Residential Rates 2026
1% on the first €1,000,000 of the purchase price. 2% on the balance above €1,000,000. Example: €400,000 property = €4,000 stamp duty.
Commercial Property
Commercial property: 7.5% of the purchase price.
When Is It Paid?
Within 30 days of the closing date. Your conveyancing solicitor calculates and pays stamp duty as part of the transaction.
First-Time Buyer Scheme
First-time buyers may qualify for stamp duty refund under Help to Buy. Check revenue.ie for current criteria and rates.
Your Solicitor Handles It
Stamp duty is arranged by your conveyancing solicitor — you don't pay it directly to Revenue; your solicitor does this on your behalf from the completion funds.