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A buyer who books an apartment enters into a booking contract and pays 2.5% of the sales price of the apartment in advance to confirm his or her purchase wish.
If you want to purchase living quarters for business purposes, read more about the related tax issues on the website of the Estonian Tax and Customs Board.
The buyer enters into a notarised sales contract under the law of obligations outlining the details of the transaction. The buyer pays 17.5% of the sales price of the apartment to enter into the contract under the law of obligations.
Once the building is completed and ready to be given into the use of the buyer, a notarised real right contract is entered into and the buyer pays the rest of the sales price of the apartment (80%). The ownership of the apartment is then transferred to the buyer.