Chapter 4 of 10 · The cost of buying · 4 of 8
Stamp duty on a home in Ireland: the rates, new builds and examples
Checked 21 Oct 2026the Central Bank's mortgage measures, Revenue's rules and the scheme operators' published terms.
Stamp duty on Irish homes: 1% up to €1m, 2% to €1.5m, 6% above. How VAT on new builds is stripped out, who pays and when.
Check before you hire: a solicitor should be on the register kept by the Law Society of Ireland. Law Society: find a solicitor
Written in plain English for the person buying, selling or switching. This guide covers the Republic of Ireland only.
Stamp duty is a tax you pay when a home is transferred to you. On most homes it is 1% of the price. This guide gives the three bands, explains the VAT rule that lowers the duty on a new home, says who pays and when, and works four examples.
The rates
| Part of the price | Rate |
|---|---|
| Up to €1 million | 1% |
| From €1 million to €1.5 million | 2% |
| Above €1.5 million | 6% |
The rates are banded, like income tax. You pay 1% on the first €1 million, then 2% on the next €500,000, then 6% on the rest. A home at €1.2 million does not pay 2% on the whole price. It pays 1% on €1 million and 2% on €200,000.
These rates have applied since 2 October 2024, when Budget 2025 added the 6% band. Before that, everything above €1 million was 2%. The rates are in the Stamp Duties Consolidation Act 1999.
A worked example
Róisín and Tom buy a second-hand home at €380,000. The whole price is under €1 million, so the duty is 1%. That is €3,800. Their solicitor pays it to Revenue after closing.
Three more examples
| Price | Working | Duty |
|---|---|---|
| €250,000 | 1% of €250,000 | €2,500 |
| €1,200,000 | 1% of €1,000,000 plus 2% of €200,000 | €14,000 |
| €2,000,000 | 1% of €1,000,000 plus 2% of €500,000 plus 6% of €500,000 | €50,000 |
The stamp duty calculator does the banding for any price.
New homes: the VAT rule
A new home's price includes VAT. Stamp duty is charged on the price without VAT. So you first take the VAT out, then apply the 1%.
- A new house carries VAT at 13.5%.
- A new apartment carries VAT at 9% from 8 October 2025 to 31 December 2030. Budget 2026 cut it from 13.5% to help apartment building.
To take the VAT out, divide the price by 1.135 for a house, or by 1.09 for an apartment.
| New home | Price with VAT | Price without VAT | Duty at 1% |
|---|---|---|---|
| A new house | €450,000 | €396,475.77 | €3,964.76 |
| A new apartment | €400,000 | €366,972.48 | €3,669.72 |
The saving against duty on the full price is small: about €535 on the house, about €330 on the apartment. But it is real, and your solicitor applies it. The changes page tracks the apartment rate, which runs to the end of 2030.
Who pays
The buyer pays. Your solicitor (check the Law Society's register) files the stamp duty return through Revenue's online service and pays the duty from the money you give them for closing. See the conveyancing solicitor page for the rest of what the solicitor does.
You do not pay it from the mortgage. It comes from your own cash, on top of the deposit. The cost of buying guide puts it beside the other costs.
When it is paid
Within 44 days of the deed of transfer being signed. In practice your solicitor asks for the money before closing and files the return in the days after. If it is paid late, Revenue charges interest and a penalty. Your solicitor's undertaking to the lender covers it, so it does not get missed.
First-time buyers
There is no first-time buyer relief. The old exemption ended on 8 December 2010. Help to Buy is a separate scheme: a refund of income tax towards the deposit on a new build. It does not touch stamp duty. Stamp duty for first-time buyers says what a typical first home costs in duty.
A few special cases
- A site. Land with no home on it is non-residential and pays the non-residential rate, which is higher. If you buy a site and build, the duty is on the site only.
- A house with a lot of land. Grounds beyond about an acre may be treated as non-residential and taxed at the higher rate. The duty is split. Ask your solicitor.
- A shop with a flat above. The price is split between the residential and non-residential parts.
- Ten or more homes at once. A rate of 15% applies to a bulk purchase of ten or more houses in a year. It does not apply to apartments.
- A gift or a sale under value. The duty is on the market value, not the price paid. The gift letter guide covers the gift tax side.
- Between spouses or civil partners. A transfer between spouses or civil partners is exempt.
How the filing works
You never fill in a stamp duty form yourself. After closing, your solicitor:
- Files a stamp duty return through Revenue's online service, giving the price, the address and the parties.
- Pays the duty from the money you gave them before closing.
- Gets a stamp certificate from Revenue.
- Sends the stamped deed to Tailte Éireann with the registration, because the register will not record you as owner without it.
Ask the solicitor for a copy of the stamp certificate for your records. If you ever sell, the buyer's solicitor asks for it.
Stamp duty and the Property Price Register
The Property Price Register lists every home sold since 2010, with the price. The figures come from the stamp duty returns. That is why a new build appears on the register at the price without VAT, which is lower than the price you paid. When you compare a new home with a second-hand one on the register, add the VAT back to the new one first.
What stamp duty is not
It is not Local Property Tax, which is a yearly charge on owning a home. It is not the registration fee, which Tailte Éireann charges to record you as the owner. It is not VAT, which is in the price of a new home. Each is separate, and your solicitor's closing statement lists them apart. Land Registry fees explains the registration fee.
Where this leaves you
Put the price into the stamp duty calculator, tick new house or new apartment if it applies, and read off the duty. Then add it to the rest of the costs of buying. The first-time buyer journey shows when it is paid, and get quotes finds a solicitor to file it.
Questions people ask
How much is stamp duty on a house in Ireland?
1% of the price up to €1 million, 2% on the part between €1 million and €1.5 million, and 6% on the part above €1.5 million. On a €380,000 home it is €3,800.
Do you pay stamp duty on a new build in Ireland?
Yes, but on the price without VAT. A new house carries VAT at 13.5%, a new apartment 9% until the end of 2030. On a €450,000 new house the duty is about €3,965, not €4,500.
Who pays stamp duty when buying a house?
The buyer. Your solicitor files the return with Revenue and pays the duty from the money you give them at closing. It must be paid within 44 days of the deed.
Is there a stamp duty exemption for first-time buyers in Ireland?
No. The first-time buyer exemption ended in 2010. Everyone pays the same rates on a home.
When did stamp duty go to 6%?
On 2 October 2024, Budget 2025 added a 6% rate on the part of a price above €1.5 million. Before that, everything above €1 million was 2%.