What stamp duty is
Stamp duty is a one-off government tax on property purchases. It's charged as a percentage of the purchase price and paid to Revenue at completion.
You don't arrange it yourself. Your solicitor calculates the amount, collects it as part of the funds needed on closing day, and pays it to Revenue on your behalf. It shows up as a separate line in your solicitor's closing statement — it's not a solicitor fee, it's a tax that passes through them to the state.
The rate depends on the type of property and the purchase price.
1%
Residential rate up to €1 million
The standard rate for houses and apartments. Applies to the full price on purchases under €1m.
2%
On the portion above €1 million
Only the amount over €1,000,000 is taxed at 2%. The first million stays at 1%.
7.5%
Non-residential rate
Applies to commercial property, land, and development sites.
Residential rates with worked examples
The current residential rates (2025):
- 1% on the first €1,000,000 of the purchase price
- 2% on anything above €1,000,000
| Purchase price | Stamp duty calculation | Stamp duty payable | |---------------|----------------------|-------------------| | €250,000 | 1% × €250,000 | €2,500 | | €350,000 | 1% × €350,000 | €3,500 | | €500,000 | 1% × €500,000 | €5,000 | | €750,000 | 1% × €750,000 | €7,500 | | €1,000,000 | 1% × €1,000,000 | €10,000 | | €1,200,000 | 1% × €1m + 2% × €200k | €14,000 |
The split rate only kicks in above €1 million, so the vast majority of buyers pay exactly 1% of their purchase price. On a €400,000 home, that's €4,000.
Bulk purchases: A 10% rate applies to the purchase of 10 or more residential units in a single transaction or connected transactions. This doesn't affect individual buyers, but you'll see it mentioned in property news — it's aimed at institutional investors buying entire housing estates.
First-time buyers and stamp duty — there is no exemption in Ireland
Ireland does not have a stamp duty exemption for first-time buyers. This catches people out, particularly those who've heard about the UK's first-time buyer stamp duty relief.
Help to Buy is an income tax refund for first-time buyers of new-build homes — up to €30,000 returned as a cash deposit. It is not a stamp duty relief. You still pay the 1% stamp duty on a new-build, same as any other buyer.
Budget for stamp duty as a separate line item. On a €350,000 first home, that's €3,500 in addition to your deposit, legal fees, and valuation costs.
Non-residential and agricultural rates
Commercial property and land — the non-residential rate is 7.5% on the full purchase price. This applies to offices, retail units, industrial property, and land.
Agricultural land between family members — a reduced rate of 1% applies under consanguinity relief for certain transfers of land between close relatives (parent to child, between siblings, etc.). The relationship must meet specific criteria — your solicitor will advise whether it applies to your situation.
Young Farmer Relief — qualified young trained farmers purchasing agricultural land can claim a full stamp duty exemption. To qualify, you must be under 35, hold a relevant agricultural qualification, and meet minimum farming activity requirements. The Young Farmer Relief is one of the more significant tax reliefs available in Irish agriculture.
When stamp duty is paid and how
Stamp duty is due within 44 days of the execution of the property deed.
In practice, your solicitor collects it as part of the total funds required on closing day. You transfer the money to your solicitor (deposit balance + legal fees + stamp duty + any other costs), and they distribute it at closing — purchase price to the vendor's solicitor, stamp duty to Revenue, and fees retained.
Nothing you need to arrange separately. The only thing you need to do is make sure you have enough cleared in your account when your solicitor requests the closing funds — stamp duty is part of that total.
Stamp duty and your solicitor
If you're buying property and need a conveyancing solicitor, see the Parce guide at parce.ie/solicitors for what to expect from the process and what questions to ask.
Stamp duty rates and reliefs can change in the October Budget. I'll send one email if anything changes that affects buyers.
Common questions about stamp duty in Ireland
How much stamp duty do I pay on a house in Ireland?▾
For most residential purchases in 2025: 1% of the purchase price. On a €350,000 home, that's €3,500. On a €500,000 home, €5,000. The rate is 2% on the portion of the price above €1,000,000 — so on a €1.2 million property, you'd pay €10,000 on the first million and €4,000 on the remaining €200,000, totalling €14,000.
Is there a stamp duty exemption for first-time buyers in Ireland?▾
No. Ireland does not have a stamp duty exemption or reduced rate for first-time buyers. You pay the standard 1% regardless of whether it's your first purchase. Help to Buy is a separate scheme — an income tax refund for buyers of new-build homes — and is not a stamp duty relief. Budget for stamp duty as a separate cost on top of your deposit and legal fees.
When do I pay stamp duty in Ireland?▾
Stamp duty is due within 44 days of the deed being executed (i.e., signed at closing). Your solicitor handles this — they collect the stamp duty as part of the total closing funds and pay it to Revenue. You don't arrange it separately.
What is the stamp duty rate on commercial property in Ireland?▾
The non-residential rate for commercial property, land, and development sites is 7.5% on the full purchase price. This is significantly higher than the residential rate. Agricultural land transferred between certain family members qualifies for a reduced 1% rate under consanguinity relief.
Does stamp duty apply to new builds in Ireland?▾
Yes, stamp duty applies to new-build purchases at the standard 1% rate. There is no exemption for new builds. Help to Buy (which provides a cash refund of up to €30,000 toward a deposit on a new build) is separate and doesn't reduce or remove the stamp duty obligation.