What are the residential stamp duty rates in Ireland?

Residential property is charged 1% on the first EUR 1,000,000 of the price and 2% on any amount above EUR 1,000,000. For example a EUR 1.2m house pays 1% on the first million plus 2% on the remaining EUR 200,000.

What is the 10% bulk purchase rate?

A 10% rate applies when a person acquires ten or more residential houses or duplexes in any twelve-month period, a measure introduced to discourage bulk buying by investment funds. Apartments in certain developments and some other categories can be exempt, so check Revenue guidance for your case.

How is stamp duty on non-residential property charged?

Non-residential property such as commercial premises, sites and farmland is generally charged a flat 7.5% on the full consideration. There is no tiered band, so the duty is simply 7.5% of the price.

Who pays the stamp duty and when?

The buyer pays stamp duty, and it is normally filed and paid to Revenue within 44 days of the deed being executed. In practice your solicitor handles the return and collects the duty at closing.

Does this tool include VAT, legal fees or local property tax?

No. It calculates only the stamp duty (transfer tax) on the price you enter. VAT on new builds, solicitor fees, registration fees and ongoing Local Property Tax are separate costs you should budget for alongside the duty.

Ireland Stamp Duty / Transfer Tax Calculator

Email me this result

Get this tool's output sent to your inbox, plus one useful tool a week. No spam, unsubscribe any time.

The Ireland Stamp Duty calculator estimates the transfer tax you owe Revenue when you buy property in the Republic of Ireland. Stamp duty is a tax on the instrument that transfers ownership, and the rate depends entirely on what you are buying: ordinary homes, commercial or agricultural land, or a bulk block of residential units. This tool applies the current rules so you can add the duty to your closing budget before you sign anything.

How it works

For residential purchases Ireland uses a two-band system. The first EUR 1,000,000 of the price is charged at 1%, and anything above EUR 1,000,000 is charged at 2%. So duty equals min(price, 1,000,000) x 1% + max(price - 1,000,000, 0) x 2%. A EUR 600,000 home therefore owes EUR 6,000, while a EUR 1,500,000 home owes 10,000 + 10,000 = EUR 20,000.

A special 10% rate applies to a bulk acquisition of ten or more residential houses or duplexes within a twelve-month period. When you choose that option the tool charges a flat 10% of the whole consideration.

Non-residential property (commercial, sites, farmland) is charged a flat 7.5% of the full price with no banding.

Residential duty = first EUR 1m at 1% + remainder at 2%. Non-residential = 7.5% flat. Bulk (10+ homes) = 10% flat.

Tips and notes

Stamp duty is paid on the price (consideration), so it is the same whether the property is above or below market value. The buyer is liable, and the return is due within 44 days of execution of the deed. This estimate covers the duty alone — remember that new-build homes can also carry VAT, and you will face solicitor and Land Registry fees plus annual Local Property Tax on top. Always confirm reliefs and exemptions with Revenue or your solicitor for your specific purchase.