Residential
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Overseas
Advice
Stamp Duty

First time buyers are exempt from stamp duty on new and second-hand houses and apartments.

Stamp duty rates on residential property from 5 December 2007

New houses and apartments with a floor area greater than 125 square metres and a Floor Area Compliance Certificate

Chargeable consideration Owner Occupier
Up to €125,000 Exempt
Next €875,000 7%
Balance 9%

Rates of stamp duty for second-hand houses and apartments for owner-occupiers (and investors buying new or second-hand houses and apartments)

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

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%

For more information on stamp duty please visit www.oasis.gov.ie.