|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 a flat rate of 2%.|
|Transfer/Purchase Residential Property|
|Up to €1,000,000||1%|
|Excess over €1,000,000||2%|
|Transfer of certain stocks and shares||1%|
|Stamp duty is 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. There are reliefs for leases of certain lengths of farmland.|
|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
|All other Property|
|- lease for a term not exceeding 35 years or an indefinite term||1%|
|- lease for a term exceeding 35 years but not exceeding 100 years||6%|
|- lease for a term exceeding 100 years||12%|
Consanguinity relief of 50% of the rate of duty is available for some duties on the basis the parties are related to each other at the time of the transfer. This has been restricted so as not to apply to stamp duty for shares and is not available for residential property after 8 December 2010. From 1 January 2015 the releif is not available for transfers by persons over the age of 66 and is confined to transfers or conveyances of land to a farmer as defined. The relief will be abolished after 31/12/2018.
Revenue guides on this tax are available here.