Residential Property

Up to €1,000,000 1%

Excess over €1,000,000 2%

Non Residential Property

2%

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.

Shares

1%