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Stamp duty: 1% to a million, and no first-time buyer relief

Irish stamp duty on a home runs 1% up to 1,000,000, 2% from 1,000,000 to 1,500,000 and 6% above that, applied marginally. The rates have been in force since 2 October 2024 and Budget 2026 left them alone.

The notable part is what is missing. Unlike Britain, Ireland has no first-time buyer exemption: the same scale applies to everyone, so a first purchase at 360,000 pays 3,600 like any other. Buying ten or more houses in a year triggers a 15% rate instead, which this calculator does not model.

Borrowing is capped by the Central Bank, not by insurance

Irish lending has no mortgage insurance. The Central Bank's macroprudential rules do the work instead: a first-time buyer can borrow up to four times gross income and up to 90% of the price, with a limited allowance for exceptions each year. That is why the deposit here opens at 10% and why the constraint on an Irish purchase is usually the income multiple rather than the monthly payment.

Local property tax is a self-assessed banded charge on value rather than a rate on the purchase price, so the 0.09% shown is an equivalent, not a formula Revenue uses. Solicitor, valuation and survey costs are modest by European standards, around 1.5% of the price.

For how the calculation works, the formula behind it and what it leaves out, see the full guide.

Data sources

  • Irish stamp duty and purchase costs

    Effective 2024-10-02 onward · retrieved 2026-08-30

    Rates for an individual buying a home. Acquiring ten or more houses in a year triggers a 15% rate instead.

    How we checked these figures

    Revenue published scale: 1% to 1,000,000, 2% from 1,000,000 to 1,500,000 and 6% above.

    Current

This calculator in other countries

Each country has its own rates, thresholds and rules, and its own page with the official sources they came from.

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