Irish Stamp Duty Calculator (2026 Residential Rates)
The exact Irish residential stamp duty on any purchase price, with each band broken down.
Irish residential stamp duty rates and worked examples
Standard residential stamp duty is tiered: 1% on the first €1,000,000, 2% between €1,000,000 and €1,500,000, and 6% above €1,500,000. On a new build, duty is charged on the price net of 13.5% VAT.
| Purchase price | Second-hand duty | Effective rate | New-build base (ex. 13.5% VAT) | New-build duty |
|---|---|---|---|---|
| €300,000 | €3,000 | 1.00% | €264,317 | €2,643 |
| €400,000 | €4,000 | 1.00% | €352,423 | €3,524 |
| €500,000 | €5,000 | 1.00% | €440,529 | €4,405 |
| €650,000 | €6,500 | 1.00% | €572,687 | €5,727 |
| €800,000 | €8,000 | 1.00% | €704,846 | €7,048 |
| €1,200,000 | €14,000 | 1.17% | €1,057,269 | €11,145 |
Common questions on Irish stamp duty
What are the residential stamp duty rates in Ireland for 2026?
For standard residential property purchases in Ireland (rates in force since 2 October 2024), stamp duty is charged at 1% on the first €1,000,000 of the purchase price, 2% on the slice between €1,000,000 and €1,500,000, and 6% on any balance above €1,500,000.
How is stamp duty calculated on a new-build house or apartment in Ireland?
On a new-build home, residential stamp duty is calculated on the purchase price excluding 13.5% VAT (the gross price divided by 1.135) rather than the VAT-inclusive price. On a €450,000 new build, the VAT-exclusive base is €396,476 and stamp duty at 1% is €3,965 instead of €4,500.
Do first-time buyers pay stamp duty in Ireland?
Yes. First-time buyers pay the same standard residential stamp duty rates (1% up to €1,000,000) as movers, though new builds qualify for the 13.5% VAT exclusion on the dutiable base and may qualify for the Help to Buy tax rebate.
Residential stamp duty rates (Revenue, since 2 Oct 2024): 1% on the first €1,000,000, 2% on the portion from €1,000,000 to €1,500,000, and 6% on any excess above €1,500,000. New builds: duty is charged on the price net of 13.5% VAT. A 15% rate applies to bulk purchases of 10+ houses (not covered here). Estimate only. Your solicitor handles the actual filing.
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