Stamp Duty from the 8th Dec 2010
From 8 December 2010 onwards, the only factor affecting the amount of stamp duty is the value of the property.
New rates
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 new rates apply to instruments of transfer dated on or after 8 December 2010
All information contained herein is for guidance purposes only. Legal advice should be sought for all matters relating to tax and stamp duty liabilities.
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