| Stamp
Duties |
|
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% |
| Mortgages/debentures
- under €254,000 |
Exempt |
| Mortgages/debentures
- over €254,000 (max €630) |
0.1% |
| 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. |
