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Stamp duty calculator

Stamp duty on buying property in Ireland, including new homes where the price includes VAT.

Property
For a new home, enter the price including VAT, as developers usually quote it.
Stamp duty 

This is an estimate for general information, based on the rates and rules described on this page. It is not financial, tax or legal advice and does not take account of your full circumstances. Check your own position with your lender, solicitor or Revenue before making a decision. Terms of use.

Illustration for the stamp duty calculator

How stamp duty is calculated

Residential stamp duty is charged in bands on the price. Each rate applies only to the part of the price inside its band.

Part of the priceRate
Up to €1,000,0001%
€1,000,000 to €1,500,0002%
Above €1,500,0006%
Non-residential property7.5%

On a new home, the VAT is taken out first and the duty is charged on the price excluding VAT. VAT on new houses is 13.5%. New apartments sold from 8 October 2025 to 31 December 2030 carry VAT at 9%.

Example: new house. A new house costs €454,000 including VAT at 13.5%. The price excluding VAT is €400,000, and stamp duty at 1% is €4,000.

Example: €1.8 million home. 1% of €1,000,000 is €10,000, 2% of €500,000 is €10,000, 6% of €300,000 is €18,000. Total stamp duty is €38,000, an effective rate of 2.11%.

The calculator does not cover mixed residential and non-residential property, linked transactions, or the higher rate on bulk purchases of 10 or more homes.

Sources

Rates last checked 10 October 2026. Every figure is listed on rates and sources.

Questions

How much is stamp duty on a house in Ireland?
1% of the price up to €1,000,000, 2% on the part from €1,000,000 to €1,500,000, and 6% on anything above €1,500,000. On a €400,000 home it is €4,000.
Do first-time buyers pay stamp duty?
Yes. There is no stamp duty exemption or reduced rate for first-time buyers on homes. First-time buyers pay the same rates as everyone else.
Is stamp duty charged on VAT for a new home?
No. On a new home stamp duty is charged on the price excluding VAT. New houses carry VAT at 13.5% and new apartments at 9%, so divide the VAT-inclusive price by 1.135 or 1.09 before applying the rates.
When is stamp duty paid?
Your solicitor files a stamp duty return through Revenue Online Service and pays the duty, normally within 30 days of the sale closing. Late payment carries interest and penalties.
What is the stamp duty rate on commercial property and land?
Non-residential property, including commercial buildings and most land, is charged at 7.5% of the price.
Did Budget 2027 change stamp duty on homes?
No. Budget 2027, announced on 6 October 2026, made no change to residential stamp duty rates. The 6% rate above €1.5 million has applied since 2 October 2024.
Is stamp duty rounded?
Yes. Stamp duty is rounded down to the nearest euro.

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