Stamp Duty in Ireland: Rates, Exemptions and How to Pay (2025 Guide)

If you're buying property in Ireland, stamp duty is one of the biggest one-off costs after your deposit. Whether you're purchasing a first home in Dublin, an investment property in Cork, or a family house in Galway, understanding stamp duty helps you budget accurately and avoid surprises at closing.

What is stamp duty and who pays it?

Stamp duty is a tax charged on the transfer of property in Ireland. It applies to almost all residential and non-residential property purchases, and the buyer, not the seller, is legally responsible. Your solicitor calculates the amount, files the return through Revenue's e-stamping system, and pays it from your closing funds.

How much is stamp duty on residential property?

The standard residential rates are:

• 1% on the first €1,000,000 of the purchase price
• 2% on any amount above €1,000,000

On a typical Dublin semi-detached house at €450,000, stamp duty is €4,500. On a €1.2 million south Dublin home, you'd pay €10,000 (1% of the first €1m) plus €4,000 (2% of the remaining €200,000) — €14,000 total.

Non-residential property (commercial units, land, agricultural land) is taxed at a flat 7.5%. If you're buying a mixed-use building in Cork or Limerick, ask your solicitor to apportion the price correctly between residential and commercial elements to avoid overpaying.

Are there stamp duty exemptions or reliefs for first-time buyers?

Ireland does not offer a blanket stamp duty exemption for first-time buyers — the 1%/2% rates apply to everyone. However, first-time buyers purchasing a new build can combine this cost with the separate Help to Buy (HTB) incentive, which refunds up to €30,000 of income tax and DIRT paid over the previous four years, effectively offsetting stamp duty and other purchase costs. There is also relief available for young trained farmers acquiring agricultural land, and a partial refund scheme for developers building on land later used for housing, which can indirectly affect new build pricing.

When and how is stamp duty paid?

Stamp duty must be paid within 30 days of signing (executing) the deed of transfer or conveyance. In practice, your solicitor files the return online via Revenue's e-stamping system on Revenue.ie at the same time as closing, and the duty is deducted from your mortgage drawdown or your own funds. Missing the 30-day deadline triggers interest and penalties, so this is almost always handled automatically as part of a standard conveyancing transaction — you don't need to do anything separately.

What about stamp duty on apartment bulk-buying and multiple properties?

Ireland introduced a higher 10% stamp duty rate targeting institutional investors who bulk-purchase 10 or more houses in a 12-month period, aimed at protecting the supply of family homes for individual buyers. This does not affect ordinary buyers purchasing a single home. If you're buying a second property (e.g. a buy-to-let), the standard 1%/2% residential rates still apply — there's no extra surcharge for individual second-home buyers in Ireland, unlike some other countries.

Frequently Asked Questions