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Stamp Duty Rates

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What is Stamp Duty?

Stamp Duty is the Government's tax on property purchases

Amount of Stamp Duty paid for a property

These rules govern the amount of stamp duty paid on the property:

  • If the is property residential or non-residential
  • If the property is new or second-hand
  • If the purchaser is an investor or an owner occupier or a first time buyer
  • The market value of the property

Rules for newly constructed properties

In relation to newly constructed properties, the following rules presently apply:

  • There is no stamp duty payable regardless of the purchase price if there is a floor area certificate issued for the property and the purchaser is the owner occupier.
  • If the property does not have a floor area compliance certificate issued in respect of the property and the purchaser is the owner occupier. If no floor area compliance certificate has been issued in respect of the property, partial relief or possible full relief is calculated on the greater/higher of one quarter of the total price (less VAT) or price of the site. If this is less than €127,000, no stamp duty is payable.

Seeking Property Law Advice

For further information, please contact Malcomson Law by calling 01 8744422 or by filling out an Online Enquiry Form.