Foley & Co.
Solicitors
Foley & Co. Solicitors
Tralee, County Kerry.
Telephone: +353-66-7147860
Email:
"A Client Focused Friendly Office"
Stamp Duty Rates
Residential Property
| Value Of Property | First Time Buyer | Full Rate |
|---|---|---|
| Up to Euro 127,000 | Exempt | Exempt |
| From Euro 127,000-190,500 | Exempt | 3% |
| From Euro 190,501-254,000 | 3% | 4% |
| From Euro 254,001-317,500 | 3.75% | 5% |
| From Euro 317,501-381,000 | 4.5% | 6% |
| From Euro 381,001-635,000 | 7.5% | 7.5% |
| Over Euro 635,000 | 9.0% | 9.0% |
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% |
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