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Stamp Duty

Stamp Duty rates for purchase of residential property

Value of Property
Rate
First €1,000,000
1%  
Over €1,000,000
2%
 
Stamp Duty rates for purchase of commercial/non-residential property
 
Since October 11th 2017 the Stamp Duty rate on all non-residential properties is 6%.
For purchasers who had in place a binding Contract for Sale before October 11th 2017, they can avail of the 'old' rate of 2% provided the Deed of Transfer is executed on or before December 31st 2017 
An exemption from Stamp Duty on farmand transactions applies to 'Young Trained Farmers'.
Consanguinity Relief, which is effectively Stamp Duty at a rate of 1%, applies to the transfer of farmland betetween family members subject to certain conditions. The person(s) transferring the land must be under 67 years at the date of transfer and the person(s) receiving the land must all be 'related persons' e.gparents, grandparents, step-parents, children, brothers, sisters, half-brothers, half-sisters, aunts, uncles, nieces and nephews.

 

 

Cashin & Associates Solicitors,
3 Francis Street, Ennis, Co. Clare, Ireland
Dublin Office: 64 Francis Street, Dublin 8
T: 00 353 65 6840060  F: 00 353 65 6840034
E: info@cashinlaw.com