Stamp Duty Ireland 2026: Rates, Exemptions, and How to Calculate
Stamp duty is a tax you pay when buying property in Ireland. The rates are straightforward, but the details matter — especially the 10% bulk buyer levy that catches investors. Here's the complete guide for 2026.
Current Stamp Duty Rates (2026)
| Property Value | Rate | Example (€350k) | Example (€1.2m) |
|---|---|---|---|
| First €1,000,000 | 1% | €3,500 | €10,000 |
| €1,000,001 – €1,500,000 | 2% | — | €4,000 |
| Above €1,500,000 | 6% | — | — |
| Total | €3,500 | €14,000 |
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The 10% Bulk Buyer Levy
If you purchase 10 or more residential properties in a 12-month period, a 10% stamp duty rate applies (instead of the standard 1%). This was introduced to discourage institutional bulk-buying of housing. It applies to corporate buyers, REITs, and individual investors buying 10+ units. It does not apply to individual buyers purchasing a single home.
Stamp Duty on Specific Transactions
Inherited Property
When you inherit a property, you generally don't pay stamp duty (you pay CAT instead). But if you later sell it, the buyer pays stamp duty on the purchase price. See our Inheritance Tax Calculator and our guide on inheritance tax on property.
Farm Transfers (Consanguinity Relief)
Transfers of agricultural property between blood relatives can qualify for reduced stamp duty rates under consanguinity relief. This is a specialist area — consult a solicitor.
Property in Separation/Divorce
Transfers between spouses or civil partners as part of a separation agreement or court order are generally exempt from stamp duty.
Stamp Duty vs Other Buying Costs
Stamp duty is just one of several costs when buying a property. On a €350,000 home, the full picture looks like this:
| Stamp duty (1%) | €3,500 |
| Solicitor fees (incl. VAT) | €2,500–€4,000 |
| Valuation fee | €150–€300 |
| Surveyor / structural report | €400–€800 |
| Mortgage protection insurance | ~€300/year |
| Home insurance (first year) | €400–€800 |
| Total non-deposit costs | €7,250–€9,700 |
For the full breakdown, use our Total Cost of Buying Calculator which includes all these costs plus your deposit, LPT, and moving expenses.
See everything: Total Cost of Buying Calculator