{
  "id": "v20-ie-stamp-duty",
  "version": "20.16.0",
  "name": "Property Transfer Tax Planner — Ireland",
  "shortName": "Property Transfer Tax Planner",
  "description": "England and Northern Ireland SDLT, Scotland LBTT and Wales LTT use distinct researched schedules. Relief and surcharge eligibility must be checked first. Ireland uses researched residential, qualifying apartment-block, non-residential and bulk-acquisition schedules. Canada adds seven provincial references, Toronto municipal bands, 49 Nova Scotia municipalities and two named Quebec city schedules; other Quebec municipalities and unsupported transfers require a separately verified manual amount. EUR planning view; stated limitations apply.",
  "category": "Finance",
  "categorySlug": "finance",
  "keywords": [
    "stamp-duty",
    "ie",
    "tax-authority"
  ],
  "status": "live",
  "workStatus": "pending",
  "reviewStatus": "pending",
  "migrationStatus": "new",
  "engine": "native",
  "creator": null,
  "reviewer": null,
  "quality": {
    "availability": "live",
    "technicalReviewRecord": "/reviews/v20-ie-stamp-duty.json",
    "qualifiedReview": "pending",
    "qualifiedReviewer": null,
    "qualifiedReviewDate": null,
    "formulaVersion": "20.16.0",
    "referenceCoverage": "references-listed",
    "releaseTestScope": "Catalog and regression checks are not a professional formula audit; consult release evidence.",
    "historicalMetadataDate": "",
    "historicalMetadataNotice": "The imported date is not evidence of a completed human review."
  },
  "notice": "Illustrative defaults are not local quotes or verified legal rules. Dated reference components and user-entered assumptions are explicitly distinguished. Professional review is pending.",
  "urls": {
    "page": "/ie/stamp-duty/",
    "definition": "/ie/stamp-duty/definition.json",
    "schema": "/ie/stamp-duty/schema.json",
    "llms": "/ie/stamp-duty/llms.txt",
    "legacyDefinition": "/ie/stamp-duty/definition.json"
  },
  "queryExample": "https://askcalculators.com/ie/stamp-duty/?price=300000&method=ie-residential&propertyNation=england&firstTimeBuyer=0&additionalProperty=0&nonResident=0&verifiedTax=0&surcharge=0&relief=0&rulesConfirmed=0",
  "queryParameters": {
    "price": {
      "label": "Property consideration",
      "type": "money",
      "required": true,
      "default": 300000
    },
    "method": {
      "label": "Schedule or verified manual amount",
      "type": "select",
      "required": true,
      "default": "ie-residential"
    },
    "propertyNation": {
      "label": "UK property nation",
      "type": "select",
      "required": true,
      "default": "england"
    },
    "firstTimeBuyer": {
      "label": "All first-time buyer relief conditions independently verified",
      "type": "checkbox",
      "required": false,
      "default": false
    },
    "additionalProperty": {
      "label": "Higher/additional-property charge applies after checking ownership and replacement rules",
      "type": "checkbox",
      "required": false,
      "default": false
    },
    "nonResident": {
      "label": "England/NI non-resident surcharge applies under the SDLT test",
      "type": "checkbox",
      "required": false,
      "default": false
    },
    "verifiedTax": {
      "label": "Manual: transfer tax from the applicable authority",
      "type": "money",
      "required": true,
      "default": 0
    },
    "surcharge": {
      "label": "Manual: verified additional percentage-point surcharge",
      "type": "percent",
      "required": true,
      "default": 0
    },
    "relief": {
      "label": "Manual: independently verified relief amount",
      "type": "money",
      "required": true,
      "default": 0
    },
    "rulesConfirmed": {
      "label": "Current ordinary individual-purchase rules verified; no company, mixed-use, lease-rent, linked or transitional case",
      "type": "checkbox",
      "required": false,
      "default": false
    }
  },
  "inputs": [
    {
      "id": "price",
      "label": "Property consideration",
      "type": "money",
      "defaultValue": 300000,
      "required": true,
      "min": 0,
      "max": 1000000000000,
      "step": 0.01,
      "prefix": "EUR",
      "help": "Illustrative starting value; replace with your own evidence."
    },
    {
      "id": "method",
      "label": "Schedule or verified manual amount",
      "type": "select",
      "required": true,
      "defaultValue": "ie-residential",
      "options": [
        {
          "value": "manual",
          "label": "Verified transfer-tax amount"
        },
        {
          "value": "ca-residential",
          "label": "Canada: dated ordinary residential transfer"
        },
        {
          "value": "uk-residential",
          "label": "UK ordinary residential purchase"
        },
        {
          "value": "ie-residential",
          "label": "Ireland: ordinary residential consideration"
        },
        {
          "value": "ie-apartment-block",
          "label": "Ireland: qualifying 3+ apartments in one block"
        },
        {
          "value": "ie-non-residential",
          "label": "Ireland: non-residential consideration"
        },
        {
          "value": "ie-bulk-residential",
          "label": "Ireland: qualifying bulk residential acquisition"
        }
      ]
    },
    {
      "id": "propertyNation",
      "label": "UK property nation",
      "type": "select",
      "required": true,
      "defaultValue": "england",
      "options": [
        {
          "value": "england",
          "label": "England"
        },
        {
          "value": "northern-ireland",
          "label": "Northern Ireland"
        },
        {
          "value": "scotland",
          "label": "Scotland"
        },
        {
          "value": "wales",
          "label": "Wales"
        }
      ]
    },
    {
      "id": "firstTimeBuyer",
      "label": "All first-time buyer relief conditions independently verified",
      "type": "checkbox",
      "defaultValue": false
    },
    {
      "id": "additionalProperty",
      "label": "Higher/additional-property charge applies after checking ownership and replacement rules",
      "type": "checkbox",
      "defaultValue": false
    },
    {
      "id": "nonResident",
      "label": "England/NI non-resident surcharge applies under the SDLT test",
      "type": "checkbox",
      "defaultValue": false
    },
    {
      "id": "verifiedTax",
      "label": "Manual: transfer tax from the applicable authority",
      "type": "money",
      "defaultValue": 0,
      "required": true,
      "min": 0,
      "max": 1000000000000,
      "step": 0.01,
      "prefix": "EUR",
      "help": "Illustrative starting value; replace with your own evidence."
    },
    {
      "id": "surcharge",
      "label": "Manual: verified additional percentage-point surcharge",
      "type": "percent",
      "defaultValue": 0,
      "required": true,
      "min": 0,
      "max": 100,
      "step": 0.1,
      "help": "Illustrative starting value; replace with your own evidence."
    },
    {
      "id": "relief",
      "label": "Manual: independently verified relief amount",
      "type": "money",
      "defaultValue": 0,
      "required": true,
      "min": 0,
      "max": 1000000000000,
      "step": 0.01,
      "prefix": "EUR",
      "help": "Illustrative starting value; replace with your own evidence."
    },
    {
      "id": "rulesConfirmed",
      "label": "Current ordinary individual-purchase rules verified; no company, mixed-use, lease-rent, linked or transitional case",
      "type": "checkbox",
      "defaultValue": false
    }
  ],
  "outputs": [
    {
      "id": "baseTax",
      "label": "Standard or relief-adjusted base tax",
      "format": "currency",
      "digits": 2,
      "currency": "EUR"
    },
    {
      "id": "transferRelief",
      "label": "Conditional transfer-duty relief (Canada only)",
      "format": "currency",
      "digits": 2,
      "currency": "EUR"
    },
    {
      "id": "refundableCredit",
      "label": "Later refundable Quebec income-tax credit (not deducted from duty)",
      "format": "currency",
      "digits": 2,
      "currency": "EUR"
    },
    {
      "id": "tax",
      "label": "Modeled total transfer tax",
      "format": "currency",
      "digits": 2,
      "primary": true,
      "currency": "EUR"
    },
    {
      "id": "cashRequired",
      "label": "Price plus modeled transfer tax",
      "format": "currency",
      "digits": 2,
      "currency": "EUR"
    }
  ],
  "formula": {
    "expression": "Apply the selected nation’s marginal bands; apply eligible first-time buyer bands, then its additional-property/non-resident rule. Manual mode uses entered tax + price × surcharge − relief.",
    "note": "Inputs are converted to canonical units before evaluating this stated formula."
  },
  "examples": [
    {
      "label": "Illustrative defaults; required verification checks remain unconfirmed",
      "inputs": {
        "unitSystem": "metric",
        "price": 300000,
        "method": "ie-residential",
        "propertyNation": "england",
        "firstTimeBuyer": false,
        "additionalProperty": false,
        "nonResident": false,
        "verifiedTax": 0,
        "surcharge": 0,
        "relief": 0,
        "rulesConfirmed": false
      }
    }
  ],
  "sources": [
    {
      "label": "IE income authority",
      "url": "https://www.revenue.ie/en/personal-tax-credits-reliefs-and-exemptions/tax-relief-charts/index.aspx"
    },
    {
      "label": "Revenue 2026 LPT bands and all local adjustment factors",
      "url": "https://www.revenue.ie/en/property/local-property-tax/valuing-your-property/valuation-bands-rates.aspx"
    },
    {
      "label": "Revenue property stamp duty rates",
      "url": "https://www.revenue.ie/en/property/stamp-duty/property/stamp-duty-property/rates.aspx"
    },
    {
      "label": "Revenue LPT valuation changes",
      "url": "https://www.revenue.ie/en/property/local-property-tax/valuing-your-property/changes.aspx"
    }
  ],
  "publicSlug": "stamp-duty",
  "namespace": "ie",
  "countries": [
    "us",
    "ca",
    "uk",
    "ie"
  ]
}