Rates of stamp duty

 (1) Residential property (effect from 5 November 2007)
 Instruments executed Consideration  Rate of duty
Between 05/11/2007 and 07/12/2010

 Less than €127,000

First €125,000

Next €875,000

Excess over €1,000,000

Exempt

0%

7%

9%

 On or after 08/12/2010

First €1,000,000

Excess over €1,000,000

 

1%

2%

 

 (2) Non-residential property (effective from 15 October 2008 to 6 December 2011)
 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%

(3) Non-residential property (effective from 7 December 2011)

A rate of 2% applies to all transfers of non-residential property with effect from 7 December 2011.