Irish Calculators Updated for 2026 Estimate only

Stamp Duty Calculator Ireland 2026

Calculate Irish stamp duty for 2026 residential property, new builds, land, commercial property and mixed-use purchases using current Revenue rates.

Stamp Duty Calculator Ireland Ireland · 2026 Estimate

Purchase Details

Standard residential rates apply unless another property type is selected.
Simple estimate For bulk purchases, special reliefs, transfers between relatives, leases, shares, or farm relief, use the calculator as a planning guide and confirm the final figure with your solicitor.

Stamp Duty Estimate

Enter the purchase price and property type to see a quick Irish stamp duty estimate.

How this stamp duty estimate is calculated

The calculator applies current Revenue residential or non-residential Stamp Duty rates to the purchase price or chargeable consideration entered.

Published by Irish Calculators. Rates, rules and assumptions are maintained against the official sources linked below.

  1. For a standard residential purchase, the calculator applies 1% up to €1 million, 2% to the portion from €1 million to €1.5 million, and 6% to the portion above €1.5 million.
  2. For a VAT-inclusive new build, the selected contract VAT rate is removed before the residential bands are applied because Stamp Duty is not charged on VAT. The calculator supports 13.5% and the 9% rate for qualifying new apartments.
  3. Land, sites and commercial property use the 7.5% non-residential estimate, while mixed-use cases calculate the residential and non-residential parts separately.
  4. The estimate is summarised as duty due, effective rate, and total price plus stamp duty.

Source note: Revenue.ie Stamp Duty property rates, VAT-exclusive consideration, qualifying-apartment VAT and non-residential property guidance. This is an estimate only and not financial advice.

Stamp Duty rates Ireland 2026

For an ordinary residential purchase, Stamp Duty is charged in bands rather than one rate on the full price. Land, most sites and commercial property normally use the non-residential rate. A VAT-inclusive new-build price is reduced to its VAT-exclusive consideration before the residential bands are applied.

Property treatmentChargeable portionRate used
Standard residentialUp to €1,000,0001%
Standard residentialOver €1,000,000 to €1,500,0002%
Standard residentialPortion above €1,500,0006%
Non-residentialLand, most sites and commercial property7.5%
Residential example

€450,000 resale home

1% of €450,000

€4,500 duty
Higher-value example

€1,200,000 home

1% of €1m plus 2% of €200,000

€14,000 duty
Land or commercial example

€200,000 purchase

7.5% of €200,000

€15,000 duty

Calculator scope: VAT-inclusive new builds can use 13.5%, or 9% where a new apartment meets Revenue's qualifying-apartment conditions. The calculator does not fully model the 15% bulk residential rule, the separate treatment for three or more apartments in one block, exemptions, reliefs, leases, shares or linked transactions.

Official references: Revenue property rates, VAT-exclusive consideration, qualifying apartments and non-residential property.

This calculator is for illustration only and does not constitute tax or legal advice. Your solicitor confirms the final treatment and files the Stamp Duty return.

How This Calculator Works

1
Enter the purchase price and choose the property type.
2
For a VAT-inclusive new build, select the 13.5% contract rate or the 9% rate only for a qualifying new apartment.
3
The calculator removes the selected VAT amount, then applies the residential bands; resale, non-residential and mixed-use routes use their own rule paths.
4
Each applicable portion is calculated separately and combined into a total.
5
You can then compare the stamp duty cost against the property price to understand the effective rate.

Who This Calculator Is For

Buyers planning the total upfront cost of buying property in Ireland.
First-time buyers checking purchase costs beyond the deposit.
Investors comparing residential and non-residential purchases.
Anyone budgeting legal and tax costs before making an offer.

Frequently Asked Questions

How is stamp duty calculated in Ireland?
For ordinary residential purchases, stamp duty is usually calculated by applying the relevant rate or band to the chargeable consideration. This calculator estimates the duty due based on the property type and price entered.
Who pays stamp duty when buying a house?
The buyer is normally responsible for stamp duty. In practice, the solicitor usually handles the filing and payment as part of the conveyancing process.
Does stamp duty apply to first-time buyers?
Yes. A first-time buyer status does not automatically remove residential stamp duty. Any reliefs or special cases should be checked with Revenue guidance and your solicitor.
Is stamp duty different for new and second-hand homes?
The same residential stamp duty bands generally apply, but new-build purchases can involve VAT-inclusive prices. Remove the contract VAT first: commonly 13.5%, or 9% where a new apartment meets Revenue’s qualifying conditions.
What VAT rate should I choose for a new build?
Use the rate stated in the contract. Select 9% only for a qualifying new apartment; otherwise the new-property price may include 13.5% VAT. Your solicitor should confirm the correct treatment.
Does this calculator include legal fees or other buying costs?
No. This calculator focuses on stamp duty only. Solicitor fees, valuation costs, survey fees, mortgage protection, home insurance and moving costs should be budgeted separately.
Why is non-residential shown more simply?
Commercial and non-residential transactions can involve reliefs, surcharges and special cases, so this version keeps that side intentionally simple.
Do you pay higher stamp duty on a second home or buy-to-let property?
An ordinary single residential investment property generally uses the same residential Stamp Duty bands as another house or apartment. The separate 15% rule concerns certain acquisitions of 10 or more relevant residential properties within 12 months, not every second home.

Related Guides

Stamp Duty Rates Ireland 2026 Residential bands, higher-value rates, non-residential rate and worked examples. First-Time Buyer Stamp Duty Ireland What first-time buyers actually pay and how stamp duty fits into the wider buying budget. Stamp Duty on a New Build Why VAT-inclusive new-build prices are handled differently for stamp duty estimates. Commercial and Non-Residential Stamp Duty Commercial property, sites, mixed-use property and the flat non-residential rate. Stamp Duty on Agricultural Land Standard treatment, family-farm reliefs, gifts, inheritances and farmhouse apportionment. Stamp Duty Exemptions and Reliefs Exemptions, reliefs, repayments, claim steps, records and clawbacks. Stamp Duty on Shares Ireland The standard share rate, property-rich transactions, exemptions and electronic transfers. Bulk Residential Stamp Duty 15% The rolling 12-month, 10-property threshold and apartment exclusion. When Is Stamp Duty Paid? The conveyancing timeline, legal 30-day due date and Revenue’s 44-day practice. Stamp Duty Guide Hub Rates, timing, new builds and non-residential property guides.
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