Ireland First-Time Buyer Stamp Duty Calculator 2026
Calculate residential stamp duty as a first-time buyer in Ireland for 2026. Standard rate is 1% up to €1 million and 2% on the portion above €1 million. Includes Help to Buy interaction and the bulk-purchase 10% rate test.
Irish Stamp Duty Rates for 2026
Stamp duty in Ireland is paid by the buyer of residential property at the rate of 1% on the first €1 million of the purchase price and 2% on the portion above €1 million. These rates apply equally to first-time buyers and non-first-time buyers as a residential rate; there is no separate first-time-buyer reduction since the dual-rate regime came in. A €450,000 home triggers €4,500 in stamp duty (450,000 × 1%). A €1.4 million home triggers €18,000 (1m × 1% + 400k × 2%). Bulk purchases of 10 or more residential units in any 12-month period (introduced under section 31E of the Stamp Duties Consolidation Act 1999 to deter institutional buyers) attract a higher rate of 10% on the entire transaction. Stamp duty is payable to Revenue within 44 days of the date of execution of the deed; late filing attracts a 5% penalty plus interest.
Help to Buy and First-Home Scheme Interaction
First-time buyers of newly built residential properties can claim Help to Buy (HTB), which is a refund of income tax and DIRT paid in the previous four years up to the lesser of €30,000 or 10% of the purchase price (the cap was increased from €20,000 in 2020). HTB is paid directly to the developer on the buyer's behalf as part of the deposit, reducing the cash needed at drawdown. HTB does not change the stamp duty calculation — the duty is still based on the gross purchase price including VAT. The First Home Scheme (FHS) is a separate equity-share product where the State and participating banks take up to 30% equity in the property in exchange for funding the gap between mortgage and purchase price. FHS applies to new builds only and is income-capped. Combined with HTB, an FTB can buy a €450,000 home with as little as €25,000 cash deposit instead of €60,000, but stamp duty of €4,500 must still be paid at closing — typically rolled into the mortgage drawdown.
Mortgage Lending Rules and Affordability Caps
The Central Bank of Ireland macroprudential rules cap first-time-buyer mortgages at 4× gross income (loan-to-income, LTI) and 90% loan-to-value (LTV). For a €450,000 purchase with €45,000 deposit, the buyer needs gross household income of at least €101,250 to qualify. Lenders can exceed these caps for up to 15% of new FTB lending, but most stay inside the rules. Non-FTB rules are stricter at 3.5× LTI and 80% LTV. The 4× LTI is up from the previous 3.5× cap that applied through 2022. For 2026, expect the Central Bank to maintain the 4× FTB rule subject to the November 2025 review. Last updated: 2026, based on Stamp Duties Consolidation Act 1999, Finance Act 2024 amendments, and Central Bank macroprudential framework. Source: revenue.ie and centralbank.ie.
Other Costs at Closing
Beyond stamp duty, FTBs face several additional fixed costs at closing. Solicitor fees average €1,500-€3,000 depending on the firm and complexity. Land Registry registration is €700 for properties €400,000-€1,000,000 and €700 for first registration, with a separate €200 Property Registration Authority charge. Local Property Tax (LPT) for the year of purchase must be paid pro rata to the seller. Survey costs €400-€800 for a Building Energy Rating (BER) assessment. Mortgage protection insurance is mandatory; expect €15-€40/month for typical FTB cover. Plan for total closing costs of €7,000-€10,000 on a €450,000 purchase before any fixtures, fittings, or moving costs.