqmUsd":4200,"residencyViaProperty":false,"residencyMinInvestmentUsd":null,"residencyNote":"No property-linked residency.","currency":"EUR","lastVerified":"2026-04-02"},{"countryCode":"GR","countryName":"Greece","foreignOwnership":"restricted","restrictionNote":"Border zone permit needed in some areas. Otherwise open.","closingCostMinPct":7,"closingCostMaxPct":10,"annualTaxMinPct":0.1,"annualTaxMaxPct":1.15,"annualTaxNote":"ENFIA based on property value, location, age. Paid annually.","mortgageAvailable":true,"mortgageLtvMinPct":50,"mortgageLtvMaxPct":70,"mortgageRateMinPct":3.5,"mortgageRateMaxPct":5,"avgGrossYieldPct":4.5,"rentalTaxRatePct":15,"rentalTaxNote":"Progressive 15-45%. First €12K at 15%. Non-residents taxed same as residents.","capitalGainsTaxRatePct":15,"capitalGainsTaxNote":"15% on gains (suspended until 2024, now active again).","avgPricePerSqmUsd":1800,"residencyViaProperty":true,"residencyMinInvestmentUsd":270000,"residencyNote":"Golden Visa from €250K (€400K in Athens/Thessaloniki/Mykonos/Santorini).","currency":"EUR","lastVerified":"2026-04-02"},{"countryCode":"PT","countryName":"Portugal","foreignOwnership":"yes","restrictionNote":"No restrictions for any nationality","closingCostMinPct":7,"closingCostMaxPct":12,"annualTaxMinPct":0.3,"annualTaxMaxPct":0.45,"annualTaxNote":"IMI on taxable patrimonial value (below market). AIMI wealth surcharge above €600K.","mortgageAvailable":true,"mortgageLtvMinPct":60,"mortgageLtvMaxPct":75,"mortgageRateMinPct":3.3,"mortgageRateMaxPct":4.5,"avgGrossYieldPct":4.5,"rentalTaxRatePct":28,"rentalTaxNote":"Flat 28% on gross for non-residents. Reduced rates (5-28%) for longer leases.","capitalGainsTaxRatePct":14,"capitalGainsTaxNote":"28% on 50% of gain = 14% effective. 50% exclusion since Jan 2023.","avgPricePerSqmUsd":2300,"residencyViaProperty":false,"residencyMinInvestmentUsd":null,"residencyNote":"Golden Visa ended Oct 2023. D7 visa from €920/mo passive income.","currency":"EUR","lastVerified":"2026-04-02"},{"countryCode":"ES","countryName":"Spain","foreignOwnership":"yes","restrictionNote":"No restrictions for any nationality","closingCostMinPct":8,"closingCostMaxPct":13,"annualTaxMinPct":0.4,"annualTaxMaxPct":1.1,"annualTaxNote":"IBI on cadastral value. Non-residents also pay imputed income tax even if NOT rented.","mortgageAvailable":true,"mortgageLtvMinPct":60,"mortgageLtvMaxPct":70,"mortgageRateMinPct":2.5,"mortgageRateMaxPct":4.5,"avgGrossYieldPct":4.8,"rentalTaxRatePct":24,"rentalTaxNote":"24% on GROSS for non-EU. 19% on NET for EU/EEA. Significant difference.","capitalGainsTaxRatePct":24,"capitalGainsTaxNote":"Progressive 19-30%. Buyer retains 3% of sale price (reclaimable).","avgPricePerSqmUsd":2500,"residencyViaProperty":false,"residencyMinInvestmentUsd":null,"residencyNote":"Golden Visa ended Apr 2025. Non-lucrative visa or digital nomad visa.","currency":"EUR","lastVerified":"2026-04-02"},{"countryCode":"IT","countryName":"Italy","foreignOwnership":"yes","restrictionNote":"Reciprocity principle (US, UK, Canada, EU OK)","closingCostMinPct":7,"closingCostMaxPct":15,"annualTaxMinPct":0.4,"annualTaxMaxPct":0.76,"annualTaxNote":"IMU on cadastral value. No IMU on primary residence (except luxury). TARI (waste tax) also applies.","mortgageAvailable":true,"mortgageLtvMinPct":50,"mortgageLtvMaxPct":60,"mortgageRateMinPct":3,"mortgageRateMaxPct":4.5,"avgGrossYieldPct":4,"rentalTaxRatePct":21,"rentalTaxNote":"Cedolare secca: 21% flat (26% for 2nd+ short-term rental). Optional vs progressive.","capitalGainsTaxRatePct":26,"capitalGainsTaxNote":"26% flat on gains. Exempt if held 5+ years as primary residence.","avgPricePerSqmUsd":2800,"residencyViaProperty":false,"residencyMinInvestmentUsd":null,"residencyNote":"No direct pathway. Elective residency visa for passive income earners.","currency":"EUR","lastVerified":"2026-04-02"},{"countryCode":"DE","countryName":"Germany","foreignOwnership":"yes","restrictionNote":"No restrictions","closingCostMinPct":10,"closingCostMaxPct":15,"annualTaxMinPct":0.3,"annualTaxMaxPct":0.8,"annualTaxNote":"Grundsteuer (reformed 2025). Varies significantly by municipality.","mortgageAvailable":true,"mortgageLtvMinPct":60,"mortgageLtvMaxPct":70,"mortgageRateMinPct":3.5,"mortgageRateMaxPct":4.5,"avgGrossYieldPct":3.5,"rentalTaxRatePct":25,"rentalTaxNote":"Progressive rates. Non-residents: min 14%, typical 25-35%.","capitalGainsTaxRatePct":0,"capitalGainsTaxNote":"Exempt if held 10+ years (Spekulationsfrist). Otherwise progressive.","avgPricePerSqmUsd":3500,"residencyViaProperty":false,"residencyMinInvestmentUsd":null,"residencyNote":"No property-linked residency.","currency":"EUR","lastVerified":"2026-04-02"},{"countryCode":"SG","countryName":"Singapore","foreignOwnership":"restricted","restrictionNote":"Condos freely. Landed property needs government approval. 60% ABSD surcharge for foreigners.","closingCostMinPct":8,"closingCostMaxPct":30,"annualTaxMinPct":0,"annualTaxMaxPct":0.16,"annualTaxNote":"Property tax 0-16% of Annual Value (higher for non-owner-occupied).","mortgageAvailable":true,"mortgageLtvMinPct":45,"mortgageLtvMaxPct":75,"mortgageRateMinPct":3.5,"mortgageRateMaxPct":4.5,"avgGrossYieldPct":3,"rentalTaxRatePct":22,"rentalTaxNote":"Non-resident: 22% on net rental income. Expenses deductible.","capitalGainsTaxRatePct":0,"capitalGainsTaxNote":"No capital gains tax in Singapore.","avgPricePerSqmUsd":15000,"residencyViaProperty":false,"residencyMinInvestmentUsd":null,"residencyNote":"No property-linked residency.","currency":"SGD","lastVerified":"2026-04-02"}]}