Residential Property
The rates of duty applicable to instruments executed on or after 8 December 2010 are:
| Aggregate Consideration | Rate of Duty |
|---|---|
| First €1,000,000 | 1% |
| Excess over €1,000,000 | 2% |
For information on rates of stamp duty applicable to instruments executed before 8 December 2010, see Former Rates of Stamp Duty applicable to Residential Property.
Non-Residential Property
The rate of stamp duty applicable to instruments executed on or after 7 December 2011 is 2%.
For information on rates of stamp duty applicable to instruments executed before 7 December 2011, see Former Rates of Stamp Duty applicable to Non-Residential Property.