Rates of stamp duty
Transfer of land or buildings (current rates)
| Consideration | Rate | |
|---|---|---|
| Residential (from 08/12/2010) | On First €1,000,000 | 1% |
| On the Remainder | 2% | |
| Non-Residential (from 07/12/2011) | 2% |
Transfer of land or buildings (historic rates)
| Residential (05/11/2007 to 07/12/2010) | Consideration | Rate |
| Less than €127,000 | Exempt | |
| First €125,000 | 0% | |
| Next €875,000 | 7% | |
| Excess over €1,000,000 | 9% |
| Non-residential (15/10/2008 to 06/12/2011) | Consideration | 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% |
Stamp duty on Leases
The rate chargeable on the premium mirrors the rate for conveyances/transfers of residential, non-residential or mixed property, as appropriate.
Rate chargeable on rent
| Residential and Non-Residential Property | Rate |
|---|---|
| Lease for term not exceeding 35 years or for any indefinite term | 1% of the average annual rent |
| Lease for a term exceeding 35 years but not exceeding 100 years | 6% of the average annual rent |
| Lease for a term exceeding 100 years | 12% of the average annual rent |
Transfers of marketable shares or securities
| Rate | |
|---|---|
| Charged at price paid for the shares, also applies to electronic share trading transactions within the CREST system | 1% |
| Transfer for less than full value, i.e., a gift of shares | Market Value |
Fixed Duty
| A fixed duty is charged at €12.50 on the following documents |
|---|
| Appointment of new Trustee |
| Collateral security |
| Declaration of trust |
| Duplicate or counterpart |
| Transfer where no beneficial interest passes |
Fixed duty is charged at €0.50 on cheques.
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