{"jurisdiction":"Ireland","applies_to":"Residential property, instruments executed on or after 2 Oct 2024","bands":[{"from_eur":0,"up_to_eur":1000000,"rate_pct":1,"description":"1% on the portion up to EUR 1,000,000"},{"from_eur":1000000,"up_to_eur":1500000,"rate_pct":2,"description":"2% on the portion from EUR 1,000,000 to EUR 1,500,000"},{"from_eur":1500000,"up_to_eur":null,"rate_pct":6,"description":"6% on the portion above EUR 1,500,000"}],"not_covered":"Bulk purchase of 10+ residential units (15%) and 3+ apartments in one block (different treatment).","vat_note":"New builds: stamp duty is charged on the VAT-exclusive price (Revenue: \"You do not pay Stamp Duty on VAT\"). VAT on new houses is 13.5%; 9% applies to qualifying apartments (blocks of 3+ with common access) from 8 Oct 2025 to 31 Dec 2030. Confirm the rate with your solicitor/builder.","source":"https://www.revenue.ie/en/property/stamp-duty/property/stamp-duty-property/rates.aspx","vat_sources":["https://www.revenue.ie/en/property/stamp-duty/consideration/vat-exclusive-consideration.aspx","https://www.revenue.ie/en/vat/vat-on-property-and-construction/qualifying-apartments/index.aspx"],"data_date":"2026-10-05","disclaimer":"Information, not legal, tax or financial advice. Check Revenue or your solicitor.","upgrade":{"paid_endpoint":"/v1/purchase-cost","price_usd":0.01,"what_you_get":"Stamp duty calculated for your price, plus Help to Buy upper bound, LPT note, indicative legal/registration fees and Central Bank mortgage rule checks","url":"/v1/purchase-cost?price=350000"},"calculator":{"endpoint":"/v1/purchase-cost","price_usd":0.01,"description":"Paid ($0.01 USDC via x402/MPP): calculates stamp duty for a specific price, plus Help to Buy upper bound, LPT note, indicative fees and Central Bank mortgage rule checks."}}