Stamp Duty on a Site in Ireland — 1% Up to €1m, 2% Above, and Agricultural Land

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.

TL;DR

• Stamp duty on residential land in Ireland: 1% up to €1m, 2% above. On a €200k site: €2,000.

• 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.

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.

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.

Sources

Revenue Commissioners, Stamp duty on residential property. https://www.revenue.ie/