Consideration (or market value)
Up to â‚¬1,000,000 1%
Excess over â‚¬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 â‚¬1,000,000, the 1% rate will still apply.