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This guide explains the VAT rules. The calculator helps you translate them into a more realistic selling-cost estimate using your own price and fee assumptions.
If you are preparing to sell your home, one of the first things you will do is estimate total selling costs. Most sellers focus on the headline commission percentage and forget to include VAT until much later.
That can create a nasty surprise when your solicitor sends the final completion statement.
For a broader fee breakdown first, see Estate Agent Fees in Ireland: 2026 Cost Breakdown. In this guide, we focus specifically on VAT so you can budget accurately from day one.
Short answer: yes, estate agent fees are usually subject to VAT
In Ireland, estate agency services are taxable professional services. As of 1 January 2026, the standard VAT rate is 23%, and this is normally added to the agent's commission and most related service charges.
In plain English: if an agent quotes a commission percentage, you should assume VAT needs to be added unless they clearly state the quote is VAT-inclusive.
How much does VAT add in real money?
Use this simple formula:
- Base commission: sale price x commission rate
- VAT on commission: base commission x 23%
- Total commission bill: base commission + VAT
Example 1: €350,000 sale at 1.5% commission
- Base commission: €350,000 x 1.5% = €5,250
- VAT (23%): €5,250 x 23% = €1,207.50
- Total: €6,457.50
Example 2: €700,000 sale at 2.0% commission
- Base commission: €700,000 x 2.0% = €14,000
- VAT (23%): €14,000 x 23% = €3,220
- Total: €17,220
Run your own numbers here:
Do marketing and advertising outlays also carry VAT?
Usually, yes.
Many agents charge a separate marketing package for photography, floor plans, portal listings, signage, and sometimes video work. If that outlay is quoted excluding VAT, add 23% to get the true cost.
Example: a €600 marketing outlay quoted ex VAT becomes €738 including VAT.
What about agents based outside Ireland?
The key issue is not just where the agent is based, but the VAT rules for services connected with an Irish property. In practice, you should assume Irish VAT treatment may still apply and get this confirmed in writing before signing.
If your sale structure is unusual (for example, cross-border advisory arrangements), ask your solicitor or tax adviser to confirm treatment for your exact case.
Avoid surprises: what to check before signing
Your Letter of Engagement (or Property Services Agreement) should make pricing crystal clear.
Before you sign, ask this directly:
"Are your commission and marketing fees quoted inclusive or exclusive of VAT, and what is the estimated euro total including VAT at my expected sale price?"
If the answer is vague, request a written breakdown.
Do not choose on fee alone
Low headline commission can look attractive, but seller outcomes depend on performance: pricing strategy, buyer database quality, negotiation skill, and deal progression discipline.
A higher-performing agent can sometimes deliver a stronger sale price that more than offsets a slightly higher fee.
Use AgentCompare.ie to compare PSRA-licensed local agents on real performance signals and shortlist your best-fit options.
Quick checklist before appointing your agent
- Confirm commission percentage and whether VAT is included.
- Confirm whether marketing outlays are optional, fixed, or refundable if unsold.
- Ask for an example completion statement using your likely sale price.
- Review tie-in period, withdrawal terms, and dual-agency clauses.
- Get all fees and VAT treatment in writing before signing.
Related seller guides
- How to Sell a House in Ireland: Complete 2026 Guide
- Documents Needed to Sell a House in Ireland
- What is Conveyancing in Ireland?
- Seller Guides Hub
Note: This article is general information only and not legal or tax advice. VAT rules and rates can change, and your solicitor or tax adviser should confirm treatment for your specific transaction.
