Estimate stamp duty on a residential property purchase in Ireland (2026 rates).
Irish residential stamp duty is banded: 1% on the first €1 million, 2% on the portion between €1 million and €1.5 million, and 6% on anything above €1.5 million. It's almost always paid by the buyer.
Illustrative estimate only, using simplified/rounded 2026 Irish tax figures — not tax advice. Always confirm with Revenue.ie or a licensed tax advisor.
Stamp duty in Ireland applies when buying property, calculated on the purchase price. Residential property is generally charged at 1% on the portion of the price up to €1 million and 2% on anything above that, while non-residential property (commercial, agricultural, and most other property types) is charged at a flat 7.5%, considerably higher than the residential rate. These rates apply to the full consideration paid, not just any element above a tax-free threshold, unlike UK stamp duty's banded structure.
A specific anti-speculation measure taxes bulk purchases of houses more heavily: an investor buying 10 or more houses within a 12-month period faces a much higher stamp duty rate on those purchases, a rule introduced specifically to discourage institutional buyers from crowding out individual home buyers in the housing market.
For residential property, it applies as 1% on the value up to €1 million and 2% above that specific threshold — so a €1.2 million home pays 1% on the first €1 million and 2% on the remaining €200,000, not 2% on the whole amount.
Unlike the UK, Ireland does not currently offer a first-time buyer stamp duty exemption or reduced rate — the same residential rates apply regardless of whether it is a buyer's first property, though other supports like the Help to Buy scheme address affordability differently.
Generally within 44 days of the deed being executed (signed), filed and paid through Revenue's eStamping system — most conveyancing solicitors handle this directly as part of the purchase process.
Generally not in the same way as a purchase — property received as a gift or inheritance is more likely to trigger Capital Acquisitions Tax for the recipient instead, a separate tax with its own thresholds and rates.