| 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% |
Over
Euro 80,000 |
6% |
| |
Transfer/Purchase
Residential Property |
| |
First
Time Buyers |
Others |
Residential
Property
|
|
|
First Euro 125,000 |
Exempt |
Exempt |
Next Euro 875,000 |
Exempt |
7% |
Balance over
Euro 1,000,000 |
Exempt |
9% |
New
Houses or Apartments
Under Floor Area of 125 sq. m
New houses or apartments which are purchased
by an owner occupier (including a first-time buyer)
where there exists a valid floor area compliance
certificate issued by the Department of Environment
and Local Government stating that the total floor
area of the house/apartment does not exceed 125
square metres are exempt, subject to clawback.
Purchasers of houses/apartments under 125 sq.
m which do not have a valid Floor Area Compliance
Certificate will not be eligible for relief from
stamp duty.
Over Floor Area of 125 sq. m
New houses or apartments which are purchased by
an owner occupier where the total floor area exceeds
125 square metres are charged with duty, at the
appropriate residential property rate as per the
table above, on the site value (excluding VAT)
or one quarter of the total value of the house
including the site (excluding VAT), whichever
is the greater, subject to clawback. The size
of the floor area must be certified by a qualified
architect, engineer or surveyor. A charge to stamp
duty will not arise for first time buyers who
are owner-occupiers of such houses.
*special valuation rules apply to the purchase
of new properties over 125 sq metres by owner
occupiers which reduces 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) |
€0.50 |
| Shares |
1% |
| Policies of Insurance (non-life) |
Per Policy €1 |
| Non-Life
Insurance Levy (of gross premiums) |
2% |
| Credit
Card & Charge Cards |
€30
p.a. |
| ATM Cards |
€2.50
p.a. |
| Laser
Cards |
€2.50
p.a. |
| Combined
ATM/Laser Cards |
€5
p.a. |
