Ireland Stamp Duty Calculator 2026

How Irish Stamp Duty Works in 2026

Stamp duty is a tax paid by the buyer on the transfer of property in Ireland. It is administered by Revenue and must be paid within 44 days of executing the deed. The amount depends on the type of property (residential, non-residential, or a mix), the purchase price, and — since 2021 — whether the transaction qualifies as a bulk purchase. For most residential transactions, stamp duty is a straightforward two-tier calculation applied to the purchase price. Rates and thresholds quoted here are sourced from Revenue.ie. Last updated: May 2026.

Stamp duty is typically handled by your solicitor, who files a Stamp Duty return (Form SD) with Revenue and pays the duty out of the closing funds on completion day. The buyer is ultimately responsible for ensuring it is paid on time, as late payment attracts a penalty equal to the outstanding duty plus interest.

2026 Stamp Duty Rates at a Glance

The table below summarises the applicable rates for all main transaction types under Irish law in 2026.

A key point for most buyers: on a residential property priced at €450,000 the stamp duty is simply 1% × €450,000 = €4,500. On a €1,500,000 residential property you pay 1% on the first €1,000,000 (€10,000) plus 2% on the remaining €500,000 (€10,000), giving a total of €20,000. The effective rate on the full price in that case is 1.33%.

Bulk Purchase Surcharge Explained

The bulk purchase rate of 10% was introduced in the Finance Act 2021 and tightened in subsequent Finance Acts to discourage investment funds from acquiring large tranches of new homes that would otherwise be available to owner-occupiers. It applies when a buyer (or a group of connected buyers) acquires 10 or more residential units in a 12-month period. The 10% flat rate replaces the standard 1%/2% residential rates for all units in the qualifying purchase — it is not just applied to the units above the threshold.

Certain acquisitions are exempt from the bulk purchase charge, including purchases by local authorities, approved housing bodies (AHBs), and direct provision providers. If you are a developer acquiring units for immediate resale and the Relevant Buildings Certificate conditions are met, different rules may apply. Always confirm your position with a solicitor specialising in property tax before signing contracts on bulk acquisitions.

Stamp Duty and First-Time Buyers

As of 2026, there is no separate first-time buyer stamp duty exemption or reduced rate in Ireland. First-time buyers pay the same 1% (up to €1m) and 2% (balance) residential rates as other buyers. The main financial supports available to first-time buyers are the Help to Buy scheme (a tax refund of up to €30,000 on new builds) and the First Home Scheme (shared equity), which are separate programmes administered by the Revenue Commissioners and the First Home scheme respectively. This calculator therefore applies the standard residential rate for first-time buyers, consistent with Revenue guidance.

Note that while stamp duty itself does not differ for first-time buyers, the LTI (loan-to-income) mortgage rules and LTV limits for first-time buyers set by the Central Bank of Ireland are more generous than for second-time buyers, which can affect how much of a property price is funded by mortgage versus deposit — but this does not affect the stamp duty calculation.

Stamp Duty on Non-Residential and Mixed-Use Property

Commercial, agricultural, and industrial property transactions attract stamp duty at a flat rate of 7.5% on the full purchase price, regardless of value. Where a property has both a residential and a commercial element (for example, a shop with a flat above), Revenue will generally apportion the price between the residential and non-residential components, with each element taxed at the applicable rate. The apportionment must be done on a bona fide basis and is typically agreed between the solicitors for both parties. If the non-residential element is minor (ancillary to the residential use), Revenue may treat the whole property as residential — seek professional advice if your purchase is mixed-use.

Stamp Duty on Gifts and Family Transfers

Stamp duty is not limited to ordinary market sales — it also applies when property is gifted or transferred between family members, even when little or no money changes hands. In these cases Revenue charges duty on the market value of the property at the date of transfer, not on the amount actually paid. So a parent transferring a €400,000 home to a child for free still triggers stamp duty calculated on the €400,000 value, at the standard residential rates (1% up to €1m, 2% on the balance).

One important relief applies to farmland:

• Consanguinity relief — transfers of agricultural land between certain blood relatives (e.g. parent to child) can be charged at a reduced rate of 1% instead of the standard 7.5% non-residential rate, where the conditions are met.
• Residential gifts — a gifted or below-value home is charged at the normal 1%/2% residential rates on its market value, with no family discount.

Gift and inheritance transfers can also carry Capital Acquisitions Tax (CAT) separately from stamp duty — always confirm both with a solicitor before transferring.

Stamp Duty on Gifts and Family Transfers

Stamp duty is not limited to ordinary market sales — it also applies when property is gifted or transferred between family members, even when little or no money changes hands. In these cases Revenue charges duty on the market value of the property at the date of transfer, not on the amount actually paid. So a parent transferring a €400,000 home to a child for free still triggers stamp duty calculated on the €400,000 value, at the standard residential rates (1% up to €1m, 2% on the balance).

One important relief applies to farmland:

• Consanguinity relief — transfers of agricultural land between certain blood relatives (e.g. parent to child) can be charged at a reduced rate of 1% instead of the standard 7.5% non-residential rate, where the conditions are met.
• Residential gifts — a gifted or below-value home is charged at the normal 1%/2% residential rates on its market value, with no family discount.

Gift and inheritance transfers can also carry Capital Acquisitions Tax (CAT) separately from stamp duty — always confirm both with a solicitor before transferring.