How Irish stamp duty works
Stamp duty is a tax on the transfer of property, paid by the buyer. Residential property is charged in slices: 1% on the first €1 million, 2% on the part from €1 million to €1.5 million, and 6% above €1.5 million. Non-residential property and land — commercial, agricultural or development — carry a flat 7.5%. A 15% rate applies to bulk purchases of ten or more houses (apartments are excluded) in any 12-month period.
New builds and first-time buyers
For a new home, stamp duty is charged on the price excluding the 13.5% VAT, which lowers the bill slightly. Unlike the UK, Ireland gives no stamp-duty discount to first-time buyers — though the separate Help to Buy scheme can refund income tax toward a new-build deposit.
Frequently asked questions
How much stamp duty will I pay?
Enter the price and property type above. Residential is 1% to €1m, 2% to €1.5m and 6% above; non-residential is a flat 7.5%.
Is there first-time-buyer relief?
No. First-time buyers pay the standard residential rates. The Help to Buy scheme is a separate income-tax refund toward a new-build or self-build.
When is it due?
Within 30 days of the deed of transfer, usually arranged by your solicitor. The property can't be registered in your name until it's paid.
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Other countries
UK, France, Spain…
Educational estimate — not tax advice. Ireland 2026: residential 1% (to €1m) / 2% (to €1.5m) / 6% (above), non-residential 7.5%, bulk 15% (10+ houses). New-build figures are charged on the VAT-exclusive price (approximated as price ÷ 1.135). It doesn't model mixed-use apportionment, leases and rent, the three-or-more-apartments rule, or refund schemes. Confirm with Revenue.ie or your solicitor.