|
Stamp
Duty Rates
From 2 December 2004 the rates of stamp duty applicable
to residential property in respect of transfers on or after
that date are as follows:
Market
Value |
First Time
Buyers
|
Investors and
other Owner
Occupiers |
|
Up to €127,000 |
NIL |
NIL |
|
€127,001 - €190,500 |
NIL |
3% |
|
€190,501 - €254,000 |
NIL |
4% |
|
€254,001 - €317,500 |
NIL |
5% |
|
€317,501 - €381,000 |
3% |
6.% |
|
€381,001 - €635,000 |
6% |
7.5% |
|
Over €635,000 |
9% |
9% |
The rate of stamp duty applicable on non residential land
is:
Market Value
|
|
|
|
Up to €10,000
|
|
NIL
|
|
€10,001 - €20,000
|
|
1%
|
|
€20,501 - €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%
|
Capital Duty Rates
Capital duty is imposed at the rate of
0.5% with effect from 2 December 2004 on chargeable transactions
of a capital company. Prior to that date the rate was
1%.
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