How this calculator works
Irish residential stamp duty is a marginal (slice) tax, so each portion of the price is charged at the rate for its band, not the whole price at the top rate. The first €1 million is charged at 1%, the portion from €1 million to €1.5 million at 2%, and anything above €1.5 million at 6%. The calculator applies each band in turn and adds the parts together, then shows the effective rate across the whole price.
Worked example
On a €400,000 home the whole price sits inside the first band, so the duty is 1%, or €4,000. On a €1.2 million home you pay 1% on the first €1 million (€10,000) plus 2% on the next €200,000 (€4,000), for €14,000 in total. A €2 million home reaches all three bands and comes to €50,000.
What changes the duty
- Purchase price — the only input; the bands do the rest.
- New build — duty is charged on the price excluding VAT, so enter the net-of-VAT figure.
- Property type — non-residential (7.5%) and bulk residential purchases (15%) use different rates and are out of scope here.
A note on accuracy
This calculator uses the residential bands in force since Budget 2025 and does not model reliefs (for example young trained farmer or consanguinity relief) or the bulk and non-residential rates. There is no first-time-buyer exemption. For the authoritative position, see Revenue and Citizens Information, and our methodology for the sources.