Stamp Duty Ireland 2026: Rates, Calculator & Complete Guide
Stamp duty in Ireland is charged at 1% on the first €1,000,000 of a residential property's purchase price, and 2% on any amount above €1,000,000. Unlike the UK, Ireland offers no stamp duty relief for first-time buyers. On a typical Dublin home priced at €450,000, you pay €4,500 in stamp duty.
How stamp duty is calculated
Stamp duty is a percentage of the purchase price — not the mortgage amount. For residential property: 1% on the first €1,000,000, then 2% above that threshold.
Example: a €400,000 home pays €4,000. A €1.2m home pays €10,000 (1% on the first €1m) plus €4,000 (2% on the next €200,000) = €14,000 total.
| Property value | Rate | Tax on €400,000 home |
|---|---|---|
| First €1,000,000 | 1% | €4,000 |
| Above €1,000,000 | 2% | N/A |
Is there first-time buyer stamp duty relief?
No. Ireland does not offer reduced stamp duty rates for first-time buyers. The same 1%/2% rates apply to everyone.
First-time buyer support in Ireland comes through separate schemes: the Help to Buy scheme (up to €30,000 tax refund on deposit) and the First Home Scheme (government equity stake up to 30%). These schemes address the deposit gap; they do not reduce stamp duty.
When and how stamp duty is paid
Your solicitor files the stamp duty return and pays the tax using funds from the purchase. Payment falls due within 30 days of the deed being executed — typically closing day.
Late filing carries automatic surcharges of 5% of the duty owed if up to 6 months late, rising to 10% beyond 6 months. Your solicitor handles this as standard in the conveyancing process.
Stamp duty on investment properties
Buy-to-let investors pay the same residential 1%/2% rates. However, if you already own 10 or more residential units, a 10% rate applies to further residential acquisitions under Ireland's bulk-purchase rules introduced in 2021.
Non-residential property (commercial, offices, land) is taxed at 7.5%.
Frequently asked questions
Do I pay stamp duty on a new build?+
Yes. Stamp duty applies to all residential purchases in Ireland — new builds and second-hand homes alike. The 1% rate on the first €1,000,000 applies in both cases.
Can stamp duty be added to my mortgage?+
No. Irish lenders do not allow stamp duty to be rolled into the mortgage. You must have this cash available at closing, on top of your deposit.
Is stamp duty the same across all of Ireland?+
Yes. Stamp duty is a national tax and the same rates apply whether you buy in Dublin, Cork, Galway, or anywhere else in the Republic of Ireland.
Who files and pays stamp duty on my behalf?+
Your solicitor handles this as part of the conveyancing process. They will request the stamp duty funds from you before closing and file the return within the 30-day deadline.
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