VAT Rates
ESTATE AGENT (PROPERTY)
Rate
Standard rate
Remarks
Services are liable to VAT where the property is located - where property is outside the State, no Irish VAT arises. However, an estate agent may register to recover VAT incurred in the sale of foreign property.
Value-Added Tax Consolidation Act 2010 (VATCA 2010) Ref
Section: 46(1)(a)