Stamp Duty Calculator
Some exceptions to the above rates of Stamp Duty are as follows
Stamp Duty on New Houses and Apartments
Owner Occupiers of new Houses/Apartments are exempt from Stamp Duty, provided the floor area of the house or apartment does not exceed 125 sq. metres and a Floor Area Compliance Cert has been issued.
Transfer of Property between Relatives
Stamp duty is payable at half the normal rate applicable if there is a transfer of property (other than shares) to certain relatives (e.g., a parent, grandparent, step-parent, child, brother, sister, half-brother, half-sister, aunt, uncle, niece or nephew). This relief is not available on leases or on transactions involving cousins and/or in-laws.
Site Transfers From Parent to Child
Stamp Duty and Capital Gains Tax do not apply where a parent transfers a site to a child. The site must be for the construction of the child's principal private residence and the market value of the site must not greater than €253,947.62. A parent can only transfer one site to each child to take advantage of this exemption. If the child then sells the site without the principal private residence being built and lived in for 3 years, there will be a clawback of the capital gains tax relief permitted. There will be no clawback if the child dies.
Rates of stamp duty on land/housing sites without residential buildings
| Up to €10,000 | Exempt |
| €10,001 - €20,000 | 1% |
| €20,001 - €30,000 | 2% |
| €30,001 - €40,000 | 3% |
| €40,001 - €70,000 | 4% |
| €70,001 - €80,000 | 5% |
| €80,001 - €100,000 | 6% |
| €100,001 - €120,000 | 7% |
| €120,001 - €150,000 | 8% |
| Over €150,000 | 9% |
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