Business
Commercial Lease Stamp Duty Calculator Ireland
Estimate duty on average annual rent and a chargeable non-residential premium. This free commercial lease stamp duty calculator ireland shows the calculation and its assumptions so you can compare your own figures.
Your results
Estimate duty on average annual rent and a chargeable non-residential premium.
Calculated outcomes
- Duty On Premium
- €0.00
- Rent Duty Rate Percent
- 1%
Assumptions and estimates
- 2026 standard commercial/non-residential lease: average annual rent at 1% for a term up to 35 years/indefinite, 6% over 35 up to 100, 12% over 100; chargeable premium at 7.5%. Enter chargeable consideration excluding VAT where required. Residential leases, rent-free/stepped terms, agreements, linked transactions and reliefs require separate treatment.
- Method: Rent duty 1%, 6% or 12% by term; add 7.5% on the chargeable commercial lease premium.
- Rates/conditions reviewed against the linked official sources on 5 October 2026. Confirm the stated scope before relying on the result.
Sources: Official rules and guidance
Useful next steps
- Use Compare options to test an alternative side by side.
- Check the official sources above before relying on the figure.
- Copy, print or download a record of this calculation when you need one.
Reports open your email app addressed to s@s1.ie with the public page address only. Your inputs are never added.
How the commercial lease stamp duty calculation works
Rent duty 1%, 6% or 12% by term; add 7.5% on the chargeable commercial lease premium.
Rates/conditions reviewed against the linked official sources on 5 October 2026. Confirm the stated scope before relying on the result.
Using this calculator
- Enter your own figures in the labelled inputs. Keep the currencies, units and time periods consistent.
- Choose any applicable rate profile, pattern or assumption shown for this tool. Open additional inputs when relevant.
- Review estimated lease stamp duty and duty on rent, then read the stated assumptions and eligibility conditions before using the result.
Official sources and further information
Worked example
This is a static example using illustrative inputs, not facts about you or today’s date. The displayed eligibility selections and assumptions apply only to this example.
See example inputs
- Chargeable average annual rent (€)
- 30000
- Lease term in years
- 10
- Chargeable non-residential premium (€)
- 0
- Estimated Lease Stamp Duty
- €300.00
- Duty On Rent
- €300.00