Irish Mortgage Interest Relief

Mortgage Interest Relief is available on a monthly basis as follows:

First Time Buyers
Single €66.67 €4000 < 20% divided by 12
Married €133.33 €8000 < 20% divided by 12
 
Second Time Buyers
Single €42.33 €2540 < 20% divided by 12
Married €84.663 €5080 < 20% divided by 12

Irish Stamp Duty Rates and Bands

Stamp Duty is charged at the following rates:

Purchase Price 1st Time
Buyers 		Other Owner Occupiers
& Investors
Up to 127,000 Nil Nil
€127,000 - €190,461 Nil 3%
€190,462 - €253,948 Nil 4%
€253,949 - €317,434 Nil 5%
€317,435 - €380,921 3% 6%
€380,922 - €634,869 6% 7.5%
€634,870+ 9% 9%
Stamp Duty on the purchase of Commercial property is charged at 9.00%

Irish Capital Gains Tax

Capital Gains Tax is charged at a rate of 20% on any profit gained from the sale of a commercial or investment property. Irish Capital Gains Tax is not payable when you sell your principal private residence.