Stamp Duty Calculator Ireland 2026
Calculate the stamp duty payable on property purchases in Ireland. Enter the property price and type to see the total stamp duty based on 2026 rates from the Revenue Commissioners.
How Stamp Duty Works in Ireland
Stamp duty is a tax charged on the transfer of property in Ireland. When you purchase a residential property, stamp duty is calculated at 1% on the first 1,000,000 euro and 2% on the balance above that amount. For non-residential properties (commercial, industrial, agricultural land), a flat rate of 7.5% applies to the entire purchase price. Stamp duty must be paid to the Revenue Commissioners and the return filed within 44 days of the deed of transfer being executed. The solicitor handling the conveyance typically manages the stamp duty return and payment on behalf of the buyer. Stamp duty is payable by the purchaser and cannot be offset against income tax or capital gains tax.
First-Time Buyer Relief
First-time buyers in Ireland benefit from a reduced stamp duty rate on new residential property. The Help to Buy (HTB) scheme provides a tax rebate of up to 30,000 euro for first-time buyers purchasing or self-building a new property valued up to 500,000 euro. The HTB refund is the lesser of 10% of the purchase price, 30,000 euro, or the total income tax and DIRT paid over the previous four years. Note that standard stamp duty rates still apply to first-time buyer purchases — the HTB is a separate relief. First-time buyers purchasing second-hand properties pay the same stamp duty rates as other residential buyers (1% up to 1 million euro, 2% above).
Stamp Duty on Investment Properties
Investors purchasing residential property in Ireland pay the standard residential stamp duty rates of 1% and 2%. However, a higher rate of 10% applies to the purchase of 10 or more residential properties in a 12-month period (bulk purchase provisions). Non-residential investment properties attract stamp duty at 7.5% of the purchase price. If you are purchasing a mixed-use property that includes both residential and non-residential elements, the stamp duty is apportioned between the residential and non-residential parts. Farm consolidation relief may apply to certain agricultural land transactions, reducing the stamp duty rate to 1% where qualifying conditions are met.
Exemptions and Reliefs Available
Several stamp duty exemptions and reliefs exist in Ireland. Transfers between spouses or civil partners are exempt from stamp duty. Certain transfers of farmland to young trained farmers may qualify for full stamp duty relief. Consanguinity relief provides a reduced rate for transfers of non-residential property between certain relatives. Charities are exempt from stamp duty on property acquired for charitable purposes. Receivers of property under court orders in family law proceedings may also be exempt. It is advisable to consult a solicitor or tax adviser to determine whether any exemption or relief applies to your specific transaction, as conditions and qualifying criteria can be complex.