This is not a simple question to answer as the Captial gains tax on property is currently running at 18 per cent.
It used to be 35 per cent for non residents and 15 % for residents but that changed a few years ago.
If you are selling and are a non-resident the buyer will pay 3 per cent of the purchase price directly to the Tax office to cover your capital gains tax. As a seller you are also responsible for the plus Valia tax which is a tax set by the local authorities on the increase in value of your property from when you bought it to the time of sale ( this is according to the local authorties values and not the market values). In some sales agreements however the buyer agrees to pay the Plus Valia ( however by law the seller should pay it).