Stamp duty in Ireland applies to all property purchases, but the impact varies significantly depending on whether you are a first-time buyer, a mover, or an investor.
Unlike some countries, Ireland does not have a separate stamp duty rate for first-time buyers. Everyone pays 1% up to EUR 1 million, 2% from EUR 1 million to EUR 1.5 million, and 6% above EUR 1.5 million on residential property.
Since October 2024, buyers acquiring 10 or more residential properties within 12 months pay an additional 15% surcharge. This is aimed at institutional investors and large-scale purchasers.
While HTB does not exempt you from stamp duty, the relief (up to EUR 30,000) can effectively offset the stamp duty cost for first-time buyers of new homes.
First-time buyer, EUR 350,000 home: Stamp duty = EUR 350,000 x 1% = EUR 3,500. HTB relief of up to EUR 30,000 can offset this and more.
Mover, EUR 650,000 home: Stamp duty = EUR 650,000 x 1% = EUR 6,500. No HTB (second-hand home).
Investor, EUR 300,000 rental property: Stamp duty = EUR 300,000 x 1% = EUR 3,000. If this is the investor's 10th purchase in 12 months, add the 15% surcharge: EUR 300,000 x 15% = EUR 45,000. Total: EUR 48,000.
Commercial, industrial, and agricultural land is charged at a flat 7.5%. There is no tiered system. A EUR 500,000 office purchase incurs EUR 37,500 in stamp duty.
A refund scheme exists for developers who convert commercial property to residential use, subject to conditions. Outside of that, stamp duty is not refundable once paid. It is, however, an allowable cost for CGT purposes if you later sell the property.
Stamp duty is paid by your solicitor at closing, typically within 30 days of the deed of transfer being signed. It is collected before the deed can be registered with the Property Registration Authority.
Disclaimer: This information reflects the 2026 tax year. Tax rules change annually following the Budget. Check Revenue.ie for the latest rates and thresholds. This guide is for informational purposes only and does not constitute tax advice.