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Ireland Stamp Duty Calculator (Property)

Stamp duty on Irish residential property from 2 October 2024 — 1% to €1 million, 2% to €1.5 million and 6% above — plus 7.5% on non-residential property and the 15% bulk-purchase rate.

Purchase price (excluding VAT on new homes)

Property type

New build bought from a developer (price includes 13.5% VAT)

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How it works

Residential: 1% × first €1m + 2% × next €0.5m + 6% × excess (on price ex-VAT for new builds). Non-residential: 7.5%. Bulk (10+ units): 15%

Ireland’s residential stamp duty is low by European standards — 1% on the first million — but Budget 2025 added a new 6% top rate on the slice above €1.5 million (previously 2% applied to everything above €1 million). New homes bought from a builder are priced inclusive of 13.5% VAT, and duty is charged on the VAT-exclusive amount. There is no first-time-buyer exemption, but first-time buyers of new builds can use Help to Buy for the deposit. Commercial property and land pay a flat 7.5%, with a partial refund if the land is developed for housing, and a punitive 15% applies to funds buying ten or more houses in a year.

Worked example

A €450,000 second-hand house: 1% = €4,500. The same price for a new build: price ex-VAT €396,476, duty €3,965. A €2 million home: €10,000 + €10,000 + €30,000 = €50,000.

Frequently asked questions

Do first-time buyers pay stamp duty?

Yes — Ireland has no first-time-buyer stamp-duty relief (it was abolished in 2010). Help to Buy is the main first-time-buyer support.

Is stamp duty charged on a site with a house to be built?

If you buy a site and contract the same builder to build, duty is charged on the combined site plus build cost at residential rates.

Related calculators

Help to Buy Calculator (Ireland)

Check how much Help to Buy refund you can claim on a new home in Ireland — 10% of the price up to €30,000, limited by income tax and DIRT paid in the last four years, with the €500,000 price cap and 70% loan-to-value rule.

Stamp Duty Calculator (SDLT, England & Northern Ireland)

Stamp Duty Land Tax on a purchase in England or Northern Ireland at 2026/27 rates: home movers, first-time buyers, additional homes and buy-to-let (+5%), non-UK residents (+2%), companies and non-residential property, band by band with the payment deadline.

Mortgage Calculator

Estimate your monthly mortgage payment with property tax, insurance, PMI and HOA fees, then see the payoff date, a full amortization schedule and how much extra payments save.

Uses Irish 2025 rates, bands and credits (Budget 2025). PRSI rises 0.1 point each October and bands change every Budget — check revenue.ie for the current figures. Educational estimate, not tax advice.