Stamp Duty Calculator Ireland
This stamp duty calculator for Ireland works out the duty on a residential purchase at the current rates of 1%, 2% and 6%. For a new home it strips out the VAT first, because Revenue charges stamp duty on the VAT-exclusive price.
Last verified · Methodology
Property details
Type of homeStamp duty due
Stamp duty
€4,000.00
Share of price
1.00%
- 1% on €0 to €400,000
- €4,000.00
Residential rates in force since 2 October 2024. Your solicitor normally files the stamp duty return through ROS. Not tax advice.
| Price | Second-hand | Share of price | New house (VAT incl.) |
|---|---|---|---|
| €250,000 | €2,500 | 1.00% | €2,202.64 |
| €300,000 | €3,000 | 1.00% | €2,643.17 |
| €350,000 | €3,500 | 1.00% | €3,083.70 |
| €400,000 | €4,000 | 1.00% | €3,524.23 |
| €500,000 | €5,000 | 1.00% | €4,405.29 |
| €750,000 | €7,500 | 1.00% | €6,607.93 |
| €1,000,000 | €10,000 | 1.00% | €8,810.57 |
| €1,200,000 | €14,000 | 1.17% | €11,145.37 |
| €1,500,000 | €20,000 | 1.33% | €16,431.72 |
| €2,000,000 | €50,000 | 2.50% | €35,726.87 |
Stamp duty rates on homes
Residential stamp duty works in slices, like income tax. The first €1 million of the price is charged at 1%, the part between €1 million and €1.5 million at 2%, and anything above €1.5 million at 6%. The 6% band was added from 2 October 2024. Before that, everything over €1 million was charged at 2%.
For nearly every buyer the answer is 1% of the price. A €1,200,000 home pays €14,000: €10,000 on the first million and €4,000 on the next €200,000. At €2,000,000 the bill is €50,000, of which €30,000 comes from the 6% slice.
There is no separate rate or exemption for first-time buyers. Stamp duty is the same whether this is your first home or your fourth, unless you buy ten or more houses in a year, which triggers a 15% rate.
New homes and VAT
The price of a new house includes VAT at 13.5%, and qualifying new apartments carry 9% VAT. You do not pay stamp duty on the VAT. Divide the price by 1.135 (or 1.09 for a 9% apartment) and charge 1% on the result.
On a €400,000 new house that gives €352,422.90 and stamp duty of €3,524.23, which is €475.77 less than on a second-hand home at the same price. A qualifying apartment at €400,000 with 9% VAT pays €3,669.72.
Buying new as a first-time buyer? The Help to Buy calculator shows how much of your deposit Revenue can refund.
Budgeting for stamp duty
Stamp duty is paid from your own savings on top of the 10% deposit; the mortgage does not cover it. Set it aside alongside legal fees and the survey. On a typical home that means a further 1% of the price on top of the deposit, before your solicitor's bill.
Once you own the home, Local Property Tax is the yearly charge to plan for. The LPT calculator shows your band, and the mortgage calculator covers the repayments.
1% of the price up to €1 million, 2% on the part between €1 million and €1.5 million, and 6% on anything above €1.5 million. A €400,000 home costs €4,000 in stamp duty. These rates have applied since 2 October 2024.
Yes. There is no first-time buyer exemption from stamp duty on residential property. First-time buyers pay the same 1%, 2% and 6% rates as everyone else. Their main support is the Help to Buy refund on new homes.
No. Stamp duty is charged on the price excluding VAT. In Revenue's example, a new house at €400,000 including 13.5% VAT is €352,422.90 before VAT. Stamp duty at 1% of that is €3,524.23 rather than €4,000.
After the sale closes. Your solicitor normally files the stamp duty return through ROS and pays the duty, so you will usually give them the money along with their legal fees.
A 15% rate applies where someone buys ten or more houses within a 12-month period. It is aimed at bulk investors and does not affect a family buying a home.