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
Rate of Duty
All Amounts
2%
Residential Property(From 8th Dec 2010)
A new lower rate of 1% will apply to instruments where the consideration attributable to residential property does not exceed €1,000,000. A higher rate of 2% will apply to the excess of the consideration over €1,000,000. In conjunction with the introduction of the lower rate of 1%, which will apply to the entire amount of the consideration up to €1,000,000, the current exempt threshold of €127,000 has also been abolished.
Consideration
Rate of Duty
First €1,000,000
1%
Excess over €1,000,000
2%
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 €30,000 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)
3%
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.
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