Ireland Stamp Duty & Help to Buy Calculator 2025
Calculate your residential Stamp Duty (1%, 2%, and new 6% rate over €1.5m) and check your Help to Buy (HTB) tax rebate of up to €30,000 for new-build homes.
Property Price & Eligibility
HTB grant is capped at total verified tax paid over the past 4 years.
Stamp Duty & Grant Reconciliation Revenue Ireland
Ireland Residential Stamp Duty Rate Schedule (Budget 2025)
| Property Value Threshold | Statutory Stamp Duty Rate | Maximum Tax in Band | Statutory Framework |
|---|---|---|---|
| First €1,000,000 | 1.0% | €10,000.00 | SDCA 1999 Schedule 1 |
| Next €500,000 (€1,000,001 to €1,500,000) | 2.0% | €10,000.00 | SDCA 1999 Section 29 |
| Excess above €1,500,000 | 6.0% (Budget 2025) | 6% on excess | Finance Act 2024 / Budget 2025 |
Principal Hardware & Web Systems Engineer. Specialist in Irish Revenue statutory tax schedules (PAYE, USC, PRSI Class A, Redundancy Payments Act 1967-2024, and Central Bank macroprudential rules).
Frequently Asked Questions (Stamp Duty & HTB)
What are the residential Stamp Duty rates in Ireland for 2025?
Residential property is subject to: 1.0% on the first €1,000,000; 2.0% on the portion between €1,000,000 and €1,500,000; and 6.0% (introduced in Budget 2025) on any balance exceeding €1,500,000.
How does the Help to Buy (HTB) scheme work in Ireland?
The HTB scheme provides First-Time Buyers of newly built homes (valued up to €500,000) with a tax rebate of up to €30,000 or 10% of the purchase price, limited to the amount of income tax and DIRT paid over the preceding 4 tax years.
Does Stamp Duty apply to both new and second-hand residential properties?
Yes, Stamp Duty applies to all residential property purchases. For new builds, Stamp Duty is calculated on the VAT-exclusive purchase price (purchase price divided by 1.135).
When must Stamp Duty be paid to Irish Revenue?
A Stamp Duty return must be filed and payment made via ROS within 30 days of the execution of the deed of transfer to avoid late payment interest and penalties.
Can you combine the Help to Buy scheme with the First Home Scheme?
Yes. First-Time Buyers can combine the HTB grant (up to €30,000) with the First Home Scheme (which bridges up to 20% of the purchase price via a shared equity stake, or up to 30% without HTB).