Stamp Duty rates (Non-Residential)

Non-Residential Property is any property other than residential property, stocks or marketable securities or policies of insurance. It includes (but is not limited to) sites, offices, factories, other business premises, shops, public houses, land and goodwill attaching to a business.

For instruments executed after the 7th December, 2011, there is a single rate of 2% that applies to all Non-Residential Property.  The previous exempt threshold of €10,000.00 has also been abolished.