Stamp Duty Rates

Stamp duty on residential property

Reduction in rate for transfers of residential property to 1% on properties valued up to €1 million, with 2% applying to amounts over €1 million, in respect of instruments executed on or after 8 December 2010;

Abolition of various reliefs and exemptions, in respect of instruments executed on or after 8 December 2010, as follows:

• First time buyer relief
• Exemption for new houses under 125 sq m in size
• Relief on new houses over 125 sq m in size
• Consanguinity relief for residential property transfers
• Exemption for residential property transfers valued under €127,000
• Site to child relief