Former Rates of Stamp Duty
Residential Property
For instruments executed on or after 5 November 2007 and before 8 December 2010
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
For instruments executed before 15 October 2008
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
For instruments executed on or after 31 March 2007 and before 5 November 2007
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
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
Updated February 2011
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