Ireland Stamp Duty Calculator
Ireland
Stamp duty on a home purchase
Work out the stamp duty on an Irish house or apartment — 1% up to €1m, 2% to €1.5m and 6% above — including the VAT-exclusive rule for new builds.
Ireland stamp duty calculator
Property
Residential rates: 1% up to €1m, 2% on €1m–€1.5m, 6% above €1.5m (from 2 Oct 2024).
Stamp duty payable
€4,500
Effective rate 1.00%
How it is calculated
| Slice | Rate | Duty |
|---|---|---|
| €0 – €450,000 | 1% | €4,500 |
Assumptions
Residential property rates only. Non-residential property is charged at 7.5%, and purchases of 10 or more houses attract the 15% bulk-buyer rate. Stamp duty is paid by the buyer and is normally handled by your solicitor within 44 days of the deed. Not legal advice — confirm with your solicitor or Revenue.
How Irish stamp duty works
Stamp duty is a tax on the transfer of property, paid by the buyer. For residential property it is charged in slices: 1% of the price up to €1 million, 2% on the portion between €1 million and €1.5 million, and 6% on anything above €1.5 million (a rate introduced in Budget 2025). Because the bands are marginal, a €1.1m home pays 1% on the first million and 2% only on the extra €100,000 — €12,000 in total, not 2% of everything. For most buyers the duty is simply 1% of the price.
New builds and VAT
New homes sold by developers include 13.5% VAT in the price, and stamp duty is charged on the price before VAT. A €450,000 new build therefore has a VAT-exclusive price of about €396,500, and duty of roughly €3,965 rather than €4,500. The calculator handles this when you tick the new-build box. Second-hand homes have no VAT, so duty is charged on the full price.
Budgeting for it
Stamp duty cannot be added to your mortgage, so it comes from savings alongside your deposit, solicitor's fees (typically €1,500–€3,000 plus outlays), the valuation and survey. On a €400,000 second-hand home, budget about €4,000 of duty. Unlike the UK there is no first-time buyer relief — support for first-time buyers comes through the Help to Buy tax refund and the First Home shared-equity scheme instead, and neither changes the duty payable.
Limitations & disclaimer
Residential rates only. Non-residential property (7.5%), the 15% bulk-purchase rate, transfers between spouses, and inheritance or gift situations are outside this calculator. Rates can change at a Budget; confirm the current figures with your solicitor or Revenue. Not legal or financial advice.
FAQs
How much is stamp duty on a house in Ireland?
1% of the purchase price up to €1 million, 2% on the portion from €1m to €1.5m, and 6% on anything above €1.5m. A €350,000 home costs €3,500; a €1.2m home costs €14,000.
Do first-time buyers pay stamp duty in Ireland?
Yes. Unlike the UK, Ireland has no first-time buyer stamp duty exemption — everyone pays the same residential rates. First-time buyers get help through the Help to Buy scheme and the First Home Scheme instead.
Is stamp duty charged on the VAT-inclusive price of a new build?
No. For new homes bought from a developer, stamp duty is charged on the price excluding VAT (13.5%). Tick the new-build box in the calculator to apply this.
When and how is stamp duty paid?
Your solicitor files the return and pays Revenue within 44 days of the deed being signed — normally it is collected from you at closing along with legal fees. Late filing attracts interest and penalties.
What about apartments, sites, or commercial property?
Apartments are residential and use the same rates. Non-residential property (shops, offices, farmland, bare sites without a building contract) is charged at a flat 7.5%. Buying 10 or more houses in a year triggers the 15% bulk-purchase rate.