- Non residential property
- Residential Property
- Residential Property – New Rate Structure
- Exemptions & Reliefs
- Clawback of First-Time buyers Relief
- Other Rates
Stamp Duty is a duty levied on documents or instruments, executed in Ireland , relating to conveyances and certain other transactions.
The rate of stamp duty levied depends on the head of charge under which an instrument is classified.
For some time now, a rate of 2% applied to all non-residential
property; it also applied to goodwill, loans and other property to
the extent not already exempt.
However, the rate increased to 6% for instruments executed on
or after 11 October 2017, subject to certain transitional
provisions. In addition, there is also anti-avoidance legislation
providing that stamp duty up to 6% can also apply to transfers of
company shares where the shares derive their value from Irish
property. As we see below, the rate of duty normally applicable
to shares is 1%.
In recognition of current housing supply challenges, there is
also a stamp duty refund scheme to be introduced for land
purchased for the development of housing which, in certain
circumstances, can lead to a refund of two-thirds of the stamp
duty paid, thereby essentially ensuring the stamp duty rate
remains at 2%. This is stated to be a temporary measure as it
ceases for projects commencing after 31 December 2021.
In certain circumstances, a 1% stamp duty rate applies for nonresidential property (see Farmer section below
The rate of SD that applies to residential property is as follows:
Property Value Rate
Up to €1,000,000 1%
Over €1,000,000 2%
• Transfers between husbands and wives; and certain
transfers on divorce.
• Transfers under wills.
• Transfers of Irish government stocks.
• Transfers between associated companies, subject to certain
• Covenants to children and charities.
• Transfers on certain takeovers, reconstructions and
• Transfers of assets from a liquidator to a shareholder on
• Transfers of foreign land and shares
• Certain financial services instruments
• Transfers of agricultural land
• The sale or transfer of trademarks and intellectual property.
• The sale or transfer of an EU Single Farm Payment
Where a person makes a gift or a loan to a first time buyer, they may not reside in the property or the property may not be transferred to the donor/person making the loan except where the donor/lender is the parent of the first time buyer. A stamp duty charge arises on a contract or agreement for sale of an estate or interest in land in the State or a license or a long lease where 25% or more of the consideration has been paid under the contract or agreement.
1% Transfer of Stocks and shares (first €1,000 is exempt)
0%-6% premiums on leases
1%-12% Average annual rent (depending on the lease term)