Stamp duties

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Consanguinity relief for stamp duty at a 1% rate applies to inter-family transfers of farms before 31 December 2028. Full exemption for Young Trained Farmer Relief in the acquisition of farmland/agricultural buildings.

  • Taxation

Residential Property Transactions

(for instruments executed on/after 2 October 2024)

Consideration Rate of Duty
First €1,000,000 1%
Next €500,000 2%
Excess over €1,500,000 6%*

These rates are progressive, not cumulative.

*Note: The 6% rate is disapplied where three or more apartments in the same block of apartments are being acquired and 2% rate applies instead.

Non-Residential Property (excluding shares and policies of insurance)

7.5% on full amount of consideration from 9 October 2019. 2% applies where land is subsequently used for residential development (stamp duty refund scheme), and certain conditions are fulfilled.

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