|
1st
Time Buyers
(Second-hand house) |
Other
Owner Occupiers/Investors
|
|
|
€
|
Rate
of Stamp Duty
|
Rate
of Stamp Duty
|
|
€0
to €127,000
|
Exempt
|
Exempt
|
|
€127,001
to €190,500
|
Exempt
|
3%
|
|
€190,501
to €254,000
|
3%
|
4%
|
|
€254,001
to €317,000
|
3.75%
|
5%
|
|
€317,501
to €381,000
|
4.5%
|
6%
|
|
€381,001
to €635,000
|
7.5%
|
7.5%
|
|
€635,001
and over
|
9%
|
9%
|
Generally, stamp duty is not paid on the purchase of the house contents (e.g. curtains, carpets, etc.). However, where they are included in the transaction they may have the effect of moving the stamp duty charge into a higher rate.