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Stamp Duty
Stamp Duty in Ireland is a Government charge which is payable by the purchaser everytime a property is bought. It is a tax based on the documents used in the transfer of property. The rate of stamp duty applicable will depend on the purchaser’s status ie if they are a first time buyer,investor etc. Stamp duty is divided into different categories and rates. Please find below a list of the various rates of stamp duty applicable in Ireland since 6th December 2007.
Rates of stamp duty for new houses and apartments with a floor area greater than 125 sq. metres and a Floor Area Compliance Certificate.
| Less than 125,000 euro |
Exempt |
Exempt |
| 125,001 euro - 1,000,000 euro |
Exempt |
7% |
| 1,000,000 + |
Exempt |
9% on balance |
Rates of stamp duty for second-hand houses and apartments for first-time buyers
The percentages shown in the tables below apply to the full purchase price of the property
| Up to 125,000 euro |
Exempt |
| 125,000 euro - 1,000,000 |
Exempt |
| 1,000,000 and over |
Exempt |
Rates of stamp duty for second-hand houses and apartments for other owner-occupiers (and investors)
| Up to 125,000 euro |
Exempt |
| 125,001 euro - 1,000,000 euro |
7% |
| 1,000,000 euro+ |
9% on balance |
Rates of stamp duty on land/housing sites without residential buildings
| Up to 10,000 euro |
Exempt |
| 10,001 euro - 20,000 euro |
1% |
| 20,001 euro - 30,000 euro |
2% |
| 30,001 euro - 40,000 euro |
3% |
| 40,001 euro - 70,000 euro |
4% |
| 70,001 euro - 80,000 euro |
5% |
| 80,001 euro - 100,000 euro |
6% |
| 100,001 euro - 120,000 euro |
7% |
| 120,001 euro - 150,000 euro |
8% |
| Over 150,000 euro |
9% |
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