Former Rates of Stamp Duty
Residential Property
Instruments executed on or after 5 November 2007 and before 8 December 2010
| Aggregate Consideration exceeds €127,000* |
Rate for instruments executed on or after 5 November 2007 |
| First €125,000 |
Nil |
| Next €875,000 |
7% |
| Excess over €1,000,000 |
9% |
- Transactions, where the consideration (or the aggregate consideration) does not exceed €127,000, are exempt from stamp duty.
- First time buyers and owner occupiers can avail of stamp duty exemption/relief.
Non-residential property
Non-Residential Property is any property other than residential property, stocks or marketable securities or policies of insurance. It includes (but is not limited to) sites, offices, factories, other business premises, shops, public houses, land and goodwill attaching to a business.
2011
For instruments executed after 15 October 2008
| Aggregate Consideration |
Rate of Duty |
| Up to €10,000 |
Exempt |
| €10,001 to €20,000 |
1% |
| €20,001 to €30,000 |
2% |
| €30,001 to €40,000 |
3% |
| €40,001 to €70,000 |
4% |
| €70,001 to €80,000 |
5% |
| Over €80,000 |
6% |
Aggregation continues to apply in determining the stamp duty liability where a transaction forms part of a larger transaction or of a series of transactions involving non-residential property. Accordingly, where the chargeable consideration is less than €80,000, the instrument should contain the normal certificate** reciting the appropriate threshold. However, where the top rate of 6% is payable there is no requirement to include a certificate in the instrument.
** It is hereby certified that the consideration (other than rent) for the sale/lease is wholly attributable to property which is not residential property and that the transaction effected by this instrument does not form part of a larger transaction or of a series of transactions in respect of which the amount or value, or the aggregate amount or value, of the consideration (other than rent) which is attributable to property which is not residential property exceeds €10,000/€20,000/€30,000/€40,000/€70,000/€80,000.
For instruments executed before 15 October 2008
| Aggregate Consideration |
Rate of Duty |
| Up to €10,000 |
Exempt |
| €10,001 - €20,000 |
1% |
| €20,001 - €30,000 |
2% |
| €30,001 - €40,000 |
3% |
| €40,001 - €70,000 |
4% |
| €70,001 - €80,000 |
5% |
| €80,001 - €100,000 |
6% |
| €100,001 - €120,000 |
7% |
| €120,001 - €150,000 |
8% |
| Over € 150,000 |
9% |
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Residential Property
Instruments executed on or after 31 March 2007 and before 5 November 2007
| Aggregate Consideration |
Full Rate |
| Up to €127,000 |
Exempt |
| €127,000 - 190,500 |
3% |
| €190,501 - 254,000 |
4% |
| €254,001 - 317,500 |
5% |
| €317,501 - 381,000 |
6% |
| €381,001 - 635,000 |
7.5% |
| Over €635,000 |
9% |
- Full exemption from stamp duty for first time buyers for deeds executed on or after 31 March 2007.
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Residential Property
For instruments executed on or after 2 December 2004 and before 31 March 2007
| Aggregate Consideration |
First Time Buyer |
Full Rate |
| Up to €127,000 |
Exempt |
Exempt |
| €127,000 - 190,500 |
Exempt |
3% |
| €190,501 - 254,000 |
Exempt |
4% |
| €254,001 - 317,500 |
Exempt |
5% |
| €317,501 - 381,000 |
3% |
6% |
| €381,001 - 635,000 |
6% |
7.5% |
| Over €635,000 |
9% |
9% |
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Changeover to € 01 January 2002
Residential Property
Changeover to € 01 January 2002 - Residential Property only
| Aggregate Consideration |
First Time Buyer |
Full Rate |
| Up to €127,000 |
Exempt |
Exempt |
| €127,000 - 190,500 |
Exempt |
3% |
| €190,501 - 254,000 |
3% |
4% |
| €254,001 - 317,500 |
3.75% |
5% |
| €317,501 - 381,000 |
4.5% |
6% |
| €381,001 - 635,000 |
7.5% |
7.5% |
| Over €635,000 |
9% |
9% |
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Non-Residential Property
Changeover to € 01 January 2002 - non- Residential Property Only
| Aggregate Consideration |
Rate of Duty |
| Up to €6,350 |
Exempt |
| €6,351 - 12,700 |
1% |
| €12,701 - 19,050 |
2% |
| €19,051 - 31,750 |
3% |
| €31,751 - 63,500 |
4% |
| €63,501 - 76,200 |
5% |
| Over €76,200 |
6% |
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6 December 2001
Residential Property
6 December 2001 - Residential Property Only
| Aggregate Consideration |
First Time Buyer |
Full Rate |
| Up to £100,000 |
Exempt |
Exempt |
| £100,001 - 150,000 |
Exempt |
3% |
| £150,001 - 200,000 |
3% |
4% |
| £200,001 - 250,000 |
3.75% |
5% |
| £250,001 - 300,000 |
4.5% |
6% |
| £300,001 - 500,000 |
7.5% |
7.5% |
| Over £500,000 |
9% |
9% |
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27 January 2001
Residential Property
27 January 2001 - Residential Property Only
| Aggregate Consideration |
First Time Buyer |
Owner/Occupier |
Investor(New) |
Investor(2nd) |
| Up to £100,000 |
Nil |
Nil |
3% |
9% |
| £100,001-150,000 |
Nil |
3% |
3% |
9% |
| £150,001-200,000 |
3% |
4% |
4% |
9% |
| £200,001-250,000 |
3.75% |
5% |
5% |
9% |
| £250,001-300,000 |
4.5% |
6% |
6% |
9% |
| £300,001-500,000 |
7.5% |
7.5% |
7.5% |
9% |
| Over £500,000 |
9% |
9% |
9% |
9% |
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15 June 2000
Residential Property
15 June 2000 - Residential Property Only
| Aggregate Consideration |
First Time Buyer |
Owner Occupier |
Investor |
| Up to £100,000 |
Nil |
Nil |
9% |
| £100,001-150,000 |
Nil |
3% |
9% |
| £150,001-200,000 |
3% |
4% |
9% |
| £200,001-250,000 |
3.75% |
5% |
9% |
| £250,001-300,000 |
4.5% |
6% |
9% |
| £300,001-500,000 |
7.5% |
7.5% |
9% |
| Over £500,000 |
9% |
9% |
9% |
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23 April 1998
Residential Property
23 April 1998 - Residential Property Only
| Aggregate Consideration |
Rate |
| Up to £60,000 |
Nil |
| £60,001 - 100,000 |
3% |
| £100,001- 170,000 |
4% |
| £170,001- 250,000 |
5% |
| £250,001- 500,000 |
7% |
| Over £500,000 |
9% |
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23 January 1997
Transition period: Contract dated prior to 23 January 1997 subsequent deed dated on or before 30 April 1997
23 January 1997
| Aggregate Consideration |
Rate |
| Up to £5,000 |
Nil |
| £5,001-10,000 |
£1.00 per £100 or part thereof |
| £10,001- 15,000 |
£2.00 per £100 or part thereof |
| £15,001- 25,000 |
£3.00 per £100 or part thereof |
| £25,001- 50,000 |
£4.00 per £100 or part thereof |
| £50,001- 60,000 |
£5.00 per £100 or part thereof |
| Over £60,000 |
£6.00 per £100 or part thereof |
Residential Property
23 January 1997 - Residential Property Only
| Aggregate Consideration |
Rate |
| £150,001 - 160,000 |
£7 per £100 or part thereof |
| £160,001 - 170,000 |
£8 per £100 or part thereof |
| Over £170,000 |
£9 per £100 or part thereof |
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1 September 1990
A separate head of charge covering conveyances or transfers on sale of certain policies of insurance and policies of life insurance was created in 1992
1 September 1990
| Aggregate Consideration |
Rate |
| Up to £5,000 |
Nil |
| £5,001- 10,000 |
£1.00 per £100 or part thereof |
| £10,001- 15,000 |
£2.00 per £100 or part thereof |
| £15,001- 25,000 |
£3.00 per £100 or part thereof |
| £25,001- 50,000 |
£4.00 per £100 or part thereof |
| £50,001- 60,000 |
£5.00 per £100 or part thereof |
| Over £60,000 |
£6.00 per £100 or part thereof |
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28 January 1988
28 January 1988
| Aggregate Consideration |
Rate |
| Up to £1,000 |
Nil |
| £1,001 - 2,000 |
25p per £50 or part thereof |
| £2,001 - 6,000 |
50p per £50 or part thereof |
| £6,001 - 7,500 |
See list aside* |
| £7,501- 10,000 |
£1.00 per £50 or part thereof |
| £10,001- 20,000 |
£1.50 per £50 or part thereof |
| £20,001- 50,000 |
£2.00 per £50 or part thereof |
| £50,001-60,000 |
£2.50 per £50 or part thereof |
| Over £60,000 |
£3.00 per £50 or part thereof |
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14 May 1975
17 July 1982: ½ rate introduced for relatives where consideration exceeds £1,000.
14 May 1975
| Aggregate Consideration |
Rate |
| Up to £1,000 |
Nil |
| £1,001 - 2,000 |
25p per £50 or part thereof |
| £2,001 - 6,000 |
50p per £50 or part thereof |
| £6,001 - 7,500 |
(see list aside) |
| £7,501- 10,000 |
£1.00 per £50 or part thereof |
| £10,001- 20,000 |
£1.50 per £50 or part thereof |
| £20,001- 50,000 |
£2.00 per £50 or part thereof |
| Over £50,000 |
£3.00 per £50 or part thereof |
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4 August 1973
1949 - 16 July 1982: 1% for relatives where consideration exceeds £6,000.
4 August 1973
| Aggregate Consideration |
Rate |
*List of scale rates 04.08.1973 - 01.08.1990 |
| Up to £1,000 |
Nil |
|
|
| £1,001 - 2,000 |
25p per £50 or part thereof |
£6,001- 6,250 |
£70 |
| £2,001 - 6,000 |
50p per £50 or part thereof |
£6,251-6.500 |
£80 |
| £6,001 - 7,500 |
(*see scale rate list aside) |
£6,501-6,750 |
£90 |
| £7,501- 10,000 |
£1.00 per £50 or part thereof |
£6,751-7,000 |
£100 |
| £10,001- 50,000 |
£1.50 per £50 or part thereof |
£7,001-7,250 |
£110 |
| Over £50,000 |
£2.50 per £50 or part thereof |
£7,251-7,500 |
£120 |
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7 May 1969
- Scale rate (0.5% to 2%) up to £2,500
- 1% for relatives (grant houses exempt)
- 2% up to £6,000
- 3% up to £50,000
- Reduced scale rate under £500
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1 August 1951
- Scale rate (0.5% approx) to £500
- 1% for grant approved and relatives
- Scale rate (1% to 3%) up to £1,000
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1 December 1947
- Scale rate (0.5% approx) to £500
- 1% for grant approved and relatives
- Scale rate (1% to 3%) up to £1,000
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29 April 1910
Scale rate (0.5% approx) to £500
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1 January 1892
Scale rate (0.5% approx) to £300
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