Stamp Duty in Ireland is a Government Duty which is payable by the purchaser of a house whether new or second hand.

Your solicitor will be able to advise you as to what duty you can expect to incur, however here is a short guide to what you can expect to pay in normal circumstances.

Value of House		Owner/Occupiers
less than €127,000		No stamp duty
€127,001 - €190,500		3%
€190,501 - €254,000		4%
€254,001 - €317,500		5%
€317,501 - €381,000		6%
€381,001 - €635,000		7.5%
over €635,000		9%

Owner occupiers buying a new house, the value for stamp duty purposes is only calculated on 25% of the value of the house. Therefore if the house is €400,000 then for stamp duty purposes the house value is taken at €100,000 and therefore no stamp duty applies in this particular instance.

Buyers (for owner occupation) of new properties under 1,345 sq. ft. (125 sq. m) pay no stamp duty.

Buyers (for owner occupation) of new properties over 1,345 sq. ft. (125 sq. m) pay stamp duty at the applicable rate on either 1/4 of the purchase price or the site cost (whichever is greater).

Value of Site	Stamp Duty Rate
€80,000 - €100,000	6%
€100,001 - €120,000	7%
€120,001 - €150,000	8%
over €150,001	9%

These tables are used for guidance only - Always ensure to check with your solicitor.