Example dataset / 13 rows
Irish residential stamp duty: example dataset
Standard Irish residential stamp duty at 13 illustrative chargeable considerations, including the €1 million and €1.5 million band boundaries.
Data table
| Chargeable considerationEUR | Standard residential dutyEUR | Effective duty rate% |
|---|---|---|
| 100,000 | 1,000 | 1 |
| 200,000 | 2,000 | 1 |
| 300,000 | 3,000 | 1 |
| 400,000 | 4,000 | 1 |
| 500,000 | 5,000 | 1 |
| 750,000 | 7,500 | 1 |
| 1,000,000 | 10,000 | 1 |
| 1,000,001 | 10,000.02 | 1 |
| 1,250,000 | 15,000 | 1.20 |
| 1,500,000 | 20,000 | 1.33 |
| 1,500,001 | 20,000.06 | 1.33 |
| 1,750,000 | 35,000 | 2 |
| 2,000,000 | 50,000 | 2.50 |
Fixed inputs
- Transaction type
- Standard residential
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 and sources
Standard residential duty is 1% on the first €1m, 2% on the next €500k and 6% above €1.5m.
Review 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 last checked 6 October 2026.
Uses the cited Revenue guidance for the stated method and scope. This is not Revenue approval or endorsement.
No named independent professional review is recorded for this tool.
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