Stamp Duty in Ireland 2026: First-Time Buyer Complete Guide

Stamp duty (officially called Stamp Duty on Instruments) is a government tax on the purchase of property in Ireland. It's one of the largest upfront costs for home buyers — second only to your deposit.

Stamp Duty Rates in Ireland 2026

Example: On a €400,000 house, you pay €4,000 in stamp duty.

First-Time Buyer Exemptions

New builds under €500,000: First-time buyers purchasing a newly built home are exempt from stamp duty entirely. This is a significant saving — €5,000 on a €500k new build.

Help to Buy scheme: Separately, first-time buyers can claim up to €30,000 back on income tax paid over 4 years when buying a new build under €500k.

What First-Time Buyers Actually Pay

For a €350,000 new build:

• Stamp duty: €0 (exempt as first-time buyer on new build)
• Deposit (10%): €35,000
• Legal fees: €2,500–€3,500
• Valuation & survey: €500–€800
• Total upfront (excl. deposit): ~€3,500

For a €350,000 second-hand home:

• Stamp duty: €3,500
• Deposit (10%): €35,000
• Legal fees: €2,500–€3,500
• Valuation & survey: €500–€800
• Total upfront (excl. deposit): ~€7,300

Calculate Your Stamp Duty

Use our free stamp duty calculator to get an instant figure based on your property price and buyer status.

Key Dates & Changes

The 2024 Budget introduced new exemption thresholds that remain in place for 2026. Always verify current rates with a solicitor before completing a purchase.