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Stamp Duties

Main Rates

%



Land/Commercial Buildings/Goodwill

All forms of property (other than stocks and shares and residential property) such as land, buildings, goodwill, book debts, cash on deposit and benefits of contracts, attract stamp duty at the rates set out below.

Consideration


Up to €10,000

Exempt

€10,001 - €20,000

1%

€20,001 - €30,000

2%

€30,001 - €40,000

3%

€40,001 - €70,000

4%

€70,001 - €80,000

5%

€80,001 - €100,000

6%

€100,001 - €120,000

7%

€120,001 - €150,000

8%

Over €150,000

9%

Transfer/Purchase Residential Property


First Time Buyers

Others

Residential Property

Instruments executed on or after 31st Mar 2007


Up to Euro 125,000

Exempt

Exempt

Next Euro 875,000

Exempt

7%

Excess over Euro 1,000,000

Exempt

9%

New Houses or Apartments

Under Floor Area of 125 sq. m

New houses or apartments which are purchased by an owner occupier (including a first-time buyer) where there exists a valid floor area compliance certificate issued by the Department of Environment and Local Government stating that the total floor area of the house/apartment does not exceed 125 square metres are exempt, subject to clawback.

Purchasers of houses/apartments under 125 sq. m which do not have a valid Floor Area Compliance Certificate will not be eligible for relief from stamp duty.

Over Floor Area of 125 sq. m
New houses or apartments which are purchased by an owner occupier where the total floor area exceeds 125 square metres are charged with duty, at the appropriate residential property rate as per the table above, on the site value (excluding VAT) or one quarter of the total value of the house including the site (excluding VAT), whichever is the greater, subject to clawback. The size of the floor area must be certified by a qualified architect, engineer or surveyor. A charge to stamp duty will not arise for first time buyers who are owner-occupiers of such houses.

*special valuation rules apply