IE Stamp Duty Residential 2026 Calculator
Irish stamp duty on residential property is 1% on the portion under €1,000,000 and 2% on the portion above. Calculate stamp duty for your property purchase with banded rate applied correctly.
Banded Stamp Duty 2026
Standard residential rate: 1% on the first €1,000,000 of purchase price + 2% on the excess. A €1.5M property: 1% × €1M + 2% × €500K = €10K + €10K = €20K. Effective rate: 1.33%. Higher-value properties pay more on the marginal portion.
First-Time Buyer Help To Buy
Help to Buy (HTB) scheme refunds income tax paid in the prior 4 years up to €30,000 (or 10% of purchase price, whichever is lower). New-build only, purchase price up to €500,000, applicant must be a first-time buyer. Separate from stamp duty but reduces net cost of purchase.
Multi-Property Buyers (10% Rate)
Finance Act 2024 introduced a 10% stamp duty rate for residential property buyers who acquire 3 or more residential units in any 12-month period. Designed to discourage institutional purchase of family homes. Applies to all qualifying units, not just the third+.
Source: Revenue.ie Stamp Duty Manual 2026, Finance Act 2024, Stamp Duties Consolidation Act 1999. Last updated: May 2026.