🏠 Ireland Stamp Duty Calculator 2026
Residential, commercial & agricultural property — instant stamp duty estimate
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Residential Property
- 1% on the first €1,000,000 of the purchase price
- 2% on any amount above €1,000,000
- Rates apply equally to new builds and second-hand properties
- First-time buyers pay the same rates — there is no stamp duty relief for first-time buyers. The Help-to-Buy scheme is a separate income tax refund for new-build purchases
- Calculated on the greater of the purchase price or the market value
Commercial & Industrial Property
- 7.5% flat rate on the full purchase price
- Consanguinity relief: rate is reduced to 1% for qualifying transfers between blood relatives (parent/child, siblings, etc.)
- VAT may be payable on commercial new builds — stamp duty is charged on the VAT-inclusive price where applicable
Agricultural Land
- 7.5% standard rate on full purchase price
- Young Trained Farmer (YTF) Relief: 0% — full exemption. Claimant must hold a relevant agricultural qualification, be under 35 at the time of the transfer, and farm the land for at least 5 years
- Consanguinity Relief: rate reduced to 1% for qualifying transfers between blood relatives. Available for agricultural land and non-residential property
- YTF Relief and Consanguinity Relief cannot be combined — you must claim one or the other
- Stamp duty clawback applies if YTF qualifying conditions are breached within 5 years
Land Registry Fee (Property Registration Authority)
- Purchase price up to €50,000: €400
- €50,001 – €200,000: €600
- €200,001 – €400,000: €700
- Above €400,000: €800
- Fees shown are estimates — verify current fees with the Property Registration Authority
When Stamp Duty Is Due
- Must be paid within 30 days of the execution of the deed of transfer
- Your solicitor typically handles the stamping and e-filing via Revenue’s online system
- Unpaid stamp duty accrues interest and penalties
- Stamp duty is a self-assessment tax — both buyer and seller have obligations
Assumptions & Limitations
- Calculated on the stated purchase price — use market value if different
- Bulk purchase surcharge (10+ residential units in 12 months) is not included — applies to institutional investors only
- 2026 rates are based on best available information; confirm at Revenue.ie
- All amounts rounded to the nearest euro
⚠️ Estimates only — not legal or financial advice. Always verify with Revenue.ie or a qualified Irish solicitor before transacting.
Stamp duty is one of the largest upfront costs of buying property in Ireland — and one of the least understood. On a €400,000 home, it amounts to €4,000. On a €2,000,000 commercial premises, it can reach €150,000. Our free Ireland Stamp Duty Calculator 2026 above gives you an instant, accurate figure for residential, commercial, and agricultural property — including Young Trained Farmer relief, consanguinity relief, and the Property Registration Authority's Land Registry fee. This comprehensive guide explains every rate, every relief, and every scenario you need to know before you sign a contract in 2026.
What Is Stamp Duty in Ireland?
Stamp duty in Ireland is a tax on the transfer of property and certain documents, charged by Revenue under the Stamp Duties Consolidation Act 1999 and amended most recently by Finance Act 2024. It is paid by the buyer of the property — not the seller — and must be settled within 30 days of the deed of transfer being executed.
Unlike income tax, which is calculated over an entire year on your earnings, stamp duty is a one-time charge triggered at the point of purchase. It is calculated as a percentage of the purchase price (or market value, if higher) and applies across three broad property categories in Ireland: residential, commercial/industrial, and agricultural.
Stamp duty is a once-off purchase tax paid to Revenue. It is completely separate from the Local Property Tax (LPT) — an annual charge based on your property's value band — and from Capital Gains Tax (CGT), which is paid by the seller on any profit from a property sale. Understanding these distinctions is important because many buyers confuse them when calculating the true cost of purchasing property in Ireland.
In practice, your solicitor handles the stamping and electronic filing of the deed through Revenue's online e-stamping system. However, as the buyer, you are ultimately responsible for ensuring stamp duty is paid correctly and on time. Underpaying or late payment attracts interest charges of 0.0219% per day plus surcharges — making accuracy critical.
Residential Stamp Duty Rates 2026 — Houses, Apartments & New Builds
Residential stamp duty in Ireland uses a progressive two-band structure. The rates in 2026 are unchanged from those introduced in Budget 2020 and have remained stable through the Finance Act 2024.
| Purchase Price Band | Stamp Duty Rate | Tax on This Portion |
|---|---|---|
| First €1,000,000 | 1% | Up to €10,000 |
| Any amount above €1,000,000 | 2% | 2% on every euro above €1M |
The progressive structure means that only the portion of the price above €1,000,000 is charged at 2% — not the entire amount. A property priced at €1,200,000 incurs stamp duty of €10,000 (1% on €1M) plus €4,000 (2% on €200,000) = €14,000 total.
What Properties Qualify as Residential?
For stamp duty purposes, a residential property is any building (or part of a building) used or suitable for use as a dwelling. This includes:
- Houses — detached, semi-detached, and terraced, new and second-hand
- Apartments and duplex units
- New-build homes purchased directly from a developer
- Buy-to-let investment properties (standard residential rates apply)
- Holiday homes (residential rates apply, not second-home surcharge — Ireland does not currently have one)
A 10% stamp duty surcharge applies where a single purchaser acquires 10 or more residential units in a 12-month period. This was introduced to deter institutional investors from bulk-buying housing stock and does not affect individual buyers or small landlords. Our calculator does not apply this surcharge as it targets institutional activity only.
Stamp Duty on New Builds vs Second-Hand Homes
There is no difference in stamp duty rates between new-build and second-hand residential properties — both pay 1% up to €1M and 2% above. However, for new builds, stamp duty is calculated on the VAT-inclusive purchase price. Since residential properties are zero-rated for VAT, this typically has no practical impact for standard residential purchases.
Stamp Duty When the Purchase Price and Market Value Differ
Revenue's rules are clear: stamp duty is calculated on the greater of the consideration (purchase price) paid or the market value. This matters in transactions between connected persons — such as a parent selling to a child at below market value — where Revenue may assess duty on the open market value rather than the stated price. Always ensure your solicitor obtains a formal valuation if any element of gift or undervalue is involved.
Commercial & Industrial Stamp Duty in Ireland 2026
Commercial and industrial property attracts a flat rate of 7.5% on the full purchase price in 2026. This rate, increased from 6% in Budget 2020, applies uniformly regardless of the purchase price — there are no progressive bands for commercial property as there are for residential.
| Transaction Type | Stamp Duty Rate | Notes |
|---|---|---|
| Standard commercial purchase | 7.5% | Applied to full purchase price |
| Family transfer (consanguinity) | 1% | Qualifying blood relatives only |
| Commercial leases (rent) | 1% | Applied to annual rent × lease years (complex rules) |
| Shares in Irish property companies | 1% | Stamp duty on share transfers, not property rate |
What Counts as Commercial Property?
Commercial and non-residential property includes offices, retail units, warehouses, industrial buildings, hotels, development land, mixed-use properties, and any land without residential use. Where a property has a mixed residential and commercial use, Revenue assesses each element separately at the applicable rate.
VAT and Stamp Duty on Commercial Property
Commercial new builds are subject to VAT at 13.5%. Where VAT is payable on the purchase, stamp duty is charged on the VAT-inclusive amount — meaning you effectively pay stamp duty on the VAT as well. For a €1,000,000 office with 13.5% VAT, the stamp duty base becomes €1,135,000, producing a stamp duty charge of €85,125 rather than €75,000. Always confirm the VAT position with your solicitor before exchanging contracts.
Our Ireland Income Tax Calculator covers PAYE, USC, PRSI, pension relief and all major tax credits.
Agricultural Land Stamp Duty & Reliefs in Ireland 2026
Agricultural land in Ireland is subject to a flat rate of 7.5% stamp duty — the same headline rate as commercial property. However, agriculture is unique in Irish stamp duty law because two significant relief mechanisms can reduce that rate to just 1% or even 0%, depending on the buyer's qualifications and the nature of the transfer. This makes the agricultural stamp duty landscape the most complex of the three categories.
| Buyer Category | Stamp Duty Rate | Qualifying Condition |
|---|---|---|
| Standard purchaser | 7.5% | No relief applicable |
| Young Trained Farmer (YTF) | 0% | Under 35, relevant ag. qualification, farms for 5+ years |
| Family transfer (consanguinity) | 1% | Transfer between qualifying blood relatives |
A buyer who qualifies for both YTF Relief and Consanguinity Relief must choose one. In virtually all cases, YTF Relief is more beneficial as it provides a full exemption at 0% versus the 1% available under consanguinity — though the difference on large land acquisitions can still amount to tens of thousands of euro. Always take professional advice before selecting your relief.
Young Trained Farmer (YTF) Relief — Complete 2026 Guide
The Young Trained Farmer Stamp Duty Relief is one of the most generous property tax reliefs available in Ireland. It provides a full 100% exemption from stamp duty on agricultural land purchases, potentially saving buyers hundreds of thousands of euro on significant land acquisitions. The relief is administered by Revenue and claimed through your solicitor at the time of stamping.
YTF Relief Qualifying Conditions 2026
To claim Young Trained Farmer Relief in 2026, all of the following conditions must be satisfied simultaneously:
- Age requirement: The buyer must be under 35 years of age on the date of execution of the deed of transfer
- Qualification requirement: The buyer must hold a relevant agricultural qualification at NFQ Level 6 or higher — including degrees, diplomas, and certificates from Teagasc and recognised third-level institutions
- Farming requirement: The buyer must farm the land themselves (not through an agent or contractor) for a period of at least 5 years after the date of transfer
- Land use: The land must be used for genuine agricultural purposes — not development, not amenity, not forestry in isolation
- Declaration: The buyer must sign a declaration confirming they meet the conditions — this declaration is submitted with the stamp duty return
Approved Agricultural Qualifications for YTF Relief
Revenue publishes a list of qualifying qualifications. The most common include:
- Teagasc Certificate in Agriculture (Green Cert) — NFQ Level 6
- Bachelor of Agricultural Science (UCD, UCC, WIT)
- Bachelor of Science in Agriculture (ATU, SETU)
- Teagasc Advanced Certificate in Agriculture — NFQ Level 6
- Any Level 6+ agricultural qualification on the approved list at Revenue.ie
YTF Clawback — When the Relief Is Withdrawn
If the qualifying conditions are breached within 5 years of the transfer date, Revenue will claw back the stamp duty that was exempted. Circumstances that trigger clawback include:
- Selling, gifting, or leasing the land within 5 years
- Ceasing to farm the land yourself within 5 years
- Using the land for non-agricultural purposes within 5 years
- The buyer reaching 35 before the 5-year farming period is complete (this does not affect the relief — age is assessed at the date of transfer only)
On a typical Irish farm purchase of €500,000, standard stamp duty would be €37,500 at 7.5%. A qualifying Young Trained Farmer pays €0 — a saving of €37,500. On a €1,000,000 land purchase, the saving is €75,000. This makes obtaining the relevant agricultural qualification one of the most financially impactful steps a young farmer can take before buying land.
Consanguinity Relief — Stamp Duty on Family Property Transfers 2026
Consanguinity Relief reduces the stamp duty rate to 1% on transfers of non-residential property (including commercial and agricultural land) between qualifying blood relatives. It is a highly valuable relief for family farm and business succession planning in Ireland.
Who Qualifies as a Blood Relative?
Revenue defines qualifying relatives for consanguinity relief as:
- Parent and child (including step-children and adopted children)
- Grandparent and grandchild
- Brother and sister (including half-siblings)
- Uncle/aunt and niece/nephew
- Lineal ancestors and lineal descendants
Spouses and civil partners are not covered by consanguinity relief — transfers between spouses are already exempt from stamp duty entirely, making this relief unnecessary for that category.
Consanguinity Relief — Key Rules in 2026
- The relief applies to non-residential property only — it cannot be applied to residential houses or apartments
- It covers agricultural land, commercial property, and industrial property
- The transfer must be a genuine sale or gift — sham transactions or circular arrangements are not permitted
- The relief must be claimed at the point of stamping — it cannot generally be claimed retrospectively
- Where consanguinity relief and YTF relief both potentially apply on an agricultural transfer, only one may be claimed
A parent transfers a farm worth €800,000 to their child. Standard agricultural stamp duty at 7.5% would be €60,000. With consanguinity relief at 1%, the duty is just €8,000 — a saving of €52,000. If the child also qualifies as a Young Trained Farmer, the duty falls to €0. Professional legal and tax advice is essential when planning intergenerational property transfers of this scale.
Land Registry Fee & Full Property Buying Costs in Ireland 2026
Stamp duty is the largest but not the only government charge when buying property in Ireland. You also pay a Land Registry fee to the Property Registration Authority (PRA) to register the transfer of title. Unlike stamp duty, this fee is a flat amount determined by a price bracket — it does not scale proportionally with price.
PRA Land Registry Fee Schedule 2026
| Purchase Price | Land Registry Fee |
|---|---|
| Up to €50,000 | €400 |
| €50,001 – €200,000 | €600 |
| €200,001 – €400,000 | €700 |
| Above €400,000 | €800 |
Full Breakdown of Property Purchase Costs in Ireland 2026
When budgeting for a property purchase, buyers should account for all of the following costs beyond the purchase price itself:
| Cost | Typical Range | Notes |
|---|---|---|
| Stamp Duty | 1% – 7.5% of price | Depends on property type and reliefs |
| Land Registry Fee | €400 – €800 | PRA flat fee by price bracket |
| Solicitor Fees | €1,500 – €3,500 + 23% VAT | Higher for complex commercial transactions |
| Surveyor / Structural Survey | €350 – €600 | Strongly recommended for second-hand properties |
| Valuation Report | €150 – €250 | Required by most mortgage lenders |
| Mortgage Setup / Arrangement Fee | €0 – €1,000+ | Varies by lender; some offer cashback instead |
| Buildings Insurance (First Year) | €300 – €800 | Mandatory with a mortgage |
| Moving Costs | €500 – €3,000+ | Depends on distance and volume |
For a standard residential purchase, budget an additional 1.5% to 2.5% of the purchase price beyond stamp duty to cover all other transaction costs. On a €350,000 home, that means setting aside approximately €5,250 – €8,750 on top of the €3,500 stamp duty — so your total cash requirement beyond the deposit and mortgage is roughly €8,750 – €12,250.
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Real-World Ireland Stamp Duty Examples 2026
The following worked examples cover the most common property purchase scenarios Irish buyers face in 2026. Use our Ireland Stamp Duty Calculator above to check your own figures instantly.
A single first-time buyer purchasing a three-bed semi-detached home in Cork. Standard 1% residential rate applies — no first-time buyer exemption exists for stamp duty.
Buying a detached house in south Dublin at €1.5M. The progressive structure means only €500,000 above the €1M threshold is charged at 2%.
A business owner purchasing commercial office premises in Dublin. Flat 7.5% applies to the full price — making this significantly more expensive than residential.
A farmer (over 35, no qualification) purchasing 40 acres of agricultural land. No relief available — 7.5% applies in full.
Same 40-acre purchase, but by a 28-year-old with a Teagasc Green Cert who commits to farming for 5 years. Zero stamp duty — saving €30,000.
A father transfers a farm to his daughter (over 35, does not hold a YTF-qualifying qualification). Consanguinity relief reduces the rate from 7.5% to 1%.
First-Time Buyers & Stamp Duty in Ireland 2026
One of the most common misconceptions about Irish stamp duty is that first-time buyers receive a special exemption or reduced rate. They do not. First-time buyers pay the standard residential rates — 1% up to €1,000,000 and 2% above. This has been the position since 2010 when the previous first-time buyer exemption was abolished.
However, first-time buyers can access several other separate government schemes that can meaningfully reduce the overall cost of buying:
Help-to-Buy (HTB) Scheme 2026
The Help-to-Buy scheme is a tax refund of up to €30,000 (or 10% of the purchase price, whichever is lower) for first-time buyers of new-build homes only. It is completely separate from stamp duty — it is a refund of income tax and DIRT paid over the previous four years. Key points:
- Available on new builds only — does not apply to second-hand properties
- Property price cap: €500,000
- Buyer must take out a mortgage of at least 70% of the purchase price
- Applied as a reduction to the deposit required or directly to the developer at drawdown
- The scheme has been extended to 31 December 2029 under Budget 2025
First Home Scheme
The First Home Scheme is a shared equity product where the State and participating banks top up a first-time buyer's deposit by taking an equity stake in the property. It can bridge the gap between a buyer's available deposit and the minimum required by lenders. Stamp duty is still payable at the standard rate on the full purchase price, but the scheme makes higher-value properties accessible for buyers with smaller deposits.
A first-time buyer purchasing a new build at €400,000 using Help-to-Buy. Stamp duty = €4,000 (1%). Help-to-Buy refund = up to €30,000. Net effective first year housing cost beyond the mortgage is significantly reduced — but the stamp duty is a real cash cost that must be funded at closing, before the HTB refund is applied.
When & How to Pay Stamp Duty in Ireland 2026
Stamp duty becomes payable at the point a deed of transfer or conveyance is executed. The rules are precise and the consequences of late payment are significant.
The 30-Day Rule
Stamp duty must be paid and the deed stamped by Revenue within 30 days of the execution of the deed. In practice, "execution" means the date the deed is signed and completed — typically at or shortly after closing. Your solicitor will file the stamp duty return electronically through Revenue's e-stamping system and arrange payment on your behalf as part of the conveyancing process.
Late Payment Penalties and Interest
- Interest: 0.0219% per day on unpaid stamp duty from the due date
- Surcharge (less than 6 months late): 5% of the duty due (minimum €50, maximum €12,695)
- Surcharge (6–12 months late): 10% of the duty due (minimum €50, maximum €63,485)
- Surcharge (more than 12 months late): 20% of the duty due (minimum €50, no maximum)
These penalties accumulate quickly on large commercial or agricultural transactions. Always ensure your solicitor has the stamp duty funds available in their client account before closing.
Stamp Duty — Self-Assessment Obligations
Stamp duty operates on a self-assessment basis in Ireland. Both buyer and seller (or transferor) have obligations to ensure the duty is correctly assessed and returned. Where a deed is later found to have been incorrectly stamped — for example, because the property value was understated or a relief was incorrectly claimed — Revenue can raise an assessment at any time. There is no statute of limitations for fraudulent or negligent underpayment of stamp duty.
We have free calculators for UK Stamp Duty Land Tax and US real estate transaction costs too.
Frequently Asked Questions — Ireland Stamp Duty 2026
Residential stamp duty in Ireland in 2026 is charged at 1% on the first €1,000,000 of the purchase price and 2% on any amount above €1,000,000. For the vast majority of home purchases in Ireland, only the 1% rate applies. A €350,000 home attracts stamp duty of €3,500; a €500,000 home attracts €5,000.
No. There is no stamp duty exemption or reduced rate for first-time buyers in Ireland in 2026. First-time buyers pay the standard residential rates of 1% (up to €1M) and 2% (above €1M). The Help-to-Buy scheme is a separate tax refund of up to €30,000 for new-build purchases only, but it does not reduce or replace stamp duty — both costs apply independently.
Stamp duty on a €400,000 residential property in Ireland in 2026 is €4,000 (1% of €400,000). You would also pay a Land Registry fee of €700 (the PRA fee for properties valued between €200,001 and €400,000), bringing the total government charges to €4,700. Solicitor fees, survey costs, and other purchase costs are additional.
Commercial and industrial property in Ireland is subject to a flat stamp duty rate of 7.5% on the full purchase price in 2026. There are no progressive bands for commercial property. However, consanguinity relief reduces this to 1% for qualifying transfers between blood relatives. On a €500,000 office building, the standard stamp duty charge is €37,500.
To qualify for the Young Trained Farmer (YTF) stamp duty exemption in 2026, a buyer must: (1) be under 35 years of age on the date of the deed of transfer; (2) hold a relevant agricultural qualification at NFQ Level 6 or higher (such as the Teagasc Green Cert or a degree in Agricultural Science); and (3) commit to farming the land themselves for at least 5 years after the transfer. If all conditions are met, stamp duty is 0% — a full exemption. Failure to maintain the conditions within 5 years triggers a stamp duty clawback.
Stamp duty must be paid within 30 days of the execution (signing) of the deed of transfer. Your solicitor normally handles this electronically through Revenue's e-stamping system as part of the conveyancing process. Late payment attracts interest of 0.0219% per day plus a surcharge of 5% (under 6 months late), 10% (6–12 months), or 20% (over 12 months) on the stamp duty amount.
Consanguinity relief reduces stamp duty to 1% on transfers of non-residential property (commercial and agricultural) between qualifying blood relatives — including parent-child, grandparent-grandchild, siblings, and aunt/uncle to niece/nephew. It cannot be applied to residential properties (which already carry lower rates) and cannot be combined with Young Trained Farmer relief on the same transaction. It must be claimed at the point of stamping, not retrospectively.
Yes — in Ireland, stamp duty rates are identical for new build and second-hand residential properties. Both are charged at 1% up to €1,000,000 and 2% above that threshold. There is no distinction in the stamp duty legislation between the age or condition of the property. The Help-to-Buy tax refund is exclusively available on new builds, but that is a separate incentive and does not affect the stamp duty itself.
Our Ireland Stamp Duty Calculator 2026 applies the confirmed residential rates (1% / 2%), commercial rate (7.5%), agricultural rate (7.5%), Young Trained Farmer Relief (0%), consanguinity relief (1%), and the current PRA Land Registry fee schedule. It produces accurate estimates for the vast majority of straightforward purchases. It does not cover commercial lease stamp duty, share transfer stamp duty, bulk purchase surcharges, or complex mixed-use transactions. For any significant property purchase, always verify your liability with your solicitor and at Revenue.ie.
Summary — Ireland Stamp Duty 2026 at a Glance
Stamp duty is an unavoidable and significant cost of buying property in Ireland. For residential buyers, the 1% rate on homes up to €1,000,000 is relatively modest compared to many European countries — but on the average Irish home purchase of €350,000–€500,000, it still represents €3,500–€5,000 that must be funded at closing. For commercial and agricultural buyers, the 7.5% rate is substantially more impactful — making professional planning and, where applicable, the claiming of consanguinity and Young Trained Farmer reliefs absolutely critical.
Key takeaways for 2026:
- Residential: 1% to €1M, 2% above. No first-time buyer exemption.
- Commercial: 7.5% flat. Consanguinity relief reduces to 1% for family transfers.
- Agricultural: 7.5% standard. YTF relief = 0%. Consanguinity = 1%. Never claim both.
- Pay within 30 days of deed execution — late payment is expensive.
- Land Registry fee adds up to €800 on top of stamp duty.
- Always budget for solicitor fees, survey, valuation, and mortgage costs beyond stamp duty.
Use our free Ireland Stamp Duty Calculator above to get your personalised estimate in seconds, and always confirm your final liability with Revenue.ie or a qualified Irish solicitor before transacting.
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