How much is stamp duty on a house in Ireland?
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Short answer
Stamp duty on a home in Ireland is 1% of the price up to €1,000,000, 2% on the part between €1,000,000 and €1,500,000 and 6% on anything above €1,500,000. A €300,000 house is €3,000, a €450,000 house €4,500 and a €1,200,000 house €14,000. On a new build the tax is charged on the price with the VAT taken out first, which makes it slightly lower.
Stamp duty calculator
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Stamp duty
Enter a price and choose the type of property.
A government tax, payable separately to solicitors' fees and paid through your solicitor on completion. The figure shown is the residential rate on the basis chosen.
The rates
| Part of the price | Rate |
|---|---|
| Up to €1,000,000 | 1% |
| €1,000,000 to €1,500,000 | 2% |
| Over €1,500,000 | 6% |
The rates are marginal: each band applies only to the part of the price that falls inside it. A 15% rate applies to buying ten or more houses in twelve months, and non-residential property is charged at a flat 7.5%.
Worked examples
| Price | Stamp duty | How it is calculated |
|---|---|---|
| €300,000 second-hand | €3,000 | 1% of the full price |
| €450,000 second-hand | €4,500 | 1% of the full price |
| €1,200,000 second-hand | €14,000 | 1% of the first €1,000,000, then 2% of the remaining €200,000 |
| €400,000 new house | €3,524.23 | 1% of the price with 13.5% VAT removed |
| €400,000 new apartment | €3,669.72 | 1% of the price with 9% VAT removed |
New builds: the VAT rule
The advertised price of a new home includes VAT. Stamp duty is charged on the price excluding VAT, so the price is divided by 1.135 for a house (13.5% VAT) or by 1.09 for a qualifying apartment (9% VAT, a reduced rate in place since 8 October 2025 and due to run to 31 December 2030). Because less VAT is removed from an apartment’s price, an apartment attracts slightly more duty than a house at the same headline price.
Where a site is bought with a connected agreement to build, Revenue treats it as residential property and charges duty on the site cost plus the building cost, exclusive of VAT.
Gifts and transfers
Stamp duty is charged on the market value, not the price paid, so it applies even when no money changes hands. A €400,000 house received as a gift carries €4,000 in duty. Inheritances are subject to capital acquisitions tax instead.
When it is paid
The buyer’s solicitor pays the duty to Revenue through eStamping after completion, and the return must be filed within 44 days of the deed’s execution date. It is a separate line from the solicitor’s fixed fee.
Frequently asked questions
Who pays stamp duty and when?
The buyer pays it. Your solicitor pays it to Revenue through the eStamping system when stamping the deed after completion.
Why is stamp duty lower on a new build?
The price of a new home includes VAT, and stamp duty is charged on the VAT-exclusive amount to avoid taxing a tax. A €400,000 new house carries 13.5% VAT, so duty is 1% of €400,000 divided by 1.135, which is €3,524.23. A qualifying new apartment carries 9% VAT since 8 October 2025, so duty is €3,669.72. A second-hand home at €400,000 would be €4,000.
Is stamp duty part of the solicitor's fee?
No. It is a government tax payable separately to solicitors' fees. The quote calculator on the service pages shows it as a separate line so the two are never mixed.