Ireland Stamp Duty Calculator (Residential & Non-Residential)

About the Ireland Stamp Duty Calculator (Residential & Non-Residential)

Stamp Duty is the tax on the documents that transfer property in Ireland, paid by the buyer. On residential property it is 1% of the price up to €1,000,000, 2% on the part from €1,000,000 to €1,500,000 and 6% on the part above; on non-residential property it is 7.5% (Revenue). First-time buyers pay the same rates as everyone else.

For a new home bought from a builder or developer, Stamp Duty is charged on the price before VAT, so the calculator takes VAT out of a VAT-inclusive price (13.5% for a new house, 9% for a new apartment; you can change the rate). It also handles mixed-use property, three or more apartments in one block, ten or more houses bought in a year and local authority tenant purchase. Nothing you type leaves your browser.

Residential property

A house or apartment used as a dwelling, or a building suitable for or being built or adapted as one, is residential property, with up to one acre of garden, paths, driveway and sheds around it; any land beyond one acre is non-residential. A derelict house is residential property. A site is non-residential, unless you buy it with a connected agreement to build a home on it: then Stamp Duty is at the residential rates on the cost of the site plus the building, without VAT (Revenue).

New homes and VAT

If you pay VAT on a home, because you bought it from a builder or developer, Stamp Duty is only on the price before VAT: a new house for €454,000 including 13.5% VAT is €400,000 plus €54,000 of VAT, so the duty is 1% of €400,000 (Citizens Information). VAT on a new house is 13.5% and on a new apartment 9%; a second-hand home has no VAT (VAT on residential property).

Several homes bought together

For three or more apartments in the same apartment block, the rates are 1% on the first €1,000,000 and 2% on the rest, with no 6% band. Buying ten or more houses or duplexes in any 12 months brings a 15% rate on the whole price (section 31E of the Stamp Duties Consolidation Act 1999); it does not apply to apartments, local authorities or approved housing bodies, and the difference from the standard rates can be refunded for homes leased for social housing within 24 months for at least 10 years, designated as cost rental within 6 months, or registered as certain care centres (Citizens Information).

Non-residential and mixed-use property

Land, commercial and farm property pay 7.5%. For mixed-use property, such as a shop with a flat above it, the residential part is charged at the residential rates and the rest at 7.5% (Revenue). Farmers can get consanguinity relief (1% on family farm transfers), young trained farmer relief or farm consolidation relief if they meet the conditions.

Gifts, spouses and tenant purchase

When property is given rather than sold, Stamp Duty is on its market value. Transfers between spouses and civil partners are in general exempt, as are transfers between former spouses or civil partners under a court order. A local authority home bought under a tenant purchase scheme has Stamp Duty of at most €100 (Citizens Information). Your solicitor works out the duty and pays it to Revenue before the deeds can be registered. Buying with a mortgage? The Ireland Mortgage Borrowing Limit Calculator shows how much you can borrow.

Limitations

• Reliefs and exemptions (spouses and civil partners, farm reliefs, the Residential Development Stamp Duty Refund Scheme, the 15% rate’s refunds) are explained but not worked out: check your case with Revenue or your solicitor.
• Leases, shares and insurance policies have Stamp Duty rules of their own and are not covered.
• For mixed-use property you enter how the price is split between the two parts.
• The VAT rate is the one you choose; a builder’s invoice shows the VAT actually charged.

Privacy

Everything happens in your browser. What you enter or open here is not uploaded or stored by MySmartCoPilot.