Stamp Duty Rates
The following rates of stamp duty apply to all Residential property:
On and after 8 December 2010
Property value Rate Up to €1,000,000 1%
Balance over €1,000,000 2%
Old Stamp duty rates up to 8 December 2010
Property value Rate
Up to €125,000 Exempt
Next €875,000 7%
Balance 9%
Rates of stamp duty on land/housing sites without residential buildings have not changed:
Property value Rate
Up to €10,000 Exempt
€10,001 - €20,000 1%
€20,001 - €30,000 2%
€30,001 - €40,000 3%
€40,001 - €70,000 4%
€70,001 - €80,000 5%
Over €80,000 6%
N.B. Please double check rates with your Accountant or contact Inland Revenue before entering into any legal agreement. |