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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.