Ireland property guide
Ireland: stamp duty rates on residential property
Revenue’s rates page, published 22 October 2025, states 1 percent, 2 percent, and 6 percent on a transfer of residential property for instruments executed on or after 2 October 2024. A folio is a different document.
By MMYP TECHNOLOGIES (OPC) PRIVATE LIMITED, operator of MarkMyProperty. Head office: Delhi NCR, India. Updated . This page does not score listings.
Coverage: Ireland. The Revenue stamp-duty rates page, published 22 October 2025 and fetched on 2 November 2026. It states the residential bands and a separate non-residential rate. It is not the Landdirect folio guide.
The search is stamp duty on a house
On 2 November 2026, the Revenue page on stamp-duty rates for property was fetched. The page says it was published on 22 October 2025. It says the stamp-duty rates on a transfer of residential property are 1 percent on consideration up to 1 million euro, 2 percent on any consideration over 1 million euro and up to 1.5 million euro, and 6 percent on any consideration over 1.5 million euro. Where the consideration is for three or more apartments in the same apartment block, the rates are 1 percent up to 1 million euro and 2 percent on any consideration over 1 million euro. A higher 15 percent rate is charged under section 31E of the Stamp Duties Consolidation Act 1999 where a person acquires ten or more residential properties, excluding apartments, in any 12-month period. These rates apply to instruments executed on or after 2 October 2024.
The same page says the rate on a transfer of non-residential property, other than policies of insurance, is 7.5 percent, for instruments executed on or after 9 October 2019. On mixed-use property, stamp duty on the residential part uses the residential rate, and stamp duty on the non-residential part uses the non-residential rate. Where the rate is not a fixed sum and there is no gift, the consideration is multiplied by the rate. Where there is a gift and no consideration, the market value is multiplied by the rate.
The page does not turn the bands into one house’s duty
The rates page does not print a worked duty for a named house. A transfer of residential property and a transfer of non-residential property are different lines on that page.
MarkMyProperty is operated by MMYP TECHNOLOGIES (OPC) PRIVATE LIMITED. Head office: Delhi NCR, India. It charges no platform brokerage commission. A pin, a user-drawn outline, or a contact reveal does not establish title or ownership.
Those sentences are that Revenue rates page. They are not the Landdirect folio guide, which was not rewritten. A pin or a contact reveal does not establish title, and an asking price is not by itself the consideration on the instrument. This page does not set out a stamp-duty return.
Sources and further reading
Frequently asked questions
What residential rates does the Revenue page state for an instrument executed on or after 2 October 2024?
1 percent up to 1 million euro, 2 percent on the part over 1 million euro and up to 1.5 million euro, and 6 percent on the part over 1.5 million euro.
Does the 6 percent band apply to three or more apartments in the same block?
The page says that case uses 1 percent up to 1 million euro and 2 percent on any consideration over 1 million euro.
Does a pin on an Ireland listing replace the folio or this duty?
No. A pin, an outline, or a contact reveal does not establish title or ownership.