Quick answer
- Residential stamp duty is tiered: 1% up to €1 million, 2% on the portion over €1 million up to €1.5 million, and 6% on the portion over €1.5 million.
- For three or more apartments in the same apartment block, Revenue lists 1% up to €1 million and 2% on the portion over €1 million.
- Non-residential property generally uses a flat 7.5% rate on the chargeable consideration.
- The 15% bulk residential rate can apply where a person acquires 10 or more relevant residential units in a 12-month period.
Estimate Irish stamp duty
Use the Stamp Duty Calculator to estimate residential property stamp duty as part of your home-buying budget.
On this page
Residential stamp duty bands
| Price portion | Rate | How to read it |
|---|---|---|
| Up to €1,000,000 | 1% | Applies to the first part of the residential consideration. |
| Over €1,000,000 and up to €1,500,000 | 2% | Applies only to this slice, not to the full price. |
| Over €1,500,000 | 6% | Applies only to the portion above €1.5m. |
Because the rates are tiered, a higher-value property does not normally move the entire price into the higher rate. Only the relevant portion is charged at each rate.
Worked examples
| Purchase price | Calculation | Estimated stamp duty |
|---|---|---|
| €350,000 | 1% of €350,000 | €3,500 |
| €1,200,000 | 1% of €1,000,000 + 2% of €200,000 | €14,000 |
| €1,800,000 | 1% of €1,000,000 + 2% of €500,000 + 6% of €300,000 | €38,000 |
These are simple residential examples. New builds, mixed-use property, linked transactions, apartments in certain bulk cases, and reliefs can change the correct treatment.
Other rates buyers should know
- Non-residential: Revenue guidance uses a 7.5% rate for non-residential property.
- Bulk residential: a 15% rate can apply to certain acquisitions of 10 or more relevant residential units in 12 months.
- New builds: stamp duty is normally calculated on the VAT-exclusive consideration, not on the VAT element.
- Apartments: Revenue lists a different residential treatment where the consideration is for three or more apartments in the same apartment block.
Three or more apartments in the same block
Revenue gives a specific standard-rate treatment where the consideration is for three or more apartments in the same apartment block. The first €1 million is charged at 1% and the balance above €1 million at 2%; the 6% band for the portion above €1.5 million does not apply to that qualifying consideration.
| Example | Calculation | Estimated duty |
|---|---|---|
| Three apartments in one block bought for €2m | 1% of €1m + 2% of €1m | €30,000 |
| One €2m residential property | 1% of €1m + 2% of €500k + 6% of €500k | €50,000 |
The apartment rule and the 15% Section 31E bulk-house rule are different provisions. Apartments are excluded from Section 31E, but the facts and wording of the instrument still need checking.
Which amount is charged?
For an ordinary arm’s-length sale, the consideration is normally the price paid. That is not always the end of the analysis. A gift, a transfer for less than market value, several transactions forming a larger arrangement, or a price that includes VAT can change the chargeable amount used on the return.
- Resale purchase: begin with the agreed consideration.
- VAT-inclusive new build: remove the VAT element first.
- Gift or undervalue transfer: market-value rules may be relevant.
- Mixed-use property: apportion the residential and non-residential elements on a supportable basis.
- Linked or series transactions: aggregation rules can affect the applicable rate.
Rate-selection checklist
- Confirm whether the property is residential, non-residential or mixed-use.
- Check whether the price includes VAT and, if so, the rate stated in the contract.
- Identify whether three or more apartments in one block are being acquired.
- Check the buyer’s and connected persons’ relevant acquisitions over the rolling 12-month period.
- Ask whether any exemption, relief, repayment or market-value rule is being claimed.
Frequently asked questions
Is stamp duty 1% on every house in Ireland?
No. The 1% rate applies to the first residential portion up to €1 million. Higher portions can be charged at 2% or 6% depending on the price.
Is stamp duty calculated on the asking price?
Usually it is based on the chargeable consideration, which is normally the amount paid for the property, excluding VAT where relevant.
What percentage is stamp duty on a €1.8 million home?
Under the standard residential bands, the effective rate is not 6% on the whole price. The calculation is €10,000 on the first €1m, €10,000 on the next €500,000, and €18,000 on the final €300,000: €38,000 in total.
Do three apartments use the 6% residential band?
Where the consideration is for three or more apartments in the same apartment block, Revenue lists 1% up to €1m and 2% above €1m, without the 6% band.
Is stamp duty based on market value for a gift?
Market-value rules can apply where property is transferred as a gift or for less than market value. The solicitor should confirm the chargeable value and any available relief.
Does the calculator include every special rule?
No. It is designed for common planning estimates. Complex commercial, linked, bulk or relief cases should be checked against Revenue guidance and a solicitor.
Sources & references
- Revenue.ie: Stamp Duty and property rates
- Revenue.ie: VAT-exclusive consideration
- Revenue.ie: qualifying apartments and the 9% VAT rate
- Revenue.ie: non-residential property for Stamp Duty
- Revenue.ie: Stamp Duty exemptions and reliefs
- Revenue.ie: paying Stamp Duty
- Revenue.ie: late filing and paying Stamp Duty
- Revenue.ie: Section 31E bulk residential acquisitions
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