Ireland Stamp Duty Calculator (2026)
Calculate Irish stamp duty on a home or commercial property: 1%, 2% and 6% residential bands, 7.5% non-residential, VAT-exclusive price for new builds.
Stamp duty is the tax a buyer pays when Irish property changes hands. For homes it is 1% of the price up to €1 million, 2% on the next €500,000 and 6% on anything above €1.5 million; non-residential property such as shops, offices, land and farms is charged at 7.5%. On a new home the duty is worked out on the price excluding VAT. This calculator applies the Revenue rates in force in 2026 and shows every band.
How to use this tool
- Enter the agreed purchase price.
- Choose residential, non-residential or mixed use, and the residential share for mixed property.
- If you are buying new and the price includes VAT, choose the VAT rate so it is stripped out.
- Read the stamp duty and the band-by-band table.
Formula
Residential duty = 1% × first €1m + 2% × next €500,000 + 6% × balance; non-residential = 7.5% × price
If the price includes VAT, the chargeable consideration is price ÷ 1.135 (13.5% VAT) or price ÷ 1.09 (the 9% rate on new apartments from 8 October 2025). Mixed-use property is split into residential and non-residential parts on a just and reasonable basis, each charged at its own rate. The duty is rounded down to the nearest euro.
Example
Revenue's guidance uses a new house costing €400,000 including 13.5% VAT: €400,000 ÷ 1.135 ≈ €352,422.90 of chargeable consideration. At 1% that is €3,524.23, so stamp duty is €3,524. A second-hand home at the same price pays €4,000, and a €2 million house pays €10,000 + €10,000 + €30,000 = €50,000.
Frequently asked questions
Do first-time buyers pay stamp duty in Ireland?
Yes. There is no first-time buyer exemption, so the same 1%, 2% and 6% rates apply. Buyers of new homes may qualify for the separate Help to Buy scheme instead.
Is stamp duty charged on VAT?
No. When the price of a new property includes VAT, duty is charged only on the VAT-exclusive amount.
Who pays stamp duty, the buyer or the seller?
The buyer. In practice your solicitor files the stamp duty return and pays it through Revenue Online Service after the deed is signed.
What if I buy 10 or more houses?
A 15% rate applies when a person acquires ten or more residential properties, excluding apartments, in any 12-month period. That rule is not modelled here.
Sources
This tool gives an estimate for general information only. It is not financial, tax, legal or medical advice — check with a qualified professional before you rely on the result.
Last updated: 2026