VAT on a new property

Sources

The standard rate is 19%. From the amending law in force since 2023, the 5% rate applies to a house or apartment used as the buyer's primary and permanent residence: the first 130 m² and up to €350,000 of value, provided the total buildable area does not exceed 190 m² and the total value does not exceed €475,000. Between those inner and outer limits the 5% applies only to the qualifying portion, in proportion. Over 190 m² or over €475,000, the reduced rate is not available. Persons with disabilities may claim 5% on the first 190 m² irrespective of the total area; this calculator still applies the €350,000 / €475,000 value limits and says so. The Tax Department publishes its own tool. Use that tool before you file. A transitional route for some projects with a planning application by 31 October 2023 required the reduced-rate application by 15 June 2026. That date has passed. If you think the old 200 m² route still applies to a filed case, ask the Tax Department. This calculator does not apply it.