As of 2026-10-05. Information, not legal, tax or financial advice.
For instruments executed on or after 2 October 2024, residential property is charged in bands:
| Portion of the price | Rate |
|---|---|
| Up to EUR 1,000,000 | 1% |
| EUR 1,000,000 to EUR 1,500,000 | 2% |
| Above EUR 1,500,000 | 6% |
| Price | Stamp duty |
|---|---|
| EUR 350,000 | EUR 3,500 |
| EUR 500,000 | EUR 5,000 |
| EUR 1,200,000 | EUR 14,000 |
| EUR 2,000,000 | EUR 50,000 |
Stamp duty is not charged on VAT. For a new home, duty is worked out on the VAT-exclusive price. VAT is 13.5% on new houses; 9% applies to qualifying apartments (blocks of 3 or more with common access) from 8 October 2025 to 31 December 2030. Confirm the rate with your solicitor or builder.
Bulk purchases of 10 or more residential units (15%) and 3 or more apartments in one block are treated differently.
Summarised in our own words from the sources above. Figures can change; confirm with the source before relying on them.