{
  "title": "Irish residential stamp duty: example dataset",
  "description": "Standard Irish residential stamp duty at 13 illustrative chargeable considerations, including the €1 million and €1.5 million band boundaries.",
  "path": "/datasets/residential-stamp-duty-examples/",
  "authoredOn": "2026-10-08",
  "updatedOn": "2026-10-08",
  "fingerprint": "c8d39e70d78f80460fb1af6c6b52b86da6c26821e7f5a281a1da7baf8849fd0a",
  "ruleUpdates": [],
  "provenance": "Count.ie model-generated public examples; not visitor data or official statistics.",
  "assumptions": [
    "Standard residential 1% / 2% / 6% profile recorded in Count.ie's 2026 rules snapshot.",
    "Rates apply to instruments executed on or after 2 October 2024. The price column is legally chargeable consideration, not necessarily the headline property price.",
    "No relief, exemption, gift, debt, mixed-use apportionment or qualifying bulk-acquisition transaction is assumed."
  ],
  "limitations": [
    "These are modelled examples, not records of property transactions or official Revenue statistics.",
    "Earlier instruments need historical rates. VAT exclusions, legal valuation and transaction-specific conditions must be checked separately.",
    "The table is not an eligibility determination and does not cover non-residential or special bulk-acquisition profiles."
  ],
  "method": "Standard residential duty is 1% on the first €1m, 2% on the next €500k and 6% above €1.5m.",
  "fixedInputs": [
    {
      "key": "type",
      "label": "Transaction type",
      "value": "residential",
      "display": "Standard residential"
    }
  ],
  "columns": [
    {
      "key": "price",
      "label": "Chargeable consideration",
      "unit": "EUR",
      "from": "input"
    },
    {
      "key": "duty",
      "label": "Standard residential duty",
      "unit": "EUR",
      "from": "output"
    },
    {
      "key": "effectiveRate",
      "label": "Effective duty rate",
      "unit": "%",
      "from": "output"
    }
  ],
  "sourceReview": {
    "checkedOn": "2026-10-06",
    "scope": "Baseline rules year: 2026. Reviewed scope: Revenue consideration bands: 1% to €1m, 2% to €1.5m, 6% above; qualifying bulk-apartment and section 31E rules. Effective for instruments from 2 October 2024.. This does not verify every selectable year, date or Budget announcement profile.",
    "sources": [
      {
        "label": "Revenue residential stamp duty",
        "url": "https://www.revenue.ie/en/property/stamp-duty/property/stamp-duty-property/residential-property.aspx"
      },
      {
        "label": "Revenue Stamp Duty rates and bands",
        "url": "https://www.revenue.ie/en/property/stamp-duty/property/stamp-duty-property/rates.aspx"
      }
    ]
  },
  "rows": [
    {
      "id": "consideration-100000",
      "inputs": {
        "price": 100000,
        "type": "residential"
      },
      "cells": [
        100000,
        1000,
        1
      ]
    },
    {
      "id": "consideration-200000",
      "inputs": {
        "price": 200000,
        "type": "residential"
      },
      "cells": [
        200000,
        2000,
        1
      ]
    },
    {
      "id": "consideration-300000",
      "inputs": {
        "price": 300000,
        "type": "residential"
      },
      "cells": [
        300000,
        3000,
        1
      ]
    },
    {
      "id": "consideration-400000",
      "inputs": {
        "price": 400000,
        "type": "residential"
      },
      "cells": [
        400000,
        4000,
        1
      ]
    },
    {
      "id": "consideration-500000",
      "inputs": {
        "price": 500000,
        "type": "residential"
      },
      "cells": [
        500000,
        5000,
        1
      ]
    },
    {
      "id": "consideration-750000",
      "inputs": {
        "price": 750000,
        "type": "residential"
      },
      "cells": [
        750000,
        7500,
        1
      ]
    },
    {
      "id": "consideration-1000000",
      "inputs": {
        "price": 1000000,
        "type": "residential"
      },
      "cells": [
        1000000,
        10000,
        1
      ]
    },
    {
      "id": "consideration-1000001",
      "inputs": {
        "price": 1000001,
        "type": "residential"
      },
      "cells": [
        1000001,
        10000.02,
        1
      ]
    },
    {
      "id": "consideration-1250000",
      "inputs": {
        "price": 1250000,
        "type": "residential"
      },
      "cells": [
        1250000,
        15000,
        1.2
      ]
    },
    {
      "id": "consideration-1500000",
      "inputs": {
        "price": 1500000,
        "type": "residential"
      },
      "cells": [
        1500000,
        20000,
        1.33
      ]
    },
    {
      "id": "consideration-1500001",
      "inputs": {
        "price": 1500001,
        "type": "residential"
      },
      "cells": [
        1500001,
        20000.06,
        1.33
      ]
    },
    {
      "id": "consideration-1750000",
      "inputs": {
        "price": 1750000,
        "type": "residential"
      },
      "cells": [
        1750000,
        35000,
        2
      ]
    },
    {
      "id": "consideration-2000000",
      "inputs": {
        "price": 2000000,
        "type": "residential"
      },
      "cells": [
        2000000,
        50000,
        2.5
      ]
    }
  ]
}