How much is Stamp Duty on a house in Ireland?

One per cent on the first million, two per cent between one million and one and a half, and six per cent above that. On a €400,000 house it is €4,000.

Is Stamp Duty charged on the whole price at the higher rate?

No. It is charged in slices. A €1.2 million house is not charged two per cent of €1.2 million, it is one per cent of the first million and two per cent of the next two hundred thousand, which comes to €14,000.

Can Stamp Duty be added to the mortgage?

No. It is paid out of your own funds alongside the deposit, normally by your solicitor after closing. On a €400,000 house that is €4,000 to have in cash on top of the deposit, before legal fees and a survey.

Do first time buyers pay Stamp Duty?

Yes. There is no first time buyer exemption from Stamp Duty on residential property. The reliefs available to first time buyers are separate schemes and do not change the duty.

Stamp Duty on a house, and when the 6% band bites

1% up to €1 million, 2% to €1.5 million and 6% above it, charged in slices rather than all at one rate. What that comes to on a real price.

Stamp Duty on a house is paid by the buyer, on top of the price, and it does not appear anywhere on the Property Price Register. It is charged in slices. Crossing a threshold does not put the whole price on the higher rate, only the part above the line.

The bands, since 2 October 2024

Up to €1 million: 1%
€1 million to €1.5 million: 2%
Above €1.5 million: 6%

A third band at 6% was added in October 2024. A sale before that date was charged under the older structure, which is why this site declines to state a duty figure on older sales rather than applying today's rates backwards.

What it comes to

Three prices

€400,000: €4,000
€1,200,000: €14,000, being €10,000 plus €4,000
€1,800,000: €38,000, being €10,000, €10,000 and €18,000

The middle figure is the one people get wrong. A €1.2 million house is not charged 2% of €1.2 million. It is 1% of the first million and 2% of the next two hundred thousand.

The rates that are not 1%

Buying ten or more houses in a twelve month period is charged at 15%. Apartments are outside that rule.
Where the purchase is of three or more apartments in the same block, the 6% band does not apply and the charge is 1% and then 2%.
Non residential property is a different rate again and is not covered here.

When it is paid

The return is filed and the duty paid after closing, normally by your solicitor out of funds you have already provided. It is not part of the mortgage and no lender advances it, so it has to come out of savings alongside the deposit. On a €400,000 house that is €4,000 to have ready in cash, before legal fees and a survey.

Sources

Stamp Duty, rate on the first €1 million, Revenue
Stamp Duty, top of the 1% band on residential property, Revenue
Stamp Duty, rate between €1 million and €1.5 million, Revenue
Stamp Duty, top of the 2% band on residential property, Revenue
Stamp Duty, rate above €1.5 million, Revenue
Date the current residential Stamp Duty rates took effect, Revenue

Questions people ask

How much is Stamp Duty on a house in Ireland?: One per cent on the first million, two per cent between one million and one and a half, and six per cent above that. On a €400,000 house it is €4,000.
Is Stamp Duty charged on the whole price at the higher rate?: No. It is charged in slices. A €1.2 million house is not charged two per cent of €1.2 million, it is one per cent of the first million and two per cent of the next two hundred thousand, which comes to €14,000.
Can Stamp Duty be added to the mortgage?: No. It is paid out of your own funds alongside the deposit, normally by your solicitor after closing. On a €400,000 house that is €4,000 to have in cash on top of the deposit, before legal fees and a survey.
Do first time buyers pay Stamp Duty?: Yes. There is no first time buyer exemption from Stamp Duty on residential property. The reliefs available to first time buyers are separate schemes and do not change the duty.

Figures checked 8 August 2026.