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Stamp Duty Rates for Investors

People who rent out new or second-hand houses or apartments are considered 'investors'. The same rates of stamp duty apply to investors as to non-first time owner-occupiers

House price Rate of stamp duty 

Up to:

  • €127,000: Exempt 
  • €127,001 - €190,500: 3%
  • €190,501 - €254,000: 4%
  • €254,001 - €317,500: 5%
  • €317,501 - €381,000: 6%
  • €381,001 - €635,000: 7.5%
  • Over €635,000: 9.0%