| 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. |
| 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. |
| 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. |
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% |
| Bills of Exchange (Incl Cheques) |
€0.50 |
| Policies of Insurance (non-life) |
Per Policy €1 |
| Non-Life Insurance Levy (of gross premiums) |
3% |
| Credit Card & Charge Cards |
€30 p.a. |