Stamp Duty
Stamp duty is payable on a wide range of legal and commercial documents, including conveyances of property, leases of property, share transfer forms and certain agreements.
Transfer/purchase of property
Value of property |
Rate |
|
Up to €10,000 |
Exempt |
|
€10,001 to €20,000 |
1% |
|
€20,001 to €30,000 |
2% |
|
€30,001 to €40,000 |
3% |
|
€40,001 to €70,000 |
4% |
|
€70,001 to €80,000 |
5% |
|
Over €80,000 |
6% |
|
|
|
On all purchases of non-residential property a single rate will apply to the entire consideration.
Transfer/purchase of residential property
Value of property |
Rate |
|
Up to €1,000,000 |
1% |
|
Any excess over €1,000,000 |
2% |
|
|
|
Shares
Shares |
Rate |
|
|
Transfer of certain stocks and shares* |
1% |
|
|
Issue of shares |
Nil |
|
|
|
||
* Transfers of shares not exceeding €1,000 in value are exempt.
Leases of land and buildings
Leases of land and buildings |
Rate |
|
Premium on leases of residential property |
1% to 2% |
|
Premiums on leases of land and non-residential property* |
0% to 6% |
|
Average annual rent reserved by lease (rate depends on the length of the lease) |
1% to 12% |
|
|
|
* On all leases of non-residential property a single rate will apply to the entire consideration.
