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Irish Revenue Notes Revision of Stamp Duty Rates on Residential Property

24 October 2024

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Approved Changes

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Ireland

Irish Revenue has issued eBrief No. 261/24 on revised rates of stamp duty on residential property. --- Revenue eBrief No. 261/24 Revised Rates of Stamp Duty on Residential Property The rates of Stamp Duty on residential property were revised as part of Budget 2025. These revised rates came into effect on 2 October. Since 2 October, the standard rates of Stamp Duty in respect of residential property are: 1 per cent where the consideration does not exceed €1 million, or where the consideration exceeds €1 million: 1 per cent on the first €1 million, 2 per cent on the next...