Stamp Duty on an Irish Home: The Rates and What You Pay

Published 28 July 2026

Tiered blocks of the Irish residential stamp-duty bands: 1% up to €1 million, 2% between €1 million and €1.5 million, and 6% above €1.5 million, showing most buyers pay 1%

Stamp duty on a home in Ireland is charged in bands: 1% on the first €1 million of the price, 2% on the part between €1 million and €1.5 million, and 6% on anything above €1.5 million. Because most homes cost well under €1 million, the great majority of buyers simply pay 1% of the price. There is no first-time-buyer exemption; a first-time buyer pays the same rate as everyone else.

The rates, in plain terms

The bands are marginal, so each rate applies only to the slice of the price that falls in it, not to the whole price once you cross a threshold. The purchaser is legally responsible for the duty, though in practice your solicitor files the return and pays Revenue through the e-stamping system, usually within 44 days of signing. Stamp duty is a cash cost at closing: it cannot be added to your mortgage, so it has to come from your savings alongside your deposit.

Worked examples

A €400,000 home: 1% of the whole price, so €4,000.
A €1,200,000 home: €10,000 on the first €1 million (1%) plus €4,000 on the next €200,000 (2%), so €14,000.
A €2,000,000 home: €10,000 (1%) plus €10,000 on the €1m to €1.5m band (2%) plus €30,000 on the top €500,000 (6%), so €50,000.

You can run any price across the bands in the Ireland stamp duty calculator.

New builds are charged on the price minus VAT

A new home carries VAT at 13.5%, and stamp duty is charged on the price excluding that VAT rather than the sticker price. To find the base, divide the VAT-inclusive price by 1.135. On a €400,000 new build that gives a base of about €352,423, so the duty is roughly €3,524 rather than the €4,000 a second-hand home at the same price would attract. It is a small saving, but a real one, and easy to miss when budgeting.

First-time buyers and the schemes

A first-time buyer pays the standard 1% like any other buyer; there is no reduced stamp duty rate. The supports aimed at first-time buyers work on the deposit instead. Help to Buy refunds income tax toward your deposit and the First Home Scheme provides shared-equity funding, but neither touches the stamp duty bill. Treat the 1% as a separate line in your budget, on top of the deposit and legal fees. Our guide to Help to Buy and the First Home Scheme covers those supports in full.

Other rates you might meet

A few higher rates exist but rarely touch an owner-occupier. Non-residential property is charged at 7.5%, and a 15% rate applies where someone buys 10 or more houses in a 12-month period. Transfers between spouses or civil partners are exempt, and a home bought under the local authority tenant purchase scheme is capped at a token amount. For a standard home purchase, the 1% rate is almost always the only one that matters.

A note on accuracy

These are the rates in place for 2026 under the Budget 2025 structure, and stamp duty is revised from time to time in Budgets. For the current figures see Revenue on stamp duty and Citizens Information, and confirm your own position with a solicitor before closing.

Frequently asked questions

How much is stamp duty on a €400,000 house in Ireland?

€4,000. The 1% rate applies to the whole price because it is below €1 million. If it is a new build, the duty is charged on the price excluding 13.5% VAT, which brings it down to about €3,524.

Do first-time buyers pay stamp duty in Ireland?

Yes, at the standard 1% rate. There is no first-time-buyer exemption from stamp duty. Help to Buy and the First Home Scheme are separate deposit supports, not stamp duty reliefs, so budget for the 1% as a cash cost on top of your deposit.

When and how is stamp duty paid?

At closing. Your solicitor files the return and pays Revenue through the e-stamping system, normally within 44 days of the deed being signed. It is paid from your savings, not added to your mortgage.

Is stamp duty different on a new build?

The rate is the same, but it is charged on the price excluding VAT, currently 13.5%. Dividing the VAT-inclusive price by 1.135 gives the base, so the duty on a new build is a little lower than on a second-hand home at the same sticker price.

What are the higher rates I keep seeing?

2% applies to the part of a price between €1 million and €1.5 million, and 6% to anything above €1.5 million. Non-residential property is 7.5%, and a 15% rate applies where someone buys 10 or more houses in a 12-month period. Most home buyers only meet the 1% rate.