Calculate stamp duty on residential and commercial property purchases in Ireland — including the 1%, 2% and 6% residential bands.
✅ Last verified: July 2026 — Based on Revenue.ie official stamp duty rates (Budget 2025 bands)
⚡ Quick Answer
Ireland residential stamp duty 2026: 1% on the first €1,000,000, 2% from €1M to €1,500,000, and 6% above €1.5M. A €400,000 home costs €4,000 in stamp duty; a €2M home costs €50,000. There is no first-time buyer exemption — everyone pays the same rates. Commercial property: flat 7.5%.
🇮🇪 Ireland Stamp Duty Calculator 2026
Stamp Duty
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Effective Rate
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Property Price
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Total Cost
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Property Price-
First €1,000,000 @ 1%-
€1,000,000 – €1,500,000 @ 2%-
Above €1,500,000 @ 6%-
Total Stamp Duty-
Total Purchase Cost-
Ireland Stamp Duty Rates 2026
Property Type / Band
Rate
Notes
Residential — first €1,000,000
1%
All buyers, no FTB exemption
Residential — €1,000,000 to €1,500,000
2%
On the portion in this band
Residential — above €1,500,000
6%
Introduced in Budget 2025 (Oct 2024)
Bulk purchase (10+ houses in 12 months)
15%
Increased from 10% in Budget 2025; apartments excluded
Calculation: 1% × first €1M + 2% × next €500K + 6% × balance above €1.5M.
Understanding Stamp Duty in Ireland
Stamp duty in Ireland is a tax paid to Revenue when you purchase property. Since Budget 2025 (effective 2 October 2024), residential property is charged in three bands: 1% on the first €1,000,000, 2% on the portion between €1,000,000 and €1,500,000, and 6% on anything above €1,500,000. The 6% top band was introduced to target high-value property purchases, but the vast majority of Irish home buyers — anyone purchasing below €1M — still pay a simple 1%.
Unlike the UK, Ireland offers no first-time buyer stamp duty relief — all residential buyers pay the same banded rates. However, first-time buyers of new-build homes can claim the separate Help to Buy (HTB) rebate of up to €30,000 from Revenue, which more than offsets the stamp duty on most starter homes. To deter institutional bulk-buying of family homes, a punitive 15% rate applies when 10 or more houses are purchased within 12 months.
Stamp duty is due within 30 days of executing the deed of transfer, and your solicitor normally files and pays it via Revenue's e-stamping system at completion. Budget for it alongside solicitor fees (€1,500–€3,000), surveyor fees and mortgage costs. Use our Irish Mortgage Calculator to plan your full purchase and our Rent vs Buy Calculator to check if buying makes sense for you.
Example: Stamp Duty on a €2,000,000 Dublin Home
On a €2M residential purchase: the first €1,000,000 is charged at 1% (€10,000), the next €500,000 at 2% (€10,000), and the final €500,000 at 6% (€30,000) — total stamp duty of €50,000, an effective rate of 2.5%. Before Budget 2025, the same purchase would have cost €30,000 — the new 6% band added €20,000.
💡 Ireland Stamp Duty Tips 2026
Residential Rates 2026 — Three Bands
Ireland residential stamp duty is 1% on the first €1,000,000, 2% between €1M–€1.5M, and 6% above €1.5M (since Budget 2025). There is no stamp duty exemption for first-time buyers — everyone pays the same banded rates.
Help to Buy Scheme Offsets the Cost
First-time buyers of new builds can claim the Help to Buy (HTB) rebate of up to €30,000 or 10% of the purchase price (whichever is lower) from Revenue. On a €400,000 new build, HTB can far exceed the €4,000 stamp duty bill.
Commercial Property Rate is Much Higher
Commercial property in Ireland attracts stamp duty of 7.5% — significantly higher than residential rates. It applies to offices, retail, industrial property and non-residential land.
Bulk Buyer Rate is Now 15%
Budget 2025 increased the bulk purchase rate from 10% to 15% for anyone buying 10 or more residential houses within 12 months. Apartments are generally excluded from this rule.
New Builds: Duty on VAT-Exclusive Price
For new residential properties, stamp duty is calculated on the price excluding VAT (13.5%). On a €454,000 new build (VAT-inclusive), duty applies to the €400,000 base — saving you money versus a second-hand home at the same headline price.
Budget for Duty Alongside Other Costs
Stamp duty is due within 30 days of the deed. Plan it with solicitor fees (€1,500–€3,000), surveyor fees (€400–€600) and mortgage protection insurance — total transaction costs typically run 2–3% of the property value.
Ireland Stamp Duty FAQs 2026
How much is stamp duty in Ireland in 2026?
Residential stamp duty is charged in three bands: 1% on the first €1,000,000, 2% on the portion between €1M and €1.5M, and 6% above €1.5M. A €400,000 home attracts €4,000 in stamp duty. These bands have applied since Budget 2025 (October 2024).
Do first-time buyers pay stamp duty in Ireland?
Yes. Unlike the UK, Ireland does not have a stamp duty exemption for first-time buyers. All buyers pay the same banded rates. However, first-time buyers of new builds can claim the separate Help to Buy rebate of up to €30,000, which usually more than covers the duty.
When do you pay stamp duty in Ireland?
Stamp duty is paid within 30 days of executing the deed of transfer. Your solicitor typically handles the payment to Revenue on your behalf at the time of completion.
What is the stamp duty on a €500,000 house in Ireland?
Stamp duty on a €500,000 residential property is €5,000 (1% — it falls entirely within the first band).
What is the stamp duty on a €2,000,000 house in Ireland?
On €2M: 1% on the first €1M (€10,000) + 2% on the next €500K (€10,000) + 6% on the final €500K (€30,000) = €50,000 total, an effective rate of 2.5%.
What is the bulk purchase stamp duty rate?
A 15% rate applies when a person or institution buys 10 or more residential houses in any 12-month period (increased from 10% in Budget 2025). It's designed to deter institutional bulk-buying of family homes. Apartments are generally excluded.
What is the stamp duty rate on commercial property?
Commercial (non-residential) property attracts a flat 7.5% stamp duty. This applies to offices, retail, industrial buildings, and non-residential land.
Sources & References: Revenue.ie — Stamp duty on property (rates & bands per Finance Act 2024 / Budget 2025). Citizens Information — Stamp duty guide. Help to Buy scheme details from Revenue.ie. Last verified July 2026.