Stamp Duty Rates
04 Conversion Table
Second Hand Residential Property
Aggregate Consideration
Rate
Up To - € 317,500
€ 317,501 - € 381,000
€ 381,001 - € 635,000
Over - € 635.000
exempt
exempt
exempt
exempt
02 Investor
New & Second Hand Residential Property
Aggregate Consideration
Rate
Less than - € 125,000
€ 125,001 - € 1,000,000
€ 1,000,000 +
exempt
7%
9%
1sq cm (cm2)
1sq metre (m2)
1 are (a)
1 hectare (ha)
1 sq km (km2)
1 sq inch
1 sq foot
1sq yard
1 acre
1 sq mile
100 mm2
10,000 cm2
100 m2
100 are
100 hectares
144 sq inches
9sq feet
4840 sq yards
640 acres
0.1550 sq. in.
1.1960 sq yd
119.60 sq yd
2.4711acres
0.3861sqmile
6.4516 cm2
0.0929 m2
0.8361 m2
4064.86m2
259 hectares
Stamp Duty Rates
01 First Time Buyer
New Property
New Homes up to 125 sq m that are bought as principal private residences are
exempt from stamp duty, if a floor area certificate is provided. Where properties
bought as principal residences exceed 125 sq m stamp duty is payable on the site
value, or 25% of the full value of the property, whichever is the higher.
All information contained herein is for guidance purposes only. Legal advice should be sought for all matters
relating to tax and stamp duty liabilities.
03 Owner Occupier
Second Hand Residential Property
14
Aggregate Consideration
Rate
Less than - € 125,000
exempt
€ 125,001 - € 1,000,000
€ 1,000,000 +
7%
9%
15