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