Quick answer
- Revenue guidance uses a 7.5% stamp duty rate for non-residential property.
- A site is normally non-residential property for stamp duty purposes, unless special connected-building-agreement rules change the treatment.
- Mixed-use property can require apportionment between residential and non-residential elements.
- If non-residential land is later developed for housing, a residential development refund may be relevant in some cases.
Estimate Irish stamp duty
Use the Stamp Duty Calculator to estimate residential property stamp duty as part of your home-buying budget.
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What counts as commercial or non-residential property?
Commercial property is one of the main types of non-residential property for Stamp Duty. The category can include shops, offices, warehouses, business premises, development land and certain sites, along with other property that does not meet the residential definition. Revenue specifically notes that a site is non-residential, although a connected agreement to build a home can change its treatment.
| Property type | Planning note |
|---|---|
| Commercial unit | Usually check the non-residential rate. |
| Site only | Usually non-residential, but connected agreements matter. |
| Mixed-use building | May need apportionment between residential and non-residential values. |
| Development land | Refund schemes or special rules may be relevant. |
Simple non-residential examples
| Purchase price | Rate used | Estimated duty |
|---|---|---|
| €100,000 site | 7.5% | €7,500 |
| €250,000 commercial unit | 7.5% | €18,750 |
| €500,000 non-residential property | 7.5% | €37,500 |
These examples are deliberately simple. Real commercial property can involve VAT, leases, shares deriving value from immovable property, connected parties, reliefs or mixed-use apportionment.
Why the calculator keeps non-residential simple
The public calculator is designed for quick planning. Non-residential stamp duty can become legal and transaction-specific very quickly, so the calculator gives a simple estimate while this guide explains when professional confirmation is especially important.
Mixed-use property: calculate each part separately
A shop with a flat above it, a pub with living accommodation, or another mixed-use building can contain both residential and non-residential property. The consideration should be apportioned on a reasonable, supportable basis rather than charging one rate to the entire price.
| €600,000 mixed-use example | Calculation | Duty |
|---|---|---|
| Residential part: €400,000 | 1% × €400,000 | €4,000 |
| Commercial part: €200,000 | 7.5% × €200,000 | €15,000 |
| Total | €4,000 + €15,000 | €19,000 |
The values assigned in the legal instrument must be defensible. Do not create an artificial split merely to reduce duty.
Sites, building agreements and development land
A bare site normally starts as non-residential property. However, where the purchase is connected with an agreement to build a house or apartment, Revenue’s residential-property rules can bring the site and building arrangement into a different treatment. The sequence, parties and contractual connection matter.
Where non-residential land is genuinely acquired and later developed for housing, Revenue’s Residential Development Stamp Duty Refund Scheme may allow a partial repayment if its strict commencement, completion, land-area and claim conditions are satisfied. It is a repayment claim after qualifying development activity—not an automatic lower rate at purchase.
Transactions outside a simple 7.5% purchase
- Commercial lease: duty can arise on a premium and on average annual rent, using lease-specific rules.
- Mixed-use purchase: residential and non-residential values need apportionment.
- Property-company shares: shares deriving value from Irish immovable property can have special treatment.
- Farm transfer: consanguinity or young trained farmer relief may be relevant if all conditions are met.
- Residential development: a refund may be claimable later, but the initial return and project conditions still matter.
- VAT: VAT and stamp duty can interact with the chargeable consideration in property transactions.
Frequently asked questions
What is the non-residential stamp duty rate?
Revenue guidance refers to a 7.5% rate for non-residential property.
Is a site residential or non-residential?
Revenue guidance says a site is non-residential property, but connected agreements to build can change the treatment in some cases.
Can mixed-use property be split?
Yes, a mixed residential and non-residential property can require apportionment between the two elements.
Is commercial lease stamp duty always 7.5%?
No. A lease can involve duty on a premium and on rent under lease-specific rules. The transfer rate alone is not a complete lease calculation.
Can stamp duty be refunded if I build homes on a site?
A partial repayment may be available under the Residential Development Stamp Duty Refund Scheme where all statutory project and claim conditions are met.
Can I choose my own mixed-use split?
The apportionment should reflect supportable residential and non-residential values. The solicitor or valuer should document the basis used.
Sources & references
- Revenue.ie: Stamp Duty and property rates
- Revenue.ie: VAT-exclusive consideration
- Revenue.ie: qualifying apartments and the 9% VAT rate
- Revenue.ie: non-residential property for Stamp Duty
- Revenue.ie: Stamp Duty exemptions and reliefs
- Revenue.ie: paying Stamp Duty
- Revenue.ie: late filing and paying Stamp Duty
- Revenue.ie: Section 31E bulk residential acquisitions
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