Residential: 1% up to €1,000,000, 2% on the excess.
Stamp Duty Payable
€3,500.00
Total Cost (incl. duty)
€353,500.00
Effective Rate
1.00%
Key information about stamp duty on property in Ireland
What is stamp duty in Ireland?
Stamp duty is a tax payable to Revenue on instruments (documents) that transfer property. For residential property, the rate is 1% on the first €1,000,000 and 2% on the amount above that. For non-residential property (commercial), a flat rate of 7.5% applies.
Who pays stamp duty?
Stamp duty is payable by the buyer (purchaser) of the property. It must be paid to Revenue and the stamp duty return filed within 44 days of the execution of the instrument of transfer (the deed).
First-time buyer relief
First-time buyer relief for stamp duty was abolished in Ireland in 2010. However, the Help to Buy (HTB) incentive scheme provides a separate tax refund for first-time buyers purchasing or building a new home. The HTB is an income tax refund of up to €30,000 or 10% of the purchase price (whichever is less).
Revenue Aligned: Stamp duty rates shown are current as of 2025. Additional surcharges may apply for bulk purchases of residential property (10 or more in 12 months). Consult a solicitor for complex transactions.
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Disclaimer: This calculator provides estimates based on current HMRC rates and thresholds for the 2025/26 tax year. It does not constitute professional tax, financial, or legal advice. Your actual liability may differ depending on your individual circumstances. Always consult a qualified accountant or tax adviser before making financial decisions. Read our terms