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Crafted by 4Property.

Stamp Duty Rates

Residential property

Property valueRate
Up to €1,000,0001%
Balance2%

Exceptions

For people buying their homes under local authority tenant purchase and similar schemes, a maximum amount of €100 is charged in stamp duty.

There is no stamp duty payable on certain transfers between spouses, civil partners and cohabitants – see above.

If you paid VAT on your house, you only have to pay stamp duty on the base price of the house – before the VAT was added. So, for example, if you paid €227,000 (including VAT) for your new house, this is made up of the base price of €200,000 plus 13.5% VAT (€27,000) and you only pay stamp duty on the base price of €200,000.

Non-residential property

Since 7 December 2011 there is a single rate of 2% on all non-residential property and the first €10,000 is no longer exempt from stamp duty.