A Quick Guide to Stamp Duty Rates in 2025
Stamp duty can add thousands to your property purchase and with new rules effective from 2nd October 2024, large-scale buyers face even higher rates. Here’s what you need to know.
Residential Property (as of 2025):
- 1% on the first €1 million
- 2% on the portion above €1 million
- 6% on the portion above €1.5 million (from 2 Oct 2024)
Commercial Property:
- Flat rate of 7.5%
Sites
Even though you the site may have planning for residential property Commercial stamp duty rates apply. However, a refund can be claimed subject to rules to get the benefit of the residential rate.
Bulk Purchases of Houses:
- 15% rate where 10+ residential houses are acquired over 12 months
Thinking of selling you’re a property and need advice? Contact our tax experts today.

