Quick answer: Stamp duty on residential property is 1% on the first €1M, 2% on the portion between €1M and €1.5M, and 6% above €1.5M. For a new build the percentage is applied to the price excluding VAT, not the advertised price. It must be paid from your own savings within the filing deadline (30 days statutory; Revenue allows up to 44 days before penalties apply) — it cannot be mortgage-funded.
Stamp duty is a tax paid by the buyer when purchasing property in Ireland. It is calculated as a percentage of the purchase price and must be filed and paid within 30 days of the deed being executed. Revenue applies penalties after 44 days (30-day statutory deadline + a 14-day administrative grace period before late-filing surcharges kick in). Your solicitor collects and files on your behalf as part of the conveyancing process.
Residential Rates (2026)
| Purchase Price | Rate |
|---|---|
| Up to €1,000,000 | 1% |
| €1,000,001 to €1,500,000 | 2% |
| Above €1,500,000 | 6% |
| Purchase Price | Calculation | Stamp Duty |
|---|---|---|
| €300,000 | 1% × €300,000 | €3,000 |
| €500,000 | 1% × €500,000 | €5,000 |
| €750,000 | 1% × €750,000 | €7,500 |
| €1,200,000 | (1% × €1m) + (2% × €200k) | €14,000 |
| €2,000,000 | (1% × €1m) + (2% × €500k) + (6% × €500k) | €50,000 |
Apartment carve-out from the 6% rate: Where the same instrument relates to three or more apartments in a single apartment block, the 6% rate on the portion above €1.5M does not apply — only 1% (to €1M) and 2% (€1M–€1.5M) apply. This is separate from the 15% bulk-purchase rate below (which never applies to apartments).
New Builds: Duty Is Charged on the Price Excluding VAT
New homes are sold with VAT (standard rate 13.5%) already included in the advertised price, and Revenue charges stamp duty on the VAT-exclusive amount. To find the chargeable base, divide the advertised price by 1.135. Second-hand homes carry no VAT, so the full purchase price is chargeable.
| Advertised Price (new build) | Chargeable Base (excl. VAT) | Stamp Duty |
|---|---|---|
| €450,000 | €396,476 | €3,965 (1%) |
Note: completed new apartments bought between 8 October 2025 and 31 December 2030 may qualify for the temporary 9% VAT rate, which changes the chargeable base. Your solicitor confirms the exact figure when filing.
Bulk Purchases
A higher rate of 15% applies where a buyer acquires 10 or more residential properties (houses, duplexes) within any 12-month period. Apartments are explicitly exempt from the 15% bulk-purchase rate, regardless of how many are acquired. This exemption was introduced to encourage apartment development; always confirm with your solicitor if you are buying multiple units.
This rate applies to instruments executed on or after 2 October 2024 and was introduced to discourage institutional investors from bulk-buying housing stock. Always confirm current rates with your solicitor or Revenue before completing a large multi-unit transaction.
Apartments and VAT
Buying a completed new-build apartment may have additional VAT considerations. The Budget 2026 introduced a temporary reduced VAT rate for certain apartment sales — see our new builds vs second-hand guide for context. This is separate from stamp duty but worth factoring into your cost estimates for apartment purchases.
Non-Residential Property
Commercial and non-residential property is charged at 7.5%.
First-Time Buyers
There is no stamp duty exemption for first-time buyers — the standard residential rates above apply to everyone.
Key Points
- Paid by the buyer, not the seller.
- Statutory deadline: 30 days from execution of the deed. Revenue applies late-filing surcharges after 44 days (30 days + 14-day grace period). Your solicitor remits on your behalf before this point.
- Stamp duty is not included in your mortgage — it must be funded separately from your own resources.
- New builds are subject to stamp duty in the same way as other residential purchases, based on the chargeable consideration in the transfer.
- Apartments are exempt from the 15% bulk-purchase rate (the 15% rate applies to houses and duplexes only).
- Mixed-use, non-residential, and bulk-purchase transactions have different stamp duty treatment — confirm the applicable rate with your solicitor before closing.
Common Questions
Q: Do first-time buyers get a stamp duty exemption? No — stamp duty applies equally to all buyers regardless of whether it's your first purchase. There is no exemption or reduced rate for first-time buyers. Budget approximately 1% of the purchase price.
Q: When exactly do I pay stamp duty? Stamp duty is due within 30 days of the deed being executed (the statutory deadline). Revenue applies late-filing surcharges after 44 days (the 30-day deadline plus a 14-day administrative grace period). Your solicitor collects and files it with Revenue on your behalf as part of the conveyancing process — in practice you won't need to think about this deadline directly.
Q: How much stamp duty on a €450,000 house? €4,500 — that's 1% × €450,000. The 2% rate only kicks in on the portion above €1M, so most buyers purchasing under €1M pay exactly 1% of the price.
Q: Can I use my mortgage to pay stamp duty? No. Stamp duty is separate from the purchase price and cannot be funded by a mortgage. It must come entirely from your own resources, alongside other buying costs like solicitor fees.