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.

Recent Posts