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 in Ireland is a transfer tax payable by the buyer on every property purchase. For residential property the rate is 1% on the first €1,000,000 and 2% on the balance above €1,000,000. For non-residential property (commercial, industrial, agricultural land, development sites) a flat 7.5% applies to the full consideration. A higher 10% rate applies to bulk purchases of 10 or more residential units within 12 months. Stamp duty must be paid and the return filed with the Revenue Commissioners through the e-stamping system within 44 days of the deed of transfer being executed. The buyer's solicitor typically handles filing and payment as part of conveyancing. Stamp duty cannot be offset against income tax or capital gains tax. Authority: Revenue Commissioners — Stamp Duty.
How Much Stamp Duty Will I Pay in Ireland?
To work out your stamp duty, take the agreed purchase price and apply the band for your property type. On a typical second-hand home below €1m you pay a flat 1% — so a €400,000 home costs €4,000 in stamp duty. Above €1m, the first €1m is charged at 1% and only the excess at 2%, so the headline 2% never applies to your whole price. The calculator above does this banding for you in one step; enter your price and type to see the exact figure and effective rate before you talk to your solicitor. Because stamp duty is a one-off purchase cost on top of your deposit and mortgage, it helps to size it alongside your repayments using our Mortgage Calculator Ireland when budgeting for a move. If you are buying your first home, check whether you also qualify for the First-Time Buyer Stamp Duty relief and the Help to Buy rebate, both of which can offset thousands against your overall buying costs even though they do not reduce the stamp duty rate itself.
Stamp Duty Rates Ireland 2026: Quick Reference Table
| Property Type | Rate | Threshold | Example |
|---|---|---|---|
| Residential — first €1m | 1% | €0–€1,000,000 | €350,000 → €3,500 |
| Residential — balance over €1m | 2% | Above €1,000,000 | €1.5m → €10,000 + €10,000 = €20,000 |
| Non-residential / commercial | 7.5% | From €1 | €500,000 → €37,500 |
| Bulk residential (10+ in 12 months) | 10% | 10th unit onward | €300,000 unit → €30,000 |
| Farm consolidation relief | 1% | Qualifying ag transfers | Reduced from 7.5% |
| Spouse / civil partner transfer | 0% | Full exemption | No duty payable |
Rates are effective for 2026 per Revenue.ie rates schedule. The 10% bulk-purchase rate (introduced May 2021 anti-investor measure) applies to the total acquisition price of the 10th and subsequent units in any rolling 12-month window. Apartments and units in single developments are excluded from the 10% rate.
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.
Stamp Duty Calculator Ireland — Worked Examples 2026
These worked examples show the exact stamp duty figure on common Irish purchase prices using 2026 Revenue.ie bands. A €250,000 first-time buyer apartment pays €2,500 (1% flat). A €350,000 second-hand home pays €3,500. A €500,000 new build pays €5,000 stamp duty plus qualifies for up to €30,000 Help to Buy rebate (net cost €0–€5,000 depending on prior tax paid). A €750,000 Dublin family home pays €7,500. A €1,250,000 purchase pays €15,000 (€10,000 on first €1m at 1% + €5,000 on €250k balance at 2%). A €2,000,000 property pays €30,000 (€10,000 + €20,000). For non-residential: a €500,000 commercial unit pays €37,500 flat at 7.5%. Effective rate stays at 1% until €1m, then climbs slowly — even at €1.5m the effective rate is only 1.33%. Source: Revenue.ie — Residential Stamp Duty Rates. Updated 2026-06-20.
Help to Buy + First-Time Buyer Reliefs 2026
First-time buyers in Ireland do not get a reduced stamp duty rate — the 1%/2% bands apply equally. However the Help to Buy (HTB) scheme, extended to 31 December 2029 in Budget 2025, provides a separate income-tax rebate of up to €30,000 for first-time buyers purchasing or self-building a new property valued up to €500,000. The HTB refund is the lesser of (a) 10% of the purchase price, (b) €30,000, or (c) total income tax + DIRT paid in the previous four years. Buyers must take out a mortgage of at least 70% loan-to-value and live in the property as their principal private residence for five years. Apply via myAccount on Revenue.ie. Source: Revenue.ie — Help to Buy Incentive. Note: Vacant Homes Tax (separate from stamp duty) at 7× LPT charge applies to homes occupied <30 days/year — relevant if buying a derelict or under-used property to renovate. Last updated 2026-06-27 with 2026 Revenue.ie rates and Budget 2025 HTB extension.
Stamp Duty Calculator Ireland: Use Before Bidding and Mortgage AIP
Use this stamp duty calculator before you sign anything — most Irish buyers under-budget by exactly the stamp duty figure because Approval in Principle (AIP) from your lender only covers the mortgage, not your purchase costs. A typical Dublin €450,000 second-hand home triggers €4,500 stamp duty (1% flat), and your solicitor needs that cleared funds within 44 days of contract execution per the e-stamping rules. Recommended workflow: (1) get AIP from your bank, (2) run the calculator above on your maximum bid, (3) add stamp duty + ~1.5% solicitor + ~€150–€300 BER + ~€500 survey to your deposit savings target. The Central Bank of Ireland macroprudential rules cap first-time buyer LTV at 90% and LTI at 4× gross income, so stamp duty competes directly with your deposit — every extra €1,000 of bid is €10 of stamp duty you must hold in cleared cash. Reference: Central Bank of Ireland — Mortgage Measures. For the full budgeting picture pair this with our Mortgage Calculator Ireland and First-Time Buyer relief calculator.
After Stamp Duty: Local Property Tax (LPT) and Annual Costs You'll Owe from Year 1
The stamp duty calculator handles the one-off purchase tax, but Irish homeowners also owe Local Property Tax (LPT) every year starting the November after purchase. Per Revenue.ie LPT guidance, LPT is charged on 20 value bands: Band 1 (€1–€200k) pays €95/year, Band 4 (€350k–€437.5k) pays €327, Band 8 (€612.5k–€700k) pays €529, Band 12 (€962.5k–€1.05m) pays €1,065, and above €1.75m the rate becomes marginal (0.25% on excess over €1.75m). Local authorities can adjust the base rate ±15% via the Local Adjustment Factor — Dublin City Council +15%, Fingal −15%, Cork County ±0%. Additional ongoing costs Irish buyers underestimate: Home insurance €400–€900/year (mandatory for mortgage), Management fee €1,200–€3,500/year (apartments/duplexes), Building Energy Rating (BER) refresh €150 every 10 years, Vacant Homes Tax 7× LPT if occupied <30 days/year, and Non-Principal Private Residence (NPPR) arrears for pre-2013 owners. Budget for LPT + insurance + management as ~€1,500–€4,500/year on top of your mortgage — often the tipping point between "affordable" and "stretched" per the Central Bank affordability tests. Updated 2026-07-14.
Frequently Asked Questions
What is the stamp duty rate on residential property in Ireland?
The stamp duty rate on residential property in Ireland is 1% on the first 1,000,000 euro of the purchase price and 2% on the amount above 1,000,000 euro. This applies to all residential property purchases including second-hand homes, new builds, and investment properties. The rate applies to the full consideration including VAT where applicable on new properties.
Do first-time buyers pay stamp duty in Ireland?
Yes, first-time buyers in Ireland pay the same stamp duty rates as other residential buyers — 1% up to 1,000,000 euro and 2% above. However, first-time buyers of new properties may qualify for the Help to Buy (HTB) scheme, which is a separate tax rebate of up to 30,000 euro that helps with the deposit, not a stamp duty exemption.
What is the stamp duty rate on commercial property?
Non-residential (commercial) property in Ireland attracts stamp duty at a flat rate of 7.5% of the total purchase price. This applies to offices, retail premises, industrial units, agricultural land, and development land. There is no threshold or reduced rate — the 7.5% applies to the entire amount from the first euro.
When must stamp duty be paid in Ireland?
Stamp duty must be paid within 44 days of the execution of the deed of transfer. The stamp duty return is filed with the Revenue Commissioners through the e-stamping system. Late filing or payment attracts interest and penalties. Your solicitor typically handles the stamp duty filing and payment as part of the conveyancing process.
Are there any stamp duty exemptions in Ireland?
Yes, several exemptions exist. Transfers between spouses or civil partners are exempt. Certain transfers of farmland to young trained farmers qualify for full relief. Consanguinity relief applies to non-residential property transfers between close relatives at a reduced rate. Charities acquiring property for charitable purposes are also exempt. Court-ordered transfers in family law proceedings may be exempt.
Is stamp duty charged on the deposit or the full price?
Stamp duty is calculated on the total consideration (purchase price) for the property, not just the deposit. If you are paying 350,000 euro for a house with a 35,000 euro deposit, stamp duty is calculated on the full 350,000 euro. The deposit forms part of the total price and is not treated separately for stamp duty purposes.
Do I pay stamp duty on a gifted property in Ireland?
Yes. Stamp duty is payable on gifts of property in Ireland based on the open-market value at the date of the gift, not the consideration paid. The same residential 1%/2% and non-residential 7.5% rates apply. However, gifts between spouses or civil partners are fully exempt. Capital Acquisitions Tax (CAT) may also apply on the gift at 33% above the relevant Group A/B/C threshold — file IT38 with Revenue. A solicitor and tax adviser should review any gift transfer because stamp duty plus CAT can produce a combined effective rate of 35%+ for non-spouse beneficiaries.
How does the Vacant Homes Tax interact with stamp duty?
Vacant Homes Tax (VHT) is separate from stamp duty. VHT is charged at 7 times the basic Local Property Tax (LPT) on residential properties occupied less than 30 days in the chargeable period (1 November to 31 October). When buying a derelict or under-used property in Ireland, you still pay 1% or 2% stamp duty on purchase, then VHT becomes a recurring annual cost from year 2 if the property remains vacant. Renovation periods and properties undergoing substantial works can qualify for exemption — check Revenue.ie VHT guidance before completing the purchase. Budget 2024 increased the VHT multiplier from 5x to 7x LPT.
Does the buyer or the seller pay stamp duty in Ireland?
In Ireland the buyer pays the stamp duty, not the seller. It is a tax on the transfer of the property to the new owner, so it is a purchase cost you budget for on top of your deposit, mortgage, legal fees and survey. Your solicitor collects it from you at completion and files the return and payment with Revenue through the e-stamping system within 44 days of the deed being executed. The seller has no stamp duty liability on the sale, though the seller may have a separate Capital Gains Tax liability on any gain.
How much stamp duty do I pay on a 350,000 euro house in Ireland?
On a 350,000 euro residential purchase in Ireland the stamp duty is 3,500 euro — a flat 1% applies because the price is below the 1 million euro threshold. This is the same whether you are a first-time buyer or a second buyer; the 1% rate is identical. The 3,500 euro must be paid by your solicitor to the Revenue Commissioners through the e-stamping system within 44 days of the deed of transfer being executed. Budget this on top of your deposit, mortgage arrangement fee, legal fees and survey costs.
Is stamp duty different for new builds versus second-hand homes?
No, the stamp duty rate is identical for new builds and second-hand homes in Ireland — 1% on the first 1 million euro and 2% on the balance above. The difference is that new builds may qualify the buyer for the Help to Buy (HTB) scheme, a separate income-tax rebate of up to 30,000 euro for first-time buyers of properties up to 500,000 euro. HTB does not reduce the stamp duty rate but offsets your overall purchase cost. Second-hand homes do not qualify for HTB.
How accurate is this stamp duty calculator Ireland 2026?
This calculator applies the exact 2026 Revenue Commissioners stamp duty bands — 1% on residential up to 1 million euro and 2% above, and 7.5% flat on non-residential — so the figure matches what your solicitor will file via the e-stamping system. The only differences you will see at completion are if (a) the property is mixed-use (apportionment between residential and non-residential), (b) you qualify for consanguinity, farm consolidation, or young trained farmer relief, or (c) the deal involves linked transactions counted together. For straightforward single residential purchases the figure here is the exact amount payable.
When should I use a stamp duty calculator vs my solicitor figure?
Use this stamp duty calculator at three stages: (1) before bidding so you know the total cash you must hold, (2) immediately after going sale agreed to sanity-check your buying budget against the Central Bank LTI/LTV limits, and (3) before signing contracts to confirm your solicitor quote matches the Revenue-aligned figure. Your solicitor produces the final figure for the e-stamping return, but should match this calculator within a few euro on standard residential transactions. Any large gap is worth questioning before you authorise filing.
What Local Property Tax (LPT) will I owe after buying a house in Ireland?
LPT is charged annually on 20 value bands. Band 1 (€0-200k) pays €95/year, Band 4 (€350k-437.5k) pays €327, Band 8 (€612.5k-700k) pays €529, Band 12 (€962.5k-1.05m) pays €1,065. Above €1.75m the rate becomes marginal at 0.25% on the excess. Local authorities can adjust ±15% via the Local Adjustment Factor — Dublin City +15%, Fingal -15%. First LPT bill lands the November after you complete purchase. Register at revenue.ie/lpt within 30 days of completion. Source: Revenue.ie LPT guidance.
What other annual costs should I budget beyond stamp duty and LPT?
Ongoing yearly costs Irish buyers underestimate: (1) Home insurance €400-900/year — mandatory for a mortgage; (2) Management fee €1,200-3,500/year for apartments/duplexes — non-negotiable, set by OMC; (3) Building Energy Rating (BER) refresh €150 every 10 years or when selling; (4) Vacant Homes Tax 7× LPT if occupied under 30 days/year; (5) Chimney sweep €80-120 if solid fuel; (6) Boiler service €90-140/year. Total realistic add-on: €1,500-4,500/year on top of your mortgage. Budget these before stress-testing against the Central Bank 4× LTI cap.