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Stamp Duty on Land and Sites

Stamp duty for the purchase of land & sites is based solely on the price and there are no reductions for first-time-buyers or owner-occupiers.

It is calculated as follows:

Price of Property:

Stamp Duty Rate

Up to €10,000

0%

€10,001 - €20,000

1%

€20,001 - €30,000

2%

€30,001 - €40,000

3%

€40,001 - €70,000

4%

€70,001 - €80,000

5%

Over €80,000

6%

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