Stamp Duty Guide
How much stamp
duty will you pay?
Almost every Irish home sells for under €1,000,000, so most buyers pay a flat 1% of the price. Above that it steps up in bands. Here is what you will owe, who pays it, and when.
Stamp duty is one cost of buying; a free PropertyPack snapshot covers the property's risks in about a minute.
The Rates
How much stamp duty do you pay in Ireland?
Residential stamp duty is 1% on the first €1,000,000 of the price, 2% on the portion between €1,000,000 and €1,500,000, and 6% on any balance above €1,500,000. Because almost all homes sell for under €1,000,000, most buyers pay a flat 1% (Revenue, verified 31 August 2026).
| Slice of the purchase price | Stamp duty rate |
|---|---|
| On the first €1,000,000 | 1% |
| On the portion from €1,000,000 to €1,500,000 | 2% |
| On any balance above €1,500,000 | 6% |
What that works out to
Stamp duty is charged slice by slice, so a higher band only ever applies to the part of the price inside it, never the whole amount.
| Purchase price | Stamp duty | Effective rate |
|---|---|---|
| €350,000 | €3,500 | 1% |
| €500,000 | €5,000 | 1% |
| €750,000 | €7,500 | 1% |
| €1,200,000 | €14,000 | 1.17% |
| €1,800,000 | €38,000 | 2.11% |
Source: Revenue stamp-duty rates, current since 2 October 2024; unchanged in Budget 2026. Verified 31 August 2026.
Who Pays, and When
Who pays stamp duty and when is it due?
The buyer pays stamp duty, not the seller. Your solicitor files the stamp-duty return and pays it to Revenue when the sale closes, and it appears in your closing statement alongside the purchase funds. You do not pay it up front at the offer stage, but you should budget for it from the start, because it is due out of your own money at completion, not covered by the mortgage.
Budget it with the deposit
On a typical sub-€1,000,000 home, set aside 1% of the price for stamp duty, on top of the deposit, legal fees and survey costs. It is a certainty, not an estimate.
Revenue
First-time buyers pay it too
There is no first-time-buyer stamp-duty exemption. Help-to-Buy and the First Home Scheme assist with the deposit, but the 1% still applies.
Revenue / Citizens Information
New builds: on the price before VAT
A new home carries 13.5% VAT, and stamp duty is charged on the VAT-exclusive price, so you divide the headline price by 1.135 first. The duty on a new build is therefore slightly lower than on a second-hand home at the same sticker price.
Revenue
Stamp duty is a Government charge, not part of the property's risk. It is fixed by the price, so the real variable in a purchase is the property itself: whether the address carries flood, radon, planning or structural issues that change what it is worth. That is the part worth checking before you commit the far larger sum.
Keep Going
The rest of the buying costs.
Stamp duty is one line in the budget. See how the annual property prices and Local Property Tax fit in, read how to read the Property Price Register, then work through the full buying-a-house checklist.
Check the property, not just the price. A free snapshot in about a minute.
Official data sourced from Irish government agencies
Frequently Asked Questions
Stamp duty in Ireland: FAQs.
How much is stamp duty when buying a house in Ireland?
Residential stamp duty is charged in bands: 1% on the first €1,000,000, 2% on the portion between €1,000,000 and €1,500,000, and 6% on any balance above €1,500,000. Because almost all Irish homes sell for under €1,000,000, the large majority of buyers simply pay a flat 1% of the price. On a €350,000 home that is €3,500.
Do first-time buyers pay stamp duty in Ireland?
Yes. There is no first-time-buyer exemption from stamp duty in Ireland. A first-time buyer pays the same 1% on a normal home as anyone else. Help-to-Buy and the First Home Scheme can help with the deposit, but they do not remove the stamp duty, so budget for it separately.
Is stamp duty charged on the whole price or just part of it?
It is progressive, charged slice by slice. A €1,200,000 home does not pay 2% on the whole price: it pays 1% on the first €1,000,000 and 2% only on the €200,000 above it, which comes to €14,000 in total.
Who pays stamp duty, the buyer or the seller?
The buyer pays stamp duty on a property purchase. Your solicitor files the stamp-duty return and pays it to Revenue as part of closing the sale, then includes it in the closing statement, so it comes out of your funds rather than the seller's.
What is the stamp duty rate for bulk buyers or sites?
A higher rate of 15% applies where someone acquires 10 or more houses in a 12-month period (apartments are outside that 15% rule). Non-residential property, such as a bare site bought on its own, is charged at 7.5%. Ordinary home buyers are not affected by either.
Have stamp duty rates changed for 2026?
No. The current residential bands have applied since 2 October 2024, and Budget 2026 left residential stamp-duty rates unchanged. Rates verified 31 August 2026 against Revenue.
Rates verified 31 August 2026. Sources: Revenue; Citizens Information. This guide is general information, not tax or legal advice; confirm your own liability with your solicitor.
