|
STAMP DUTY
|
| |
| STAMP DUTY
ON RESIDENTIAL PROPERTY |
| |
| Chargeable Consideration |
First Time Buyer |
Owner Occupier |
| |
|
|
| First €125,000 |
0% |
0% |
| Next €875,000 |
7% |
7% |
| Balance |
9% |
9% |
| |
|
|
| |
|
|
| |
|
|
| |
|
|
| |
|
First Time Buyers of residential property for owner
occupation are exempt from stamp duty.
|
| New residential property
under 1,345 sq. ft. for own occupation is exempt from
stamp duty even if the purchaser is not a first time buyer. |
| |
|
|
| |
|
|
| |
| Rates of Stamp Duty
on Commercial Property. |
| |
| 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% |
|
|
| Over €80,000 |
6% |
|
|
| |
|
|
|
| |
|
|
|
| |
|
|
|
| |
| |
