Stamp Duty on a New Build (VAT) in Ireland

A new home price shown by a developer is often VAT-inclusive. Revenue guidance explains that you do not pay stamp duty on VAT. That means the stamp duty calculation normally starts by removing the VAT from the VAT-inclusive consideration.

This example follows Revenue’s VAT-exclusive consideration logic. The calculator is still an estimate, so the solicitor should confirm the exact treatment for your contract.

Many new-build buyers also check Help to Buy and the First Home Scheme. Those supports can matter for deposit and funding, but they should not be confused with the stamp duty calculation. Treat stamp duty as a separate closing cost in your affordability plan.

For 2026, the ordinary reduced VAT rate is 13.5%, while Revenue’s second reduced 9% rate applies to the supply and construction of qualifying apartments and apartment blocks within the statutory conditions. A qualifying apartment is not simply any property marketed as an apartment; the development and use conditions must be met.

The qualifying apartment produces a higher VAT-exclusive base at the same VAT-inclusive price because less of the €450,000 is VAT. That is why choosing the correct rate matters.

1. Select New build / VAT-inclusive price.
2. Enter the total price including VAT from the contract.
3. Select 13.5%, or 9% only where the contract and professional advice confirm a qualifying apartment.
4. Review the VAT removed, chargeable amount and tiered residential calculation.
5. Give the estimate to the solicitor as a budgeting check, not as the return figure.

• Whether the stated price is VAT-inclusive or VAT-exclusive.
• The VAT rate and tax point applying to the supply.
• Whether extras, parking, storage or other property interests have separate consideration.
• Whether land and a building agreement are legally connected.
• Whether the apartment satisfies the qualifying-apartment conditions.
• Whether any relief, linked transaction or apportionment applies.