Stamp Duty Rates 2014
Stamp duty is calculated based on the consideration paid for certain transactions that are recorded in a document (or market value may apply in certain circumstances for example if there is a gift or unascertainable consideration).
Consideration (or market value)
Up to €1,000,000 1%
Excess over €1,000,000 2%
Non Residential Property
2% of consideration (or market value)
Mixed residential and non residential property
Where a transaction includes both residential and non residential property, the consideration must be apportioned between the residential and non-residential elements and the stamp duty is separately calculated on the residential element and the non-residential element.
The residential property is not aggregated with the non-residential property so for residential property up to €1,000,000, the 1% rate will still apply.
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The material in this article is for general information purposes only and does not constitute legal or taxation advice. Specific legal and taxation advice should be sought before acting. All information and taxation rules are subject to change without notice.
No liability whatsoever is accepted by M. McLoughlin & Co. for any action taken in reliance on the information in this article