Stamp dutyStamp duty
questions.
This page explains the standard residential calculation shown in Settleie. Specific transactions can need a different approach.
Are the residential rates progressive?
Yes. Under the standard bands, 1% applies up to €1m, 2% to the portion over €1m up to €1.5m, and 6% to the portion above €1.5m.
Does this cover every property transaction?
No. Mixed-use and non-residential property, certain multi-apartment purchases, large acquisitions and other situations can have different treatment.
Should I enter the asking price?
Use a working purchase-price scenario for planning. For the tax position on a real transaction, confirm the relevant consideration and any special circumstances with your solicitor or tax adviser.
Why might the real amount differ?
Rules, reliefs, transaction details and timing can matter. The calculator is not a stamp-duty return or tax advice.
Where can I check current rates?
Revenue publishes the official current rate information. Check it before acting because the information can change.