Stamp duty on a new build in Ireland: the VAT-exclusive price

As of 2026-10-05. Information, not legal, tax or financial advice.

The rule

Revenue states that you do not pay stamp duty on VAT. For a new home sold with VAT, duty is worked out on the price excluding VAT, then the usual residential bands apply (1% to EUR 1,000,000, 2% to EUR 1,500,000, 6% above).

VAT rates

New houses: 13.5%.
Qualifying apartments (blocks of 3 or more with common access): 9% from 8 October 2025 to 31 December 2030.

Confirm which rate applies to your purchase with your solicitor or the builder.

Examples (price including VAT at 13.5%, new house)

Contract price	VAT-exclusive price	Stamp duty on that	If charged on full price
EUR 350,000	EUR 308,370	EUR 3,083.7	EUR 3,500
EUR 450,000	EUR 396,476	EUR 3,964.76	EUR 4,500
EUR 600,000	EUR 528,634	EUR 5,286.34	EUR 6,000

The ex-VAT price is the contract price divided by 1.135, rounded to the nearest euro.

Not covered here

Bulk purchases of 10 or more residential units (15%), 3 or more apartments in one block, second-hand homes (no VAT, so duty is on the full price) and Help to Buy. See also the general stamp duty guide and Help to Buy guide.

Get it from the API

Paid ($0.01 per call, USDC via x402 or MPP): /v1/purchase-cost?price=450000&buyer_type=new_build returns new-build stamp duty on the VAT-exclusive amount (13.5% house or 9% apartment), Help to Buy upper bound, LPT note, indicative fees and mortgage rule checks.
Free: /v1/stamp-duty, rate bands and VAT note as JSON (20 calls/day/IP).
Machine-readable spec: /openapi.json. Docs: /docs.

Sources

Summarised in our own words from the sources above. Figures can change; confirm with the source before relying on them.