| When the property will be the Principal Residence of the buyer | When the property will be, for its buyer, either a Secondary or an Investment Residence | |
| Purchase of land | VAT exonerated – registration tax instead | VAT exonerated – registration tax instead |
| Purchase of an existing building | VAT exonerated – registration tax instead | VAT exonerated – registration tax instead |
| Purchase of a – or part of a – building not built yet | Super reduced rate of 3% | Standard rate of 17% |
| Renovation work | Super reduced rate of 3% applies for some renovation works; otherwise standard rate of 17% applies | Super reduced rate of 3% applies for some renovation works; otherwise standard rate of 17% applies |
