MAKE YOUR NEXT MOVE WITH CONFIDENCE
Residential Stamp Duty in Ireland Explained
Understand the residential bands and which purchase details need a solicitor’s check.
Ghar.ie editorial guide · Sources checked 27 September 2026
The calculation is progressive
For an ordinary single residential purchase, the standard bands are 1% on the first €1 million, 2% on the next €500,000 and 6% on the remainder. Crossing a band does not move the whole purchase into the higher rate. At €1.6 million of chargeable consideration, the three components are €10,000, €10,000 and €6,000.
Use the right starting amount
The amount used for stamp duty is not always identical to the headline asking price. The calculator subtracts only the VAT amount you enter; it does not guess a VAT rate or decide whether VAT applies. For a new home, ask your solicitor for the relevant consideration and VAT breakdown. A second-hand purchase will generally use zero in the VAT input.
Know when the simple model stops
A purchase with commercial elements, excess land, a gift or several properties can require different treatment. The tool deliberately does not decide these cases. Select the ordinary residential tool only when that describes the transaction, and obtain advice before assuming a general calculation covers a special arrangement.
Budget for the cost before bidding
Duty is part of the cash needed to complete a purchase. It should sit beside legal costs and your deposit when you set your maximum bid. Recalculate after changing the agreed price. The displayed estimate is a planning figure; your solicitor should confirm the liability and filing arrangements for the actual transaction.