Stamp duty on a purchase contract
Stamp duty is €0 on a contract signed from 1 January 2026. The old scale still applies if a party signed by 31 December 2025.
Sources
Law 239(I)/2025 repealed the Stamp Duty Laws from 1 January 2026. The Tax Department's announcement, as reported by KPMG, is that a document drawn up and signed by at least one party on or after that date is not subject to stamp duty, while a document signed by at least one party on or before 31 December 2025 still is. The old scale for a fixed-sum contract was nil up to €5,000, €1.50 per €1,000 or part from €5,001 to €170,000, and €2 per €1,000 or part above €170,000, capped at €20,000. This calculator rounds each band up to the next €1,000, which is what “or part thereof” requires.