The Fine Gael and Labour economic plan - called Protecting the Progress: An Agreed Agenda on Tax and Jobs - includes a two-point cut in the standard rate of tax from 20% to 18%.
There will be indexation of personal tax credits and bands, and an increase in the home carer's credit to the level of the PAYE credit.
On stamp duty, the plan includes the abolition of duty for first-time home buyers up to €450,000. There will be a restructuring of the system for other buyers and no stamp duty up to €100,000. On the next €350,000, a 5% rate will apply. On the balance, there will be a rate of 9%.
The timing of the changes, the parties say, would be decided on the basis of market conditions but would be implemented as a single measure.
The plan also includes the abolition of excise duty on bio-fuels, a new stamp duty credit linked to a new energy sustainability rating and a rebalancing of vehicle registration tax in a revenue-neutral fashion to favour lower emission vehicles.
Fine Gael and Labour says the proposals have been costed at €3.4 billion and will be delivered over the lifetime of a five-year government. This equates to a gross tax relief of €680m each year.
Other commitments include 'immediate' extension of broadband access across the country and a 25% cut in the burden of red tape on companies. The parties also say they will give energy and telecoms regulators stronger powers.
