Stamp Duty on a Site in Ireland — 1% Up to €1m, 2% Above, and Agricultural Land
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Stamp duty on residential land: 1% up to €1m, 2% above. On a €200k site, that's €2,000. Agricultural land is different.
Stamp duty on residential land in Ireland: 1% up to €1m, 2% above. On a €200k site: €2,000. On a €500k site: €5,000. Stamp duty on agricultural land: 7.5% (and 1% on the residential portion, capped). Confirm with the solicitor before exchange. Stamp duty is paid within 30 days of exchange of contracts. Late payment triggers a penalty (interest on the duty, plus a surcharge). Most Irish self-build sites are either residential (1%–2%) or agricultural (7.5%); commercial sites have different rates. The solicitor calculates the duty and files the return.
When this matters most
You're pricing a site purchase and need to know the stamp duty.
When this doesn't apply
You've paid the stamp duty.
Sources
Revenue Commissioners, Stamp duty on residential property. https://www.revenue.ie/
Frequently asked questions
How much is stamp duty on a site in Ireland?
1% on residential land up to €1m, 2% above. On a €200k site: €2,000. On a €500k site: €5,000. Agricultural land: 7.5% (and 1% on the residential portion, capped).
When is stamp duty paid?
Within 30 days of exchange of contracts. Late payment triggers a penalty (interest on the duty, plus a surcharge). The solicitor files the return.
What is the stamp duty on agricultural land?
7.5% on the agricultural portion, 1% on the residential portion (capped). Different from residential land. Confirm with the solicitor before exchange.
When this matters most
You're pricing a site purchase and need to know the stamp duty.
When this doesn't apply
You've paid the stamp duty.
Where to go next
Next decision
The next step in your build sequence.
- Contract Law Basics for Self-Builders in Ireland — RIAI Contract, Retention, and Your Rights →
- Self-Build Insurance in Ireland — Site Cover, Public Liability, and the Lender Requirement →
- Structural Warranty in Ireland — HomeBond, Premier Guarantee, and the 10-Year Cover →
- VAT-Registered Self-Builder in Ireland — The Sole Trader Route and the 13B Scheme →
Branch into
Adjacent decisions at the same stage.
Watch out for
Common mistakes, hidden costs, gotchas.
- Capital Gains Tax on a Site in Ireland — When It Applies, the Exemptions, and the Trap →
- Latent Defects Insurance in Ireland — 10-Year Cover for Hidden Defects →
- Life Cover During a Self-Build in Ireland — When the Lender Wants It and What It Costs →
- Public Liability for a Self-Build in Ireland — Who Needs It, What It Covers, and the Cost →
- Solicitor for a Self-Build in Ireland — When to Hire, What They Do, and the Cost →