Stamp Duty.

Im just abit confused of what stamp duty i will pay.... I recently sold my apartment and i will be signing for a 2nd hand apartment very soon . Its under 800 sq ft and I will be owner occupier . It cost 317500. (as im a 2nd time buyer) Do I pay 5% on the full 317500 or is the first €127000 exempt from stamp and i pay 5% on the difference of 127k to 317500 ??

Cheers !

You pay 5% on the full €317,500 - €15,875

www.rea.ie