Stamp duty on residential property
For properties valued up to €1 million, the new rate is 1% of the full value. For properties valued over €1 million, the rate of 1% applies to the first €1 million and a rate of 2% applies to the balance.
The following rates of stamp duty apply to all residential property:
| Rates | |
| Property value | Rate |
| Up to €1,000,000 | 1% |
| Balance | 2% |