Stamp Duty Rates

Rates of stamp duty for new houses and apartments with a floor area greater than 125 sq. meters and a Floor Area Compliance Certificate.

Chargeable consideration	First Time Buyer	Owner Occupier
Less than 127,000 euro	Exempt	Exempt
127,001 euro - 190,500 euro	Exempt	3%
190,501 euro - 254,000 euro	Exempt	4%
254,001 euro -317,500 euro	Exempt	5%
317,501 euro - 381,000 euro	3%	6%
381,001 euro - 635,000 euro	6%	7.5%
Over 635,000 euro	9%	9%

Rates of stamp duty for second-hand houses and apartments for first-time buyers.

The percentages shown in the tables below apply to the full purchase price of the property. For example, if you are a first-time buyer of a house costing 600,000 euro you must pay 6% of 600,000 euro (e.g. 36,000 euro) in stamp duty.

House price	Rate of stamp duty
Up to 317,500 euro	Exempt
317,501 euro - 381,000 euro	3%
381,001 euro - 635,000 euro	6%
Over 635,000 euro	9%

Rates of stamp duty for second-hand houses and apartments for other owner-occupiers (and investors).

House price	Rate of stamp duty
Up to 127,000 euro	Exempt
127,001 euro - 190,500 euro	3%
190,501 euro - 254,000 euro	4%
254,001 euro - 317,500 euro	5%
317,501 euro - 381,000 euro	6%
381,001 euro - 635,000 euro	7.5%
Over 635,000 euro	9%

Rates of stamp duty on land/housing sites without residential buildings.

House price	Rate of stamp duty
Up to 10,000 euro	Exempt
10,001 euro - 20,000 euro	1%
20,001 euro - 30,000 euro	2%
30,001 euro - 40,000 euro	3%
40,001 euro - 70,000 euro	4%
70,001 euro - 80,000 euro	5%
80,001 euro - 100,000 euro	6%
100,001 euro - 120,000 euro	7%
120,001 euro - 150,000 euro	8%
Over 150,000 euro	9%