Stamp Duty Rates

Residential and non-residential land and buildings

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.

The Finance Act 2017 provides for transitional arrangements.
Under the arrangements a 2% rate of duty is chargeable on instruments executed before 1 January 2018: where there is a binding contract in place before 11 October 2017
and the instrument contains a certificate.