About this calculator
For most of a decade Irish residential stamp duty was a flat story: 1% up to €1 million, 2% above it. Budget 2025 rewrote the top end — for deeds executed on or after 2 October 2024 a third band charges 6% on the slice above €1.5 million, aimed squarely at the top of the market. The bands are marginal, so even a €2 million purchase pays an effective rate of just 2.5% (€50,000): €10,000 on the first million, €10,000 on the next half-million, €30,000 on the rest.
Two special bases catch buyers out. A new home’s price includes VAT, and Revenue taxes only the VAT-exclusive amount — divide by 1.135 for a house, or by 1.09 for a new apartment in a qualifying block (VAT on those fell to 9% in October 2025). And entire categories sit outside the standard table: three or more apartments bought in one block never meet the 6% band, while ten or more houses bought within twelve months are charged a flat 15% under section 31E — the anti-bulk-buying measure. Non-residential property is a separate flat 7.5% and is not covered here.
How to use it
- Enter the price — for a new build, enter the full price including VAT and pick the matching property type.
- Choose the purchase type: it selects both the tax base (with or without VAT) and the table (standard, apartment-block or bulk).
- Read the band table to see exactly which slices of the price pay 1%, 2% or 6%.
The formula
Each band taxes only the slice of value inside it. The duty is payable by the buyer, is filed by your solicitor through Revenue’s e-stamping system, and must be paid before the deed can be registered — budget for it in cash on top of the deposit, because no lender will add it to the mortgage. There is no first-time buyer relief from Irish stamp duty.
Worked example
A €550,000 second-hand home pays €5,500 (a straight 1%). A €1.2 million home pays €14,000. A €2 million home pays €50,000 — the first property value at which the 6% band contributes more than the other two combined is well above €2.6 million. Buy a €400,000 new house instead and the duty is €3,524, because Revenue taxes €352,423: the price with its 13.5% VAT stripped out.
Sources: Revenue Ireland stamp duty guidance and the Stamp Duties Consolidation Act 1999 (including s.31E), bands as amended by Budget 2025 for instruments executed on or after 2 October 2024; unchanged in Budget 2026. Apartment VAT at 9% from 8 October 2025. Last updated: October 2026.
Frequently asked questions
When did the 6% stamp duty band start?
For instruments executed on or after 2 October 2024 (Budget 2025). Purchases completed before that date paid 1% to €1 million and 2% above it, with no higher band. Budget 2026 left the residential bands unchanged.
Do first-time buyers get a stamp duty discount in Ireland?
No. The bands apply identically to every buyer of residential property — first-time buyers, movers and investors alike. Ireland supports first-time buyers through the Help to Buy tax refund and the First Home Scheme instead of through stamp duty, which is the opposite design to England’s SDLT first-time buyer relief.
Why is duty charged on a lower amount for new builds?
Because the price of a new home includes VAT and Revenue taxes the consideration excluding VAT. The calculator strips it out for you: divide by 1.135 for houses (13.5% VAT) or by 1.09 for apartments in qualifying blocks (9% VAT since 8 October 2025). On a self-build, duty is charged on the site cost plus the build cost on the same VAT-exclusive logic — your solicitor confirms the final base.
What exactly triggers the 15% bulk rate?
Section 31E of the Stamp Duties Consolidation Act: acquiring ten or more residential units (houses — apartments are excluded) within any 12-month period. When the tenth is acquired, the 15% rate applies to that purchase and retrospectively to the previous nine in the series. It was 10% when introduced in 2021 and rose to 15% in Budget 2025.
Can stamp duty be added to my mortgage?
No — and it does not need to be small to matter. Duty is a cash cost payable at closing, on top of at least a 10% deposit. On a €550,000 home that is €55,000 of deposit plus €5,500 of duty before legal fees, valuation and insurance.
What formula does this ireland stamp duty calculator use?
Duty = 1% × first €1m + 2% × next €500k + 6% × the rest, charged on the price excluding VAT for new homes Each band taxes only the slice of value inside it. The duty is payable by the buyer, is filed by your solicitor through Revenue’s e-stamping system, and must be paid before the deed can be registered — budget for it in cash on top of the deposit, because no lender will add it to the mortgage. There is no first-time buyer relief from Irish stamp duty. The worked example on this page applies the formula step by step with real numbers, so you can verify the result by hand.