Stamp Duty

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. 

Residential Property Transactions (for instruments executed on/after 2 October 2024). 

Rate of Duty

  • Consideration - First €1,000,000: 1%

  • Next €500,000 2%

  • Excess over €1,500,000 6%*

These rates are progressive, not cumulative. 

*Note: The new 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.