Main Rates
|
% |
| |
|
| Land/Commercial Buildings/Goodwill |
| All forms of property (other than stocks and shares and residential property) such as land, buildings, goodwill, book debts, cash on deposit and benefits of contracts, attract stamp duty at the rates set out below. |
| Consideration |
|
| Up to Euro 10,000 |
Exempt |
Euro 10,001 - Euro 20,000
|
1% |
Euro 20,001 - Euro 30,000
|
2% |
Euro 30,001 - Euro 40,000
|
3% |
Euro 40,001 - Euro 70,000
|
4% |
Euro 70,001 - Euro 80,000
|
5% |
Euro 80,001 - Euro 100,000
|
6% |
Euro 100,001 - Euro 120,000
|
7% |
Euro 120,001 - Euro 150,000
|
8% |
| Over Euro 150,000 |
9% |
| |
|
| Transfer/Purchase Residential Property |
| |
Owner Occupiers |
Investors |
| Residential Property |
New property under 125 sq m |
New property over 125sq m* or second hand property |
New & Second hand Properties |
| |
|
FirstTime Buyer |
Other Owner Occupier |
|
Up to Euro 127,000
|
Exempt
|
Exempt
|
Exempt |
Exempt |
| Euro 127,001 - Euro 190,500 |
Exempt
|
Exempt
|
3%
|
3%
|
Euro 190,501 - Euro 254,000
|
Exempt
|
Exempt
|
4% |
4% |
Euro 254,001 - Euro 317,500
|
Exempt
|
Exempt
|
5% |
5% |
Euro 317,501 - Euro 381,000
|
Exempt
|
3%
|
6% |
6% |
Euro 381,001 - Euro 635,000
|
Exempt
|
6%
|
7.5% |
7.5% |
| Over Euro 635,001 |
Exempt
|
9%
|
9% |
9% |
| * Special valuation rules apply to the purchase of the new properties over 125sq m by owner occupiers, there by significantly reducing the liability |
| |
| Leases |
| Stamp duty is also payable on the granting of a lease on the amount of consideration the lessor receives. The total stamp duty chargeable is that on both the rent and any premium received by the lessor. |
| |
| Rent |
Rate % |
Residential Property
- lease of a house/apartment for a term not exceeding 35 years or an indefinite term and rent does not exceed €19,050 per annum |
Exempt |
All other Property
- lease for a term not exceeding 35 years or an indefinite term
- lease for a term exceeding 35 years but not exceeding 100 years |
1%
6% |
| - lease for a term exceeding 100 years |
12% |
| |
|
| Other |
Rate % |
Bills of Exchange (Incl Cheques)
|
€0.15 |
Shares
|
1% |
| Issue of shares, on or after 2 December 2004, by a capital company (capital duty) |
0.5% |
Life Insurance Policies (on sum insured)
|
0.1% |
Non-Life Insurance Levy (of gross premiums)
|
2% |
Credit Card & Charge Cards
|
€40 p.a. |
| ATM Cards |
€10 p.a. |
| Laser Cards |
€10 p.a. |
| Combined ATM/Laser Cards |
€20 p.a. |
