Irish Stamp Duty Calculator
Work out the stamp duty on buying a home in the Republic of Ireland — second-hand or new (with VAT removed), including the €1 million and €1.5 million bands and a Help to Buy estimate for first-time buyers.
Rates checked 28 September 2026 against Revenue and Citizens Information.
Stamp duty to pay
€4,000
Effective rate 1.00% of €400,000
| Band | Rate | Duty |
|---|---|---|
| €0 – €400,000 | 1% | €4,000 |
Current residential rates
Each rate applies only to the part of the price inside that band, not the whole price.
Residential property (from 2 October 2024)
| Part of the price | Rate |
|---|---|
| Up to €1,000,000 | 1% |
| €1,000,001 – €1,500,000 | 2% |
| Over €1,500,000 | 6% |
New homes: charged on the price excluding VAT (13.5% on houses; 9% on qualifying new apartments from 8 Oct 2025 to 31 Dec 2030). No separate first-time buyer rate.
Other rates and schemes
- Non-residential property: 7.5%
- Buying 10+ houses in 12 months: 15% (apartments are treated differently)
- Help to Buy (first-time buyers, new homes): up to the lesser of €30,000 or 10% of the price, homes up to €500,000, 70%+ mortgage, until 31 Dec 2029. Revenue · Citizens Information
Sources: Revenue — Stamp Duty rates, Citizens Information — Stamp duty on property, Citizens Information — Help to Buy. Rates can change in each October Budget.
Stamp duty questions (Ireland)
When is stamp duty paid on a house in Ireland?
Your solicitor files a stamp duty return with Revenue (through ROS) and pays the duty after the sale closes, using money you provide beforehand. Revenue says both are due within 44 days of the date the deed is signed; after that, surcharges and interest apply.
Is there stamp duty relief for first-time buyers in Ireland?
No. First-time buyers pay the same residential rates as everyone else. First-time buyers of new homes may qualify for Help to Buy — a refund of income tax paid in the previous four years, up to the lesser of €30,000 or 10% of the price, on homes up to €500,000 with a mortgage of at least 70%.
How does VAT affect stamp duty on a new home?
Stamp duty is charged on the price excluding VAT. New houses carry VAT at 13.5%. The VAT rate on qualifying new apartments was cut to 9% from 8 October 2025 until the end of 2030. The calculator removes the VAT before working out the duty.
What is the 6% stamp duty rate?
Since 2 October 2024, the part of a residential price above €1.5 million is charged at 6%. It only applies to the portion above €1.5 million — the first €1 million is still 1% and the next €500,000 is 2%.
Is this calculator's figure final?
It's an estimate for buying one home. Mixed-use or non-residential property (7.5%), buying 10 or more houses within 12 months (15%), farm transfers and other reliefs are taxed differently. Your solicitor will confirm the exact amount.
This calculator gives an estimate for buying one residential property and isn't tax or legal advice. Ask your solicitor or Revenue to confirm the amount for your purchase. Looking for the UK version? UK stamp duty calculator.