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.