Property Transfer Tax (Stamp Duty)

Real estate transfers that are not liable for VAT are usually liable to transfer tax on a rising scale starting at 8 per cent and rising to 10 per cent on the consideration exceeding EUR700,000 (except where the property is exchanged for shares in a company, when the tax rate drops to 1.5 per cent).

Taxable Base Tranche Rate
From To Applicable
€0.00 €0.00 €400,000.00 8%
€400,000.01 €700’000.00 €300,000.00 9%
€700,000.01 onwards 10%


Please note: The information contained in these pages is given without charge and without responsibility. It is not a substitute for proper professional advice which we shall be happy to give if so instructed.