Stamp duty and new builds in Ireland
Stamp duty is the tax due when property ownership transfers. For residential purchases it is calculated on the price you pay (plus VAT treatment where relevant). First-time buyers may qualify for relief within limits—those limits and rates change with Budget decisions, so a static article cannot safely quote numbers.
This page is general education only, not tax advice. Use Revenue’s stamp duty guidance for current rates and reliefs, and rely on your solicitor’s closing statement for what you actually owe.
Key takeaways
- Residential stamp duty uses banded rates—verify live bands on Revenue.
- First-time buyer relief has its own caps and conditions; “first-time buyer” is defined legally, not colloquially.
- New builds are not automatically cheaper for stamp duty than second-hand; the consideration still drives the calculation.
- Your solicitor files the stamp duty return and payment as part of closing.
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 relief within set limits). Revenue publishes current rates and conditions on revenue.ie. While you build a purchase budget, see also our guides on Help to Buy, mortgages, and BER. Find developments on new builds by county.
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
- Why won’t you state the exact percentage here?
- Rates and reliefs change. Copying old percentages into SEO pages misleads buyers. Revenue.ie is the safe source.
- Does VAT affect how stamp duty is calculated?
- It can, depending on whether the sale is VAT-inclusive and the transaction type. Your solicitor and Revenue guidance cover the treatment for your contract.
- I am using Help to Buy—does that change stamp duty?
- HTB affects how you fund the purchase; stamp duty is still calculated on the consideration for the property transfer unless law provides otherwise. Ask your solicitor for your case.
- When do I pay?
- Typically as part of closing, via your solicitor, within the statutory timeframe. Late filing attracts penalties—another reason to use professional conveyancing.
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