Stamp duty on a home in Ireland: rates and examples

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

Residential stamp duty rates

For instruments executed on or after 2 October 2024, residential property is charged in bands:

Portion of the priceRate
Up to EUR 1,000,0001%
EUR 1,000,000 to EUR 1,500,0002%
Above EUR 1,500,0006%

Examples

PriceStamp duty
EUR 350,000EUR 3,500
EUR 500,000EUR 5,000
EUR 1,200,000EUR 14,000
EUR 2,000,000EUR 50,000

New builds and VAT

Stamp duty is not charged on VAT. For a new home, duty is worked out on the VAT-exclusive price. VAT is 13.5% on new houses; 9% applies to qualifying apartments (blocks of 3 or more with common access) from 8 October 2025 to 31 December 2030. Confirm the rate with your solicitor or builder.

Not covered here

Bulk purchases of 10 or more residential units (15%) and 3 or more apartments in one block are treated differently.

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Sources

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