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Stamp Duty Rates
Residential Property
First Time Buyers Are Exempt From Stamp Duty
| Purchase Price | Stamp Duty |
|---|---|
| Up to Euro 125,000 | Nil |
| From Euro 125,000-1,000,000 | 125,00 @ 0% 875,000 @ 7% |
| Above Euro 1,000,000 | 125,00 @ 0% 875,000 @ 7% Balance @ 9% |
Special Exemptions:
New houses - owner occupied: where an owner/occupier purchases a new house, the amount assessable for stamp duty is the greater of the site value or 25% of the total price.
Parent to child: land transferred from parent to child for purpose of child constructing main family residence is exempt if value of site is less than Euro 254,000.
Non-Residential Property - Land, Industrial Buildings
| Value Of Property | Rate |
|---|---|
| Up to Euro 10,000 | Exempt |
| From Euro 10,000-20,000 | 1% |
| From Euro 20,000-30,000 | 2% |
| From Euro 30,000-40,000 | 3% |
| From Euro 40,000-70,000 | 4% |
| From Euro 70,000-80,000 | 5% |
| From Euro 80,000-100,000 | 6% |
| From Euro 100,001-120,000 | 7% |
| From Euro 120,001-150,000 | 8% |
| Over Euro 150,000 | 9% |