Stamp Duty Rates
Current Rates of Duty on Residential Property
Current Rates of Duty on Non-Residential Property
Non residential property
Single rate – 7.5% applies
| Aggregate Consideration | Rate of Duty |
|---|---|
| First €1 Million | 1% |
| Excess over €1 Million | 2% |
Example 1:
Consideration = €350,000
Rate Breakdown – €350,000 @ 1%
Total Duty Payable = €3,500
Example 2:
Consideration = €1,850,000
Rate Breakdown – €1,000,000 @ 1%, €850,000 @ 2%
Total Duty Payable = €27,000