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Tax Measures to Support Apartment Delivery

To make apartment building more viable, Budget 2026 introduced:

  • Lower VAT on apartments: reduced from 13.5% to 9%
  • Extra tax relief for developers: up to €6,250 per apartment for building new apartments or converting non-residential buildings

These measures will run until 31 December 2030 and aim to deliver more apartments, especially higher-density developments.

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