Stamp Duty in Ireland: Rates, Exemptions and How It Works in 2026

Stamp duty is a tax on the purchase of property in Ireland. It is one of the significant costs of buying a home or commercial property, and understanding how it works can help you budget accurately for your purchase.

Residential Property Stamp Duty Rates 2026

Stamp duty on residential property in Ireland is charged at: 1% on the first €1 million of the consideration, and 2% on any balance above €1 million. These rates apply regardless of whether you are a first-time buyer, owner-occupier, or investor.

Commercial Property Stamp Duty

Commercial property (offices, retail, industrial, agricultural land) is subject to stamp duty at 7.5% of the purchase price. This rate applies regardless of the value of the property.

When Is Stamp Duty Payable?

Stamp duty must be paid within 44 days of the date of execution of the deed of conveyance or transfer. Your solicitor will handle the payment on your behalf as part of the closing process.

Key Exemptions and Reliefs

Transfers between spouses and civil partners are exempt. Young trained farmer relief applies to agricultural land. Consanguinity relief reduces duty on transfers between close relatives. The Help-to-Buy scheme for first-time buyers provides a rebate of up to €30,000 on new builds.

Frequently Asked Questions

Is stamp duty the same for investment properties in Ireland?

Yes — the residential stamp duty rate (1%/2%) applies to both owner-occupied and investment properties. There is no surcharge for buy-to-let purchasers.

Who pays stamp duty in Ireland — buyer or seller?

Stamp duty is always paid by the purchaser. It is calculated on the purchase price (or market value if higher) and paid to Revenue through your solicitor.

Do I pay stamp duty on a gift of property?

Gifts of property are generally subject to stamp duty calculated on the market value. Capital Acquisitions Tax may also apply depending on the relationship between the parties and the value of the gift.

This article is for informational purposes only. Consult a solicitor at O’Grady Solicitors & Co. for advice on your property purchase.