Take a home bought for 450,000 euro. The whole price sits inside the first residential band, which runs up to 1 million euro at 1%, so the stamp duty is simply 1% of 450,000, or 4,500 euro. The effective rate is therefore 1.00%, since none of the price reaches the higher bands. A more expensive purchase shows the banding more clearly: on a 1.2 million euro home you would pay 1% on the first 1 million, which is 10,000, plus 2% on the next 200,000, which is 4,000, for a total of 14,000 euro and an effective rate of about 1.17%. Stamp duty is paid by the buyer and is due within 30 days of the deed.
Band
Rate
Duty on 450,000 (EUR)
Up to 1,000,000
1%
4,500
1,000,000 to 1,500,000
2%
0
Total
1.00% effective
4,500
How it is calculated
Residential stamp duty in Ireland is banded, so each slice of the price is charged at its own rate rather than the whole price taking a single rate. The first 1 million euro is charged at 1%, the portion from 1 million to 1.5 million at 2%, and anything above 1.5 million at 6%, with the top rate added in Budget 2025. The calculator walks up the bands, applying each rate only to the value that falls within it, then totals the result. Because the lowest band is so wide, most ordinary home purchases face a flat 1% in practice. Bulk buyers of ten or more houses pay a higher 15% rate, and non-residential property is charged at 7.5%. The duty is the buyer’s responsibility and is separate from any mortgage or legal costs.
Frequently asked questions
How much is stamp duty in Ireland?
Residential stamp duty is 1% on the value up to 1 million euro, 2% on the portion between 1 and 1.5 million, and 6% above 1.5 million (the top rate was introduced in Budget 2025). Bulk purchases of ten or more houses are charged at 15%. Non-residential property is 7.5%. Stamp duty is paid by the buyer.
When is Ireland stamp duty due?
Stamp duty must be paid, and the return filed with Revenue, within 30 days of the date of the instrument (typically the deed of transfer or conveyance). Late filing and late payment both attract surcharges and interest. Your solicitor normally handles submission through the Revenue e-stamping system.
Are first-time buyers exempt from stamp duty in Ireland?
No. Ireland does not provide a stamp duty exemption for first-time buyers on residential property. First-time buyers can benefit from the Help to Buy scheme (an income tax refund toward the deposit) and the First Home Scheme (shared equity), but those reliefs are separate from stamp duty and do not reduce the stamp duty liability.
What is the 15% bulk purchase rate?
Since May 2021, a higher stamp duty rate of 15% applies when a single buyer acquires ten or more residential units (including houses and duplexes, but excluding apartments) in a 12-month period. The rate applies to the entire consideration once the threshold is crossed. The measure targets institutional bulk buying and was retained in Budget 2025. Apartments are exempt from the 10-unit rule.