Stamp Duty on Property in Ireland 2026: Rates, Exemptions & How to Pay

Stamp duty (officially called Stamp Duty on Residential Property) is a tax paid to Revenue when you buy property in Ireland. It applies to both new and second-hand homes and must be paid before the title can be registered in your name. Understanding exactly what you will owe — and any exemptions or refunds available — is an essential part of budgeting for a property purchase.

Current Stamp Duty Rates in Ireland (2026)

Residential Property

Examples:

• Property at €350,000 → stamp duty = €3,500
• Property at €550,000 → stamp duty = €5,500
• Property at €1,200,000 → stamp duty = €10,000 + €4,000 = €14,000

Non-Residential Property (Land, Commercial)

The rate for non-residential property is 7.5% of the purchase price. This applies to:

• Farmland
• Commercial premises
• Mixed-use properties (proportionate calculation may apply)

If you are buying land to build on (e.g. from a family member for a self-build), the land transfer is typically assessed as non-residential at 7.5%, not at the 1% residential rate.

Bulk Purchase Surcharge

Since May 2021, a 10% stamp duty surcharge applies to purchases of 10 or more residential units in a 12-month period. This was introduced to discourage institutional bulk-buying of housing and does not apply to typical homebuyer transactions.

When Do You Pay Stamp Duty?

Stamp duty is paid at completion — when your solicitor registers the transfer of the property into your name. In practice:

1. Your solicitor calculates the stamp duty payable
2. You provide the funds to your solicitor at or before closing
3. Your solicitor files the stamp duty return with Revenue and pays on your behalf
4. Revenue issues a stamp certificate, which is required to register the title with the Land Registry

You cannot register ownership without the stamp certificate. There is no grace period — stamp duty must be paid within 44 days of the property transaction.

Do First-Time Buyers Get a Stamp Duty Discount?

There is no stamp duty exemption or reduced rate specifically for first-time buyers on the purchase itself. However, first-time buyers who qualify for Help to Buy (HTB) can recover up to €30,000 of tax (income tax and DIRT paid over the previous 4 tax years) for new builds — which effectively offsets a substantial portion of stamp duty and deposit costs.

HTB is only available on new builds priced at €500,000 or less. It does not apply to second-hand property purchases.

The Stamp Duty Refund Scheme for New Builds

For new residential developments, a stamp duty refund scheme applies. When a developer transfers a residential site to a builder and the property is subsequently sold as a new home, the builder can claim a refund of the higher 7.5% non-residential rate down to the standard 1% residential rate.

As a buyer of a new build, you pay 1% stamp duty on the completed home — you are not charged at the commercial land rate. The refund is claimed by the developer/builder, not the individual buyer.

Calculating Your Full Buying Costs

First-time buyers frequently underestimate total buying costs. Stamp duty is just one item:

Budget 1.5–2% of the purchase price for buying costs on top of your deposit.

Stamp Duty on Gifts and Inheritance

If you receive a property as a gift or inheritance, stamp duty still applies (based on the property’s market value at the time of transfer), unless the transfer is between spouses/civil partners, in which case the transfer is exempt.

Capital Acquisitions Tax (gift/inheritance tax) is separate from stamp duty and may also apply depending on the relationship between donor and recipient and the value of prior gifts received.

Stamp Duty on Property with Tenants

If you purchase a residential property that has tenants in situ and the tenants have security of tenure rights under the Residential Tenancies Act, you take on those tenancy obligations. Stamp duty is still payable at the standard rates. There is no stamp duty relief for purchasing a tenanted property.

How to Check Your Stamp Duty Liability

Your solicitor will calculate and confirm the exact stamp duty payable based on the purchase price and property type. Revenue also provides an online stamp duty calculator at revenue.ie.

If you are buying a mixed-use property (e.g. apartment above a shop), your solicitor will apportion the commercial and residential elements and apply the appropriate rate to each.

Key Dates: Stamp Duty History

Ireland’s stamp duty rates have changed significantly over the years:

• Pre-2008: Progressive rates up to 9% on higher-value residential property
• 2011: Simplified to 1% on first €1m / 2% above
• 2017: Non-residential rate increased to 6% (now 7.5% from 2018)
• 2021: 10% bulk-purchase surcharge introduced

The current 1%/2% split for residential property has been stable for over a decade and is not under any current legislative threat, though government budgets can always adjust rates.

Practical Tips

• Factor stamp duty into your budget from day one — it is payable at completion, not at exchange, so it is easy to overlook until the last minute
• New build or second-hand: Stamp duty rates are the same. HTB gives new-build first-time buyers an advantage, but stamp duty is not the differentiator.
• Ask your solicitor to quote inclusive of stamp duty — some solicitor fee quotes are exclusive of the tax itself; ensure you understand what is included
• Joint purchases: Stamp duty is paid once on the transaction, not per buyer

See also: Mortgage Deposit Requirements Ireland | How Much Can I Borrow? | Help to Buy Scheme Ireland | First-Time Buyer Mortgages Ireland | Planning Permission Ireland