STAMP DUTIES GUIDE IRELAND

 

Non Residential Property (From 7th Dec 2011)
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.
ConsiderationRate of Duty
All Amounts2%
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.
ConsiderationRate of Duty
First €1,000,0001%
Excess over €1,000,0002%
Leases
A lease is chargeable to stamp duty on both the premium (or fine) and the rent payable under the lease.The duty chargeable on the premium is at the rate for residential or non-residential property as appropriate.
Residential and Non-Residential PropertyRate %
Lease for a term not exceeding 35 years or for any indefinite term1% of the average annual rent
Lease for a term exceeding 35 years but not exceeding 100 years6% of the average annual rent
Lease for a term exceeding 100 years12% of the average annual rent
A lease of a house or apartment for a term not exceeding 35 years or for any indefinite term and where the rent does not exceed ?30,000 per annum is exempt from stamp duty.
OtherRate %
Bills of Exchange (Incl Cheques)€0.50
Shares1%
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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