Is there stamp duty in Ireland? Guide for Brits

Disclaimer: This information in this article is for general informational purposes only and does not constitute financial, tax, or legal advice. See full disclaimer.

If you're buying property in Ireland to relocate, retire, or invest, one of the first costs you need to consider is the stamp duty tax on property transfers.

This guide breaks down how stamp duty in Ireland works, how much you might pay, and what you should know as a UK buyer before signing a Deed of Transfer. We’ll also cover a cost-effective way to manage your large international transfers when moving funds from the UK.

With a Wise account, you can send money to Ireland using the mid-market exchange rate, with transparent fees* and personalised support for higher-value transfers.

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What is stamp duty?

Stamp duty in Ireland is a tax you must pay on certain written documents known as 'instruments' that legally transfer the ownership of land or property from the former owner to you.¹

Do you pay stamp duty in Ireland?

Yes, paying stamp duty in Ireland is obligatory when you buy a property such as a house or a building. The stamp duty rules in Ireland are the same whether you are an Irish resident or a UK buyer.

You must pay it shortly after signing the Deed of Transfer, also known as the Deed of Conveyance. Once this legal document transferring the ownership from the previous owner to you is signed, you need to fill out the stamp duty tax and pay it to the office of the Revenue Commissioners, Ireland’s equivalent of HMRC.²

How much is it?

Stamp duty in Ireland is calculated based on your property type and the purchase cost. For most UK buyers purchasing residential property, the rates are tiered.

Here’s a quick overview of how much stamp duty you pay when buying a property in Ireland:³

Note: if you buy a new build in Ireland where the price includes VAT, you should calculate and pay the stamp duty on the VAT-exclusive amount and avoid paying the extra VAT portion.

As you can see in the table above,** Ireland also applies a 15% stamp duty rate in specific bulk-buying cases**. For example, if you buy 10 or more residential houses in the last 12-month period, you need to pay 15% stamp duty on each property. This rule is introduced to discourage large-scale bulk purchasing and support housing availability for individual buyers.

However, stamp duty is just one of several costs to factor into your budget when buying a property in Ireland. If you plan to buy a property abroad, it's best to do your research on fees and legal considerations beforehand.

📚 Buying and financing a house abroad

How does stamp duty work in Ireland?

Stamp Duty in Ireland is a tax on property transfers. For residential property, it is charged at 1% on the first €1 million, 2% on the portion between €1 million and €1.5 million, and 6% on any amount above €1.5 million.

Who has to pay the stamp duty?

Under Irish tax law, if you’re purchasing a property, you’re considered the “accountable person” and legally responsible for paying the stamp duty tax.

If there is more than one buyer, then you are jointly liable, meaning the Revenue can pursue any one of you for the full amount if you fail to pay the stamp duty when it’s due.⁴

When a property is transferred as a gift, all parties involved in the transfer document can be held accountable for paying the stamp duty in Ireland.

If you have a solicitor, they usually handle the stamp duty payment for you through Revenue’s online system, but as the buyer, you should know that the responsibility ultimately sits with you.

Do first time buyers have to pay stamp duty?

Yes, first-time buyers in Ireland must pay stamp duty at the standard residential rates of 1% on the first €1 million, 2% on the remainder up to €1.5 million, and 6% on any higher rates above that.

Unlike the UK Stamp Duty Land Tax relief for first-time buyers⁵, Ireland does not offer such an exemption for residential purchases. The same percentage applies whether you are buying your first home, relocating from the UK, or purchasing an investment property.

📚 Tax implications of buying property abroad

When is stamp duty due?

You have 30 days from the signing of the Deed of Transfer to submit and pay the stamp duty tax through Revenue’s online system.

If you do not pay the stamp duty within the 30-day deadline, you’ll need to pay it with interest and penalties. Also, the property can’t be fully registered in your name until the tax has been paid.

Before moving funds from the UK to Ireland, make sure to research the best ways to transfer money to buy property overseas and choose an online provider to save on currency conversion fees.

Stamp duty exemptions

Stamp duty exemptions in Ireland are limited and apply mainly to specific legal or government-related transfers.⁶
The majority of exemptions apply to very specific situations like transfers involving State bodies, diplomatic missions, certain public authorities, or complex corporate restructurings.

There can also be limited reliefs in cases such as transfers between spouses or civil partners. But these are situation-specific and don’t apply to a standard open-market property purchase.

If you think your transaction might qualify for an exemption, make sure to check it with your solicitor or tax advisor before signing the contracts. However, for most UK buyers purchasing a residential property on the open market, no general stamp duty exemption will apply.

Save on currency conversion fees with Wise when paying stamp duty

To save money on property purchase expenses in Ireland, including the cost of stamp duty, you can use Wise. Wise helps you avoid high exchange fees and offers a specialist service for transferring large sums between the UK and Ireland.

With a Wise account, you can send money internationally at low fees* and at the mid-market exchange rate. You can hold multiple currencies in one place, including euros and British pounds, making it easier to manage your finances between the UK and Ireland when viewing properties or handling documentation.

You can also get a linked debit card to use in 150+ countries, including Spain. The card automatically converts your pounds to the local currency at the mid-market exchange rate whenever you spend. You’ll just pay a small conversion fee*, or no fee if you already have the currency in your Wise account.

➡️ Learn more about the Wise account

Related FAQs

Do non-residents pay property tax in Ireland?

Yes. If you own residential property in Ireland, you must pay Local Property Tax (LPT) even if you live abroad. Property tax is different from stamp duty tax and is charged annually based on the market value of your house.

What's the difference between property tax and stamp duty?

Stamp duty is a one-time tax you need to pay when buying or getting gifted a property. Property tax (LPT), on the other hand, is an annual tax you need to pay each year for owning a residential property in Ireland, even if you do not live there.

What is the 7 year rule for capital gains tax in Ireland?

The 7 year rule in Ireland refers to a tax relief that can reduce Capital Gains Tax (CGT) if you sell property that you have owned and used for business purposes for at least seven years.⁷

It does not apply to standard residential homes bought for personal use. If you sell an Irish property at a profit, CGT may apply, and the rules depend on how the property was used and your tax residency status.

Sources used:

Sources last checked on date: 24-Feb-2026