STAMP DUTY

 
Floor Area Compliance Certificate / New Houses
 
Chargeable Consideration First Time Buyer Owner Occupier
     
Less than €127,000 Exempt Exempt
€127,001 - €190,500 Exempt
3%
€190,501 - €254,000 Exempt 4%
€254,001 - €317,500 Exempt 5%
€317,501 - €381,000 3% 6%
€381,001 - €635,000 6% 7.5%
Over €635,000 9% 9%
 
Rates of Stamp Duty for second-hand houses and apartments
for first-time buyers
 
House Price Rate of Stamp Duty  
     
Up to €317,500 Exempt  
€317,501 - €381,000 3%  
€381,000 - €635,000 6%  
Over €635,000 9%  
 
Rates of Stamp Duty for second-hand houses and apartments
for other owner-occupiers (and investors)
 
House Price Rate of Stamp Duty  
     
Less than €127,000 Exempt  
€127,001 - €190,500 3%
 
€190,501 - €254,000 4%  
€254,001 - €317,500 5%  
€317,501 - €381,000 6%  
€381,001 - €635,000 7.5%  
Over €635,000 9%  
 
Rates of Stamp Duty on Land/Housing Sites without Residential Buildings
 
Up to €10,000 Exempt    
€10,000 - €20,000 1%    
€20,000 - €30,000 2%    
€30,000 - €40,000 3%    
€40,000 - €70,000 4%    
€70,000 - €80,000 5%    
€80,000 - €100,000 6%    
€100,000 - €120,000 7%    
€120,000 - €150,000 8%    
Over €150,000 9%