Chapter 4 of 10 · The cost of buying · 1 of 8
Do first-time buyers pay stamp duty in Ireland?
Checked 21 Oct 2026the Central Bank's mortgage measures, Revenue's rules and the scheme operators' published terms.
Yes: there is no first-time buyer stamp duty exemption in Ireland. What you'll pay on a typical first home, and the one relief that may apply.
Written in plain English for the person buying, selling or switching. This guide covers the Republic of Ireland only.
Yes. First-time buyers pay stamp duty in Ireland, at the same rates as everyone else. There was once an exemption. It ended in 2010. This guide says what a typical first home costs in duty, explains the one rule that lowers it, and clears up what Help to Buy does and does not do.
The short answer
There is no first-time buyer exemption from stamp duty on a home. The rate is 1% of the price up to €1 million. On a first home that is almost always the whole story, because few first homes cost more than €1 million.
| Price of the home | Stamp duty at 1% |
|---|---|
| €250,000 | €2,500 |
| €300,000 | €3,000 |
| €350,000 | €3,500 |
| €396,000, the national median | €3,960 |
| €450,000 | €4,500 |
| €500,000 | €5,000 |
The median of €396,000 is the CSO's figure for the twelve months to June 2026. Half of all homes sold for less. The stamp duty calculator gives the figure for any price.
A worked example
Aisling is buying her first home, a second-hand house at €350,000. The duty is 1% of €350,000, which is €3,500. She pays it through her solicitor from her own savings. It is not part of the mortgage and it is not covered by the deposit. It is an extra €3,500 in cash. The cost of buying guide shows it beside the solicitor, the survey and the rest.
What the exemption was
Until 8 December 2010, a first-time buyer paid no stamp duty on a home they would live in. Budget 2011 removed it and set a single rate for everyone. The rates have changed twice since. From 11 October 2017 the rate was 1% up to €1 million and 2% above. From 2 October 2024, Budget 2025 added 6% on the part above €1.5 million. None of those changes brought a first-time buyer relief back.
If you read a page that says first-time buyers are exempt, it is out of date.
The one rule that lowers it: VAT on a new build
A new home's price includes VAT. Stamp duty is charged on the price without VAT. So on a new build the duty is a little under 1% of the price you pay.
- A new house carries VAT at 13.5%. Divide the price by 1.135 to find the figure the duty is charged on.
- A new apartment carries VAT at 9% from 8 October 2025 to 31 December 2030. Divide by 1.09.
| New home at €350,000 | Price without VAT | Duty |
|---|---|---|
| A new house | €308,370.04 | €3,083.70 |
| A new apartment | €321,100.92 | €3,211.01 |
This applies to every buyer, not just first-time buyers. It is the only thing that reduces the duty on a home. Stamp duty explained covers the bands and the VAT rule in full. The changes page tracks the apartment rate.
Help to Buy is separate
Help to Buy is often confused with a stamp duty relief. It is not one. It is a refund of income tax and DIRT you paid over the last four years, paid by Revenue to the builder as part of your deposit on a new build. It is up to €30,000, rising to €35,000 as announced in Budget 2027, and no more than 10% of the price.
So on a new build, Help to Buy lowers the deposit you need. It does nothing to the stamp duty, which you still pay from your own cash. The Help to Buy calculator shows your refund.
Who pays and when
You, the buyer. Your solicitor files the return with Revenue and pays the duty within 44 days of the deed. The solicitor asks you for the money before closing, with the fee and the outlays, and pays it on your behalf. You do not deal with Revenue yourself.
What else you pay at the same time
The duty is one line on the closing statement. On a €350,000 first home, the lines look like this:
| Item | Typical |
|---|---|
| Deposit (10%) | €35,000 |
| Stamp duty (1%) | €3,500 |
| Solicitor's fee plus VAT | about €2,460 |
| Solicitor's outlays | about €900 |
| Survey plus VAT | about €550 |
| Valuation plus VAT | about €230 |
| Mortgage protection and home insurance, first year | about €810 |
| Removals plus VAT | about €1,230 |
The duty is the second biggest line after the deposit. The cost of buying calculator builds the whole statement.
Can a first-time buyer pay less?
People ask this a lot, so here are the honest answers:
- Buying a new build. Yes, a little. The duty is on the price without VAT, as above. On a €350,000 new house that saves about €416 against a second-hand home at the same price.
- Splitting the price between the home and the contents. The duty is on the home, not on furniture or appliances sold with it. A fair price for contents can be left out of the duty. An inflated one is tax evasion, and your solicitor will not sign off on it.
- Buying below a band. The 1% band runs all the way to €1 million, so there is no lower band to drop into on a first home.
- Any scheme. Help to Buy, the First Home Scheme and the Local Authority Home Loan change the deposit and the mortgage. None of them changes the duty.
Budgeting for it
Treat the duty as part of the deposit when you save. On a €350,000 home, 10% plus 1% is €38,500. Add about €6,000 for the fees and the move and you are at about €44,500. The deposit savings calculator counts the duty in when it works out your months of saving.
Three things that are not stamp duty
- Local Property Tax. A yearly charge on owning a home, based on its value. You start paying it from the first 1 November after you buy.
- The registration fee. Tailte Éireann's fee for recording you as the owner, paid through your solicitor as an outlay. Land Registry fees explains it.
- VAT. In the price of a new home. You never pay it separately.
Where this leaves you
Put the price into the stamp duty calculator and read off the duty, with the VAT taken out if it is a new build. Add it to your cash plan beside the deposit. The first-time buyer journey shows when each cost falls due.
Questions people ask
Do first-time buyers pay stamp duty in Ireland?
Yes. There is no first-time buyer exemption. You pay 1% of the price up to €1 million, the same as everyone else. On a €350,000 first home that is €3,500.
When did the first-time buyer stamp duty exemption end?
On 8 December 2010. Since then every buyer of a home pays the same rates. The rates themselves changed in 2017 and again in October 2024.
Is there any stamp duty relief for first-time buyers?
Not on a home. The one thing that lowers the duty is the VAT rule on a new build, and it applies to every buyer, not just first-time buyers. Help to Buy is a separate scheme and does not reduce stamp duty.
How much stamp duty on a €300,000 house in Ireland?
€3,000, which is 1%. If it is a new house, the duty is on the price without VAT at 13.5%, so about €2,643.
Does Help to Buy pay the stamp duty?
No. Help to Buy is a refund of income tax paid to the builder towards your deposit on a new build. Stamp duty is paid by you, through your solicitor, from your own cash.