REGISTRATION-TAX REGIME
Without first-home relief:
Registration tax: 9%, with a minimum of €1,000.
Fixed mortgage-registration tax: €50.
Fixed cadastral tax: €50.
With first-home relief:
Registration tax: 2%, with a minimum of €1,000.
Fixed mortgage-registration tax: €50.
Fixed cadastral tax: €50.
VAT-taxable sales:
Some sales by construction or renovation businesses are subject to VAT, depending on the statutory timing and election rules.
Other company sales are generally subject to registration tax where VAT exemption applies; the seller's status alone is not a complete test.
VAT-taxable purchases with first-home relief:
Where a sale is subject to VAT and the buyer meets the first-home requirements:
VAT: 4% of the purchase price; the price-value system does not apply.
Fixed registration tax: €200.
Fixed mortgage-registration tax: €200.
Fixed cadastral tax: €200. VAT-taxable non-luxury purchases without first-home relief:
Where a sale is subject to VAT and the buyer meets the first-home requirements:
VAT: 10% of the purchase price; the price-value system does not apply.
Fixed registration tax: €200.
Fixed mortgage-registration tax: €200.
Fixed cadastral tax: €200.
VAT-taxable purchases in cadastral categories A/1, A/8 and A/9:
Where a sale is subject to VAT and the buyer meets the first-home requirements:
VAT: 22% of the purchase price; the price-value system does not apply.
Fixed registration tax: €200.
Fixed mortgage-registration tax: €200.
Fixed cadastral tax: €200.
