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 €10,000 Exempt €10,001 - €20,000 1% €20,001 - €30,000 2% €30,001 - €40,000 3% €40,001 - €70,000 4% €70,001 - €80,000 5% Over Euro 80,000 6% Transfer/Purchase Residential Property   First Time Buyers Others Residential Property     Up to Euro 125,000 Exempt Exempt Next Euro 875,000 Exempt 7% Excess 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.

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