Stamp Duty New Builds Ireland

This page gives a high-level overview of stamp duty as it applies to new builds in Ireland. It is not tax or legal advice. Always confirm rates and your position with Revenue and your solicitor. For finding new developments, see new builds Ireland and new builds by county.

Overview

Stamp duty is a tax on the transfer of property. Rates and bands for residential property are set by the government. First time buyers may qualify for relief (including exemption up to a limit). Revenue publishes current rates and conditions on revenue.ie.

Disclaimer

This information is for general awareness only. It does not constitute tax or legal advice. Stamp duty rules and reliefs can change. You should rely on Revenue and your solicitor for your own position.

FAQs

Do first time buyers pay stamp duty on new builds in Ireland?

First time buyers may be exempt from stamp duty up to a certain limit, subject to conditions. Revenue sets the thresholds and rules. Always confirm current rates and your eligibility with Revenue or your solicitor.

How is stamp duty calculated on new builds?

Stamp duty is calculated on the consideration (price) paid for the property. Rates and bands are set by the government and can change. New builds are generally subject to the same stamp duty rules as other residential purchases, with any first time buyer relief applied if you qualify.

Where do I get official stamp duty information?

Revenue.ie is the authoritative source for stamp duty rates, bands, and first time buyer relief. Your solicitor will calculate the duty and ensure it is paid at closing. IrishBuilds does not give tax or legal advice.