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.