Stamp Duty Rates

	Owner Occupiers		Investors
Purchase Price	First Time Buyer	Other Owner-Occupiers	New and Second hand Properties
Up to €125,000	0%	0%	0%
€125,001to €1,000,000	0%	7%	7%
Over €1,000,000	0%	9%	9%

New House/Apartment

 

 

Owner occupiers are exempt from stamp duty when purchasing a new property on the condition that the property is not smaller than 38sq.m. and not larger than 125sq.m. In the event where an owner occupier purchases a new property which falls outside these measurements, then stamp duty will apply. The stamp duty charged here would be either on

 

1. The site value

    

    

   or else

    

    

2. ¹/₄ of the total value of the property^*, whichever is the greater.

    

    

    

*The total value of the property means the building cost less VAT plus site value

 

 

The rates which are applied here are the stamp duty rates on residential property, not from the non-residential list of rates, i.e. land and sites list.

 

 

Definition of Owner-Occupier

 

One can fall within the owner-occupier column if one’s sister/brother etc. occupies the house, as long as the house is not earning any money, e.g. rent.

 

 

Furniture

 

There is no stamp duty charged on furniture.

On Non-Residential Property ( Land and Sites )

	Value	Rate of Stamp Duty
	Up to €10,000	0%
	€10,001 to €20,000	1%
	€20,001 to €30,000	2%
	€40,001 to €70,000	4%
	€70,001 to €80,000	5%
	Over €80,000	6%

These rates and thresholds will apply to instruments executed on or after the 15th October 2008 subject to certain transitional arrangements.