Rates of stamp duty for new houses and apartments with a floor area greater than 125 sq. metres
| Chargeable consideration |
First Time Buyer |
Owner Occupier |
| Less than 127,000 euro |
Exempt |
Exempt |
| 127,001 euro - 190,500 euro |
Exempt |
3% |
| 190,501 euro - 254,000 euro |
Exempt |
4% |
| 254,001 euro -317,500 euro |
Exempt |
5% |
| 317,501 euro - 381,000 euro |
3% |
6% |
| 381,001 euro - 635,000 euro |
6% |
7.5% |
| Over 635,000 euro |
9% |
9% |
| |
|
|
The percentages shown in the tables below apply to the full purchase price of the property. For example, if you are a first-time buyer of a house costing 600,000 euro you must pay 6% of 600,000 euro (e.g. 36,000 euro) in stamp duty.
Rates of stamp duty for second-hand houses and apartments for first-time buyers
| House price |
Rate of stamp duty |
| Less than 317,500 euro |
Exempt |
| 317,501 euro - 381,000 euro |
3% |
| 381,001 euro - 635,000 euro |
6% |
| Over 635,000 euro |
9% |
Rates of stamp duty for second-hand houses and apartments for other owner-occupiers
| House Price |
Stamp Duty |
| Up to 127,000 euro |
Exempt |
| 127,001 euro - 190,500 euro |
3% |
| 190,501 euro - 254,000 euro |
4% |
| 254,001 euro - 317,500 euro |
5% |
| 317,501 euro - 381,000 euro |
6% |
| 381,001 euro - 635,000 euro |
7.5% |
| Over 635,000 euro |
9% |
Rates of stamp duty on land/housing sites without residential buildings
| House Price |
Stamp Duty |
| Up to 10,000 euro |
Exempt |
| 10,001 euro - 20,000 euro |
1% |
| 20,001 euro - 30,000 euro |
2% |
| 30,001 euro - 40,000 euro |
3% |
| 40,001 euro - 70,000 euro |
4% |
| 70,001 euro - 80,000 euro |
5% |
| 80,001 euro - 100,000 euro |
6% |
| 100,001 euro - 120,000 euro |
7% |
| 120,001 euro - 150,000 euro |
8% |
| Over 150,000 euro |
9% |
|
