Stamp Duty Calculator Ireland

What this calculator is for

This calculator estimates standard Irish residential property Stamp Duty from the consideration you enter.

It applies Revenue’s current progressive residential rates and shows:

• total estimated Stamp Duty;
• the duty generated inside each rate band;
• the effective rate across the whole property price;
• the property price plus Stamp Duty.

The band breakdown is important because Stamp Duty is progressive. Moving into a higher band does not cause the higher percentage to apply retrospectively to the entire price.

Current standard residential rates

For an ordinary residential property transfer, the current standard rates are:

• 1% on consideration up to €1 million;
• 2% on the portion over €1 million and up to €1.5 million;
• 6% on the portion over €1.5 million.

Revenue states that these rates apply to instruments executed on or after 2 October 2024.

This calculator is designed around that standard individual residential purchase.

Worked example: €400,000 home

A €400,000 purchase sits entirely inside the 1% band.

€400,000 × 1% = €4,000

Estimated Stamp Duty is therefore €4,000, and the effective rate is also 1%.

The total price plus duty is €404,000, although that does not include legal, survey, valuation, mortgage or moving costs.

Worked example: €1.2 million home

A €1.2 million residential purchase crosses the first threshold:

• first €1,000,000 at 1% = €10,000;
• next €200,000 at 2% = €4,000.

Total Stamp Duty is €14,000.

The effective rate across the full €1.2 million is about 1.17%.

This illustrates the difference between a marginal rate and an effective rate. The fact that part of the purchase is taxed at 2% does not mean the whole €1.2 million is taxed at 2%.

Worked example: €2 million home

For a €2 million ordinary residential purchase:

• first €1 million at 1% = €10,000;
• next €500,000 at 2% = €10,000;
• remaining €500,000 at 6% = €30,000.

Total estimated Stamp Duty is €50,000.

The effective rate across the whole €2 million is 2.5%, even though the top slice is charged at 6%.

That distinction is especially important around the €1.5 million threshold.

Stamp Duty is separate from the mortgage deposit

Stamp Duty is a transaction cost. It should not be confused with the deposit needed to satisfy a mortgage LTV requirement.

A buyer who has exactly 10% of the purchase price saved but no additional money for Stamp Duty and professional fees is not fully funded for completion.

For a broader cash estimate, use the House Buying Costs Calculator. It combines the deposit, standard Stamp Duty and other costs you enter.

Use the House Deposit Calculator separately for the mortgage deposit itself.

First-time buyers are not generally exempt

There is no general standard residential Stamp Duty exemption simply because the buyer is purchasing a first home.

First-time-buyer supports such as Help to Buy affect other parts of the purchase funding and have their own eligibility conditions.

That is why this calculator does not ask whether you are a first-time buyer: the ordinary progressive rates modelled here do not change on that basis alone.

Special transactions this calculator does not model

Residential Stamp Duty has important special cases. Revenue’s current guidance includes different treatment for some transactions, including:

• consideration for three or more apartments in the same apartment block, where Revenue lists 1% up to €1 million and 2% above €1 million;
• certain acquisitions of 10 or more residential properties, excluding apartments, within a 12-month period, which can fall under the higher Section 31E rate;
• mixed residential and non-residential property;
• gifts, exchanges and transactions where market-value rules or reliefs may matter;
• specific reliefs or repayment provisions.

Those cases can depend on the legal instrument and facts of the transaction. This calculator intentionally does not try to turn a home-buyer tool into a full Stamp Duty engine.

What “consideration” means here

For an ordinary purchase, the price paid is the obvious starting point for the calculator.

Stamp Duty law can use market value or other rules in transactions that are not straightforward arm’s-length cash purchases. If the transaction is a gift, transfer between connected parties, exchange, mixed-use acquisition or other non-standard arrangement, do not assume the number entered here is the legal taxable base.

The calculator’s label therefore uses residential property consideration rather than claiming to determine the legal chargeable consideration in every case.

Who normally handles the return and payment?

In a normal home purchase, the buyer’s solicitor generally deals with the Stamp Duty return and payment as part of conveyancing.

For budgeting purposes, the key point is that the money is needed around completion. It is not an annual ownership charge like Local Property Tax.

Keep it in the same completion-cash plan as legal fees, valuation, survey and moving costs.

Why the effective rate is useful

The calculator displays both the marginal-band breakdown and effective rate.

The effective rate is:

Total Stamp Duty ÷ property consideration

It is useful when comparing high-value purchases because it shows the tax as a percentage of the total price without creating the false impression that the highest marginal band applies to every euro.

For a €1.2 million home, for example, the highest marginal band reached is 2%, while the effective rate is only about 1.17%.

Common mistakes to avoid

Applying the highest rate to the full price

The standard rates are progressive.

Treating Stamp Duty as part of the 10% mortgage deposit

It is a separate purchase cost.

Assuming a first-time-buyer exemption

There is no general standard exemption purely for being a first-time buyer.

Using the residential calculator for commercial or mixed-use property

Different rates and apportionment rules can apply.

Using it for a bulk acquisition

Revenue has specific rules for certain multiple-property acquisitions.

Frequently asked questions

How much Stamp Duty is due on a €400,000 home?

Under the standard residential rates modelled here, €4,000.

What happens above €1 million?

Only the portion above €1 million and up to €1.5 million is charged at 2%. The first €1 million remains at 1%.

What happens above €1.5 million?

The portion above €1.5 million is charged at 6% under the standard residential rates. Earlier slices remain at their lower rates.

Is Stamp Duty an annual tax?

No. This calculator is for Stamp Duty on a property transfer. Local Property Tax is a separate recurring property tax.

Is the solicitor’s fee included?

No. Use the House Buying Costs Calculator to add your own legal and other purchase-cost estimates.

Method and limitations

The calculator applies:

• 1% to the first €1,000,000;
• 2% to the next €500,000;
• 6% to the balance above €1,500,000.

It then divides the calculated duty by the entered consideration to show the effective rate.

It does not model reliefs, repayments, bulk-acquisition rules, the separate treatment of three or more apartments in one block, non-residential rates, mixed-use apportionment, gifts, exchanges or market-value substitutions.

Useful sources

• Revenue — Stamp Duty property rates
• Revenue — Stamp Duty and property