Stamp duty is a tax on property transactions in Ireland. The rates depend on the type of property and the price paid. Since October 2024, a new third rate band applies to residential properties over EUR 1.5 million.
| Value | Rate |
|---|---|
| Up to EUR 1,000,000 | 1% |
| EUR 1,000,001 to EUR 1,500,000 | 2% |
| Above EUR 1,500,000 | 6% |
Non-residential property (commercial, industrial, agricultural land) is charged at a flat rate of 7.5%.
Since 2 October 2024, buyers who acquire 10 or more residential properties in a 12-month period face an additional 15% stamp duty surcharge (increased from 10%) on each property. This targets institutional investors and large-scale residential acquisitions.
Stamp duty on the transfer of shares in an Irish company is 1% of the consideration or market value.
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Free Stamp Duty CalculatorStamp duty is collected by your solicitor at closing and remitted to Revenue. It must be paid before the deed of transfer can be registered with the Property Registration Authority. Your solicitor handles the filing (Form STAMP 1 for property) and payment. The effective date for stamp duty purposes is the date the deed is signed, not the date you agree the sale.
Non-residential property (offices, retail units, industrial premises, agricultural land) is charged at a flat rate of 7.5%. There is no tiered system as with residential property. A EUR 500,000 office purchase incurs EUR 37,500 in stamp duty. Mixed-use properties are apportioned between residential and non-residential elements.
Stamp duty paid on the purchase of an asset is an allowable cost for Capital Gains Tax purposes when you later sell the asset. Keep your completion statement showing the stamp duty paid; it directly reduces your taxable gain on a future disposal.
There is no stamp duty exemption or reduction for first-time buyers in Ireland (the old first-time buyer relief was abolished in 2017 and replaced by Help to Buy). First-time buyers pay the same 1%/2%/6% rates as everyone else. However, Help to Buy relief (up to EUR 30,000) can more than offset the stamp duty cost on a new build.
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.