Property · Calculator companion · By K Imports
Irish stamp duty: practical guide
This guide explains how to use the Count.ie irish stamp duty. Calculate tiered property stamp duty by transaction profile. Follow the inputs, method and worked example below, then compare your own scenario.
Guide written .
Open the Irish stamp duty calculatorWhat to prepare
- Collect the purchase, loan, rental or project figures from dated documents.
- Distinguish purchase price, borrowing, one-off acquisition costs and recurring ownership costs.
- Check the property's use, tax year and any scheme eligibility against official guidance.
Understand the inputs
- Transaction type
Options: Standard residential; Non-residential; Qualifying apartment transaction; Transaction subject to higher bulk-acquisition rate.
The calculation method
Standard residential duty is 1% on the first €1m, 2% on the next €500k and 6% above €1.5m.
Worked example
Illustrative inputs and their result.
Example inputs
- Chargeable consideration (€)
- 350000
- Transaction type
- Standard residential
Calculated example result
- Duty
- €3,500.00
- Effective Rate
- 1%
How to interpret the result
A loan payment, gross yield or purchase budget describes only part of ownership. Read exclusions carefully: affordability, lender approval, vacancy, repairs and transaction eligibility may not be fully modelled.
Compare like-for-like properties or financing scenarios, with the same term and cost basis. Where relevant, test a higher interest rate, a vacancy period or a larger maintenance allowance.
Common mistakes to avoid
- Do not compare gross rental yield with net cash flow as if they were the same measure.
- Do not assume a favourable tax result means the property or letting qualifies for a scheme.
- Keep refundable deposits and recurring costs separate from permanent acquisition costs.
Assumptions and sources
Enter legally correct chargeable consideration. Selecting a special transaction does not determine eligibility. VAT exclusions, mixed property, bulk-acquisition conditions and reliefs require separate checks.
Rules checked . 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 and further information
If your case falls outside this scope, use a more suitable calculator or contact us about an unclear method.