First-Time Buyer Guide Reviewed 31 July 2026

First-Time Buyer Stamp Duty in Ireland

What first-time buyers pay in Irish stamp duty and how it fits alongside Help to Buy, the First Home Scheme, deposit and legal costs.

Quick answer

  • First-time buyer status does not automatically remove stamp duty on an Irish home purchase.
  • Help to Buy and the First Home Scheme can support the deposit or funding position, but they do not normally remove stamp duty itself.
  • A new-build first-time buyer may need to think about VAT-exclusive consideration for stamp duty.
  • Stamp duty should be included in your cash-needed plan before you make an offer.
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On this page
  1. What first-time buyers usually misunderstand
  2. First-time buyer cost stack
  3. Three first-time buyer scenarios
  4. Internal links for the buyer journey
  5. There is no general first-time buyer stamp duty exemption
  6. Worked first-time buyer budget examples
  7. Questions to ask before going sale agreed

What first-time buyers usually misunderstand

Many first-time buyers search for stamp duty because they are building the full cash-needed figure for approval in principle or before going sale agreed. The important point is that stamp duty is separate from your mortgage deposit and separate from support schemes such as Help to Buy or the First Home Scheme.

Simple rule:

First-time buyer support can improve affordability, but it does not automatically mean there is no stamp duty bill.

First-time buyer cost stack

  • Deposit: the cash contribution or scheme-supported amount your lender requires.
  • Stamp duty: the tax on the chargeable consideration.
  • Legal fees and outlays: solicitor fee, searches, Land Registry and related charges.
  • Valuation and survey: lender valuation and optional structural survey.
  • Insurance: mortgage protection and home insurance before drawdown.

Three first-time buyer scenarios

Scenario Stamp duty point Useful next calculator
€350,000 second-hand home Standard residential bands usually apply. Stamp Duty Calculator
€420,000 new-build home Check VAT-exclusive consideration before estimating duty. Stamp Duty + Help to Buy
Using Help to Buy and FHS together Support may affect funding, not the basic stamp duty rule. Mortgage Affordability + FHS

There is no general first-time buyer stamp duty exemption

Revenue’s current guidance says the former stamp duty exemptions and reliefs for first-time buyers and owner-occupiers were abolished for instruments executed on or after 8 December 2010. Being a first-time buyer can matter for mortgage rules, Help to Buy and the First Home Scheme, but it is not itself a current stamp duty exemption.

Keep the schemes separate

Help to Buy is a refund of qualifying Income Tax and DIRT for an eligible new home or self-build. The First Home Scheme is shared-equity support. Neither should be entered as a stamp duty rate reduction.

Worked first-time buyer budget examples

Purchase Stamp duty basis Estimated stamp duty
€350,000 second-hand home 1% of €350,000 €3,500
€400,000 new house including 13.5% VAT €400,000 ÷ 1.135, then 1% €3,524.23
€400,000 qualifying new apartment including 9% VAT €400,000 ÷ 1.09, then 1% €3,669.72

The apartment example assumes the contract confirms that the 9% qualifying-apartment VAT rate applies. The solicitor should use the actual contract figures, not a generic assumption.

Questions to ask before going sale agreed

  • Is the property a resale, new house or qualifying new apartment?
  • Does the quoted new-build price include VAT, and at what rate?
  • How much cash is required for the deposit after any approved support?
  • How much should be held separately for stamp duty, legal fees and outlays?
  • When will the solicitor need cleared funds for closing?
  • Are there any unusual ownership, gift or connected-party facts that need tax advice?

Frequently asked questions

Do first-time buyers pay stamp duty in Ireland?

Yes, in normal residential purchases first-time buyers should expect stamp duty to apply unless a specific relief or exemption applies.

Does Help to Buy reduce stamp duty?

Help to Buy is mainly a deposit or tax refund support for qualifying new homes. It does not normally work as a stamp duty discount.

Does the First Home Scheme pay my stamp duty?

The First Home Scheme addresses a qualifying funding gap through shared equity. Stamp duty remains a separate purchase cost to budget and confirm with the solicitor.

Was the first-time buyer stamp duty exemption removed?

Yes. Revenue states that the former first-time buyer and owner-occupier stamp duty reliefs were abolished for instruments executed on or after 8 December 2010.

Do first-time buyers pay less stamp duty on a new build?

The lower-looking figure comes from excluding VAT from the chargeable consideration, not from first-time buyer status. The correct VAT rate depends on the property and contract.

Should I calculate stamp duty before mortgage approval?

Yes. Lenders and solicitors will focus on your total cash position, so stamp duty should be part of your upfront budget.

Sources & references

Back to Stamp Duty Ireland
Stamp Duty on a New Build (VAT) in Ireland How 13.5% and qualifying-apartment 9% VAT-inclusive new-build prices interact with Irish stamp duty, with formulas and worked examples. Stamp Duty Rates Ireland 2026 Current Irish stamp duty rates for residential and non-residential property, with worked examples for common purchase prices. Commercial and Non-Residential Stamp Duty in Ireland Commercial and non-residential stamp duty in Ireland, including business property, sites, mixed-use purchases, leases and development land.

Related calculators

Use these tools for the numbers behind this guide.

Stamp Duty Property purchase tax
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