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Stamp Duty

Stamp duty in Ireland is a tax payable to the government based on the documents used in the transfer of property. (In other words, the conveyance document which transfers ownership to you). The value of the property (i.e. home or apartment, land or housing site) will determine the amount of stamp duty that is payable.

Stamp duty is also payable on land/housing sites without residential buildings. Where your agreement to buy a site is linked to a construction contract, stamp duty may be payable on the full amount of the site plus the construction contract.

Residential and non-residential land and buildings

The current Stamp Duty rates for residential and non-residential land and buildings are set out in the table below.

Type Of Property Consideration Rate Of Stamp Duty
Residential First €1 million 1%
Residential Excess over 1 € million 2%
Non-Residential - 6% *

* Note: The 6% rate applies to instruments executed on or after 11 October 2017.