Stamp duty calculator Ireland

For residential property where the instrument is executed on or after 2 October 2024, stamp duty is 1% of the price up to €1,000,000, 2% on the part between €1,000,000 and €1,500,000 and 6% on the part above €1,500,000. On a €1,200,000 home that is €10,000 plus €4,000, so €14,000. Revenue publishes the rates on its stamp duty pages.

No. For a new house or apartment, stamp duty is charged on the price before VAT. The calculator removes 13.5% VAT for a new house or a standard new apartment, or 9% VAT for a qualifying apartment, and applies the bands to what is left. The 9% rate applies to qualifying apartments from 8 October 2025 to 31 December 2030. Revenue explains which apartments qualify.

Non-residential property, including commercial buildings and land, is charged at 7.5% of the full price, with no bands. The price for this purpose excludes VAT, so enter it before VAT. Stamp duty on a €500,000 commercial building is €37,500.

No. First-time buyers pay the same rates as other buyers and there is no stamp duty exemption for them. Help to Buy, which is an income tax refund, and the First Home Scheme, which is shared equity, can help with the cost of buying but do not change the stamp duty.

The purchaser pays. The return must be filed and the duty paid within 44 days of the date the instrument is executed, meaning signed and dated. In most purchases your solicitor files the return through Revenue's electronic stamping system.

Revenue rounds stamp duty down to the nearest euro. The band table shows the duty for each band to the cent and is labelled as before rounding. The total payable is rounded down, so it can be up to €1 lower than the bands add up to.