Stamp Duty Calculator Ireland 2026
Calculate the stamp duty payable on your Irish property purchase. Our calculator covers residential and non-residential properties, first-time buyer relief, and the banded rate system introduced in recent years. Get an instant result with a full breakdown.
Key terms
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Help-to-Buy (HTB)
An Irish tax-relief scheme refunding up to €30,000 of income tax and DIRT paid in the prior four years toward a new-build home deposit for first-time buyers.
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Loan-to-Value (LTV)
The ratio of a mortgage loan to the property's value, expressed as a percentage — the headline metric for how much equity a buyer has and what rate they can get.
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Capital Gains Tax (CGT)
A 33% tax on the profit from selling or transferring an asset that has risen in value — investments, second properties, businesses and crypto.
How is this calculated?
Residential stamp duty in Ireland is charged at 1% on the first €1,000,000 and 2% on the balance. First-time buyers benefit from a 0% rate on the first €500,000 of the purchase price — separately from the Help-to-Buy scheme, which refunds up to €30,000 of income tax paid in the previous four years and is additional relief. Non-residential (commercial) property is charged at a flat rate of 7.5%.
Stamp duty is calculated on the full purchase price of the property, not the mortgage amount — so a buyer’s LTV doesn’t affect what they owe Revenue at closing.
Frequently Asked Questions
What are the stamp duty rates in Ireland in 2026?
Residential property stamp duty in Ireland is 1% on the first €1,000,000 and 2% on any amount above €1,000,000. First-time buyers pay 0% on the first €500,000 and standard rates above that. Non-residential (commercial) property is charged at 7.5%.
Do first-time buyers pay stamp duty in Ireland?
First-time buyers benefit from a stamp duty exemption on the first €500,000 of a residential property purchase. For example, buying a property at €400,000 as a first-time buyer means you pay no stamp duty at all. At €600,000, you would pay 1% on the €100,000 above the €500,000 threshold — only €1,000.
When is stamp duty paid in Ireland?
Stamp duty is paid to Revenue when the property transfer deed is stamped, typically at closing (completion of the sale). Your solicitor will normally arrange this payment. It is due within 30 days of the date of the deed.
Is stamp duty paid on mortgages in Ireland?
No — stamp duty is calculated on the purchase price of the property, not the mortgage amount. You pay the same stamp duty whether you are buying with a large or small deposit.
Can stamp duty be included in my mortgage?
No — stamp duty cannot be borrowed and must be paid from your own funds at closing. This is an important cost to factor into your savings target when buying a property in Ireland.
Last updated: January 2026 · Rates sourced from Revenue