Stamp Duty

Purchase Price
Up to €1,000,000 1%
Over €1,000,000 2%

These new rates of 1% on the purchase of a residential property up to the value of €1,000,000 and 2% on the purchase of a residential unit over €1,000,000 will apply to all purchasers i.e. first time buyers, owner occupiers and investors alike.M

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 8th December 2010 subject to certain transitional arrangements.