Aggregate Consideration	Rate
Up to €317,500	exempt
€317,501 - €381,000	exempt
€381,001 - €635,000	exempt
Over €635,000	exempt

Investor new and second hand Residential Property

Aggregate Consideration	Rate
Up to €125,000	0%
Next €875,000	7%
Balance	9%

 
Owner Occupier Second Hand Residential Property

Aggregate Consideration	Rate
Up to €125,000	0%
Next €875,000	7%
Balance	9%

**Owner occupier and first time buyer of new property exempt under 125 sq. m**

New Property

New homes up to 125 sq. m that are bought as principle private residence are exempt from stamp duty, if a floor area certificate is provided. Where properties bought as principle residences exceed 125 sq.m. stamp duty is payable on the site value, or 25% of the full value property, which ever is higher.

**All information contained herein is for guidance purposes only. Legal advice should be sought for all matters relating to tax and stamp duty liabilities**