Property
Stamp duty on buying a home in Ireland
Last updated 16 October 2026
Stamp duty on homes is 1% up to €1 million, 2% to €1.5 million and 6% above. New homes are charged on the price without VAT.
Stamp duty is a tax the buyer pays on the deed that transfers a property. There is no first-time buyer exemption: everyone buying a home pays it.
The rates
| Part of the price | Rate |
|---|---|
| Homes: up to €1,000,000 | 1% |
| Homes: €1,000,000 to €1,500,000 | 2% |
| Homes: above €1,500,000 | 6% |
| Land, sites, shops, offices and farms | 7.5% |
These residential rates apply to deeds signed from 2 October 2024. Three or more apartments in the same block pay 2% above €1 million, and anyone buying ten or more houses within 12 months pays 15%.
Examples
| Second-hand home, €450,000 | €4,500.00 |
| New house, €400,000 including 13.5% VAT | €3,524.23 |
| New apartment, €400,000 including 9% VAT | €3,669.72 |
| Home costing €1.7 million | €32,000.00 |
| Building site, €200,000 | €15,000.00 |
New homes: duty on the price without VAT
You don't pay stamp duty on VAT. For a new house at 13.5% VAT, divide the price by 1.135 to get the figure the duty is charged on. New apartments have been sold at 9% VAT since 8 October 2025, so divide by 1.09. The lower VAT means slightly more of the price is taxed.
What counts as a home
A house or apartment, along with up to one acre of garden, driveway and outbuildings. Land beyond one acre, such as farmland sold with a house, is charged at 7.5%. A derelict house is still residential for stamp duty.
Gifts and family transfers
If you're given a property, stamp duty is charged on its market value. Transfers between spouses or civil partners are exempt. Farmland passing to a relative may qualify for consanguinity relief (a relief for family land) or young trained farmer relief. See farm tax reliefs.
Paying it
Your solicitor files the stamp duty return on Revenue Online Service after the deed is signed. They pay the duty, usually from money you provide before closing. The return needs the property's Local Property Tax ID.
Work it out
Sources
- Revenue: Stamp Duty and property: rates (1% / 2% / 6% residential, 7.5% non-residential, 15% s.31E) (checked 25/10/2026)
- Revenue: Stamp Duty: VAT-exclusive consideration (new homes: duty on the price excluding VAT) (checked 25/10/2026)
- Revenue: Second reduced rate of VAT: qualifying apartments at 9% from 8 October 2025 (Budget 2026) (checked 25/10/2026)
General information, not tax advice. HeyPenny is not a tax agent.