Current rates of Stamp Duty

Residential and non-residential land and buildings

The current Stamp Duty rates for residential and non-residential land and buildings are set out in the table below.

Stamp Duty rates on land and buildings
Type of propertyConsiderationRate of Stamp Duty

Residential

First €1 million

1%

Residential

Excess over €1 million

2%

Non-residential

-

6%*

* Note: The 6% rate applies to instruments executed on or after 11 October 2017. The Finance Act 2017 provides for transitional arrangements. Under the arrangements a 2% rate of duty is chargeable on instruments executed before 1 January 2018:

  • where there is a binding contract in place before 11 October 2017
  • and
  • the instrument contains a certificate.

The wording of the certificate is:

"It is hereby certified that this instrument was executed solely in pursuance of a binding contract entered into before 11 October 2017."

You may have paid the duty at the rate of 6%.  If you did, you may now seek a refund if the transitional arrangements apply. To claim a refund you should:

In your letter you should:

  • quote the Document ID (you will find this on the original Stamp Duty return)
  • and
  • confirm that you have amended the return and are seeking a refund.

You should include the following with your letter:

  • a certified copy of the binding contract
  • and
  • a certified copy of the instrument.

If you executed the instrument before 19 October 2017 it may not contain the certificate. In this case, you should also include a letter signed by the seller(s) and purchaser(s). This letter must certify that the instrument was executed solely in pursuance of a binding contract entered into before 11 October 2017.

If the:

  • transitional arrangements apply
  • and
  • you paid the Stamp Duty at a rate of 2%

you will not have received a Stamp Certificate.To receive the certificate, you should amend the Stamp Duty return (see Amending a Stamp Duty Return on ROS). 

If you:

  • filed the return on time
  • and
  • paid all the Stamp Duty due on time

the Stamp Certificate will issue automatically to your ROS inbox.

If the:

  • transitional measures apply
  • you have filed a return
  • and
  • you have not paid the full amount of Stamp Duty at the rate of 2%

you will not have received a Stamp Certificate.

To receive the certificate, you should:

  • amend the Stamp Duty return (see Amending a Stamp Duty Return on ROS)
  • pay the full amount of Stamp Duty due at the rate of 2%
  • pay the interest due on late payment (if applicable)
  • pay the surcharge due on late filing (if applicable). 

Once payment has been made you will receive the Stamp Certificate automatically into your ROS inbox.

There is no surcharge or interest chargeable where:

  • the return was filed
  • and
  • the full amount of duty due at the rate of 2% was paid

on time.

Other non-residential property

Apart from:

you also pay Stamp Duty on other non-residential property such as goodwill at the same rate that applies to transfers of land and buildings.

Mixed use property

If your property is part-residential and part non-residential, you apportion the consideration and apply:

  • the residential rate to the residential part
  • and
  • the non-residential rate to the non-residential part.

You should:

  • apportion on a just and reasonable basis
  • and
  • keep a record of how you reached the decision to apportion the consideration.

Next: Leases (including agreements for a lease)