Stamp Duty Calculator (Ireland)
Estimate Irish stamp duty on a property purchase — residential bands, the apartment-block scale and the non-residential flat rate.
Calculator
EXAMPLE €4,500 stamp duty on a €450,000 home — the buyer pays it in cash at closing, through their solicitor; lenders do not add stamp duty to the mortgage. Swap in your own numbers below.
EXAMPLEExample stamp duty — swap in your own numbers in the form
€4,500 on €450,000
The buyer pays this — in cash at closing, through their solicitor. Lenders do not add stamp duty to the mortgage: it sits on top of the deposit.
All of it sits inside the first band — 1% of the price.
How it is charged
| Slice of the price | Rate | Duty |
|---|---|---|
| First €450,000 | 1% | €4,500 |
| Example stamp duty | €4,500 |
The next rate up (2%) only starts above €1,000,000 — the example purchase does not reach it.
If the price moves
Bidding happens in steps — this is what the duty does around €450,000:
| Price | Duty | Change |
|---|---|---|
| €425,000 | €4,250 | −€250 (−6%) |
| €450,000 — example price | €4,500 | — |
| €475,000 | €4,750 | +€250 (+6%) |
Enter your own numbers in the form and this section will show how to check the figure on the way to closing.
Assumptions and things to know
- Stamp duty is only ONE closing cost — legal fees, Land Registry fees, searches and valuation are separate bills. Lenders do not include stamp duty in the mortgage: plan for it as cash on top of the deposit.
- Buying 10 or more houses within 12 months triggers a separate higher 15% rate on that acquisition (SDCA 1999 Section 31E) — apartments are excluded from that rule. This calculator does NOT model bulk purchases; the price of one ordinary purchase is assumed.
- Rates shown apply to instruments (contracts) signed on or after 02/10/2024 for residential property. A contract signed before that date can fall under older rates.
- Mixed-use purchase (say a shop with the flat above): each part is charged at its own rate on its own share of the price — run the two parts separately here.
- This is stamp duty under Irish Revenue rules only. The UK charges a different tax with different bands on property purchases — a purchase in Northern Ireland or Britain falls under that tax instead, and none of these figures apply.
- First-time buyer? Revenue's published rate table has no separate first-time-buyer rate — the rates shown apply to every buyer alike. Ireland did have first-time-buyer and owner-occupier reliefs once: Revenue says the last of them were abolished for deeds signed on or after 08/12/2010, so an older article promising one is out of date. Ireland's current first-time buyer supports are separate schemes that do not reduce stamp duty, so budget this figure in full and check those schemes on their own terms.
- In an ordinary purchase, duty is charged on the full consideration (the price agreed), regardless of any mortgage — borrowing more or less does not change it.
- Gift, inheritance-related transfer, or a sale to a relative below market value? For a gift, or a transfer for less than the property is worth, stamp duty is charged on the property's market value — not on the figure written on the deed. A transfer between spouses or civil partners is not charged at all. That is the charging rule in Stamp Duties Consolidation Act 1999, section 30(1). This tool assumes an ordinary arm's-length purchase at the price agreed, so on a transfer at a friendly price the figure worked out here can fall well short of the duty actually due. Check the case with Revenue or a solicitor before budgeting for it.
Estimates only — not professional advice.
In plain terms: stamp duty is the tax on the deed when you buy property in Ireland, paid through your solicitor at closing. For homes it is charged in slices — a lower rate on the first part of the price, higher rates only on the part above each threshold — while commercial property pays one flat rate on the whole price. This page is about the Irish charge only; the UK's property-purchase tax is a different system with different bands.
How this calculator works
Residential purchases are charged in slices: 1% on the first €1,000,000, 2% on the part between €1,000,000 and €1,500,000, 6% above €1,500,000 — each rate applies only to its own slice of the price. Blocks of 3+ apartments use a reduced scale with no top band, and non-residential property pays a flat 7.5% on the full price. The rates are read from a versioned data file assembled from Revenue's published Rates page, cited below. One honesty note: Revenue publishes the rates but no step-by-step worked examples for this charge, so the test cases guarding this engine are constructed from the published rates — they are checked against the band arithmetic, not against a Revenue-printed answer.
Sources
Key official sources for the figures on this page — the Sources page lists every statutory value with its effective and retrieval dates.