Total Purchase Taxes
Individual Purchase |
€0 Transfer Fees & €0 Stamp Duties |
€0 |
Joint Purchase |
€0 Transfer Fees + €0 Stamp Duties |
€0 |
Individual Purchase Transfer fees
Purchase price bands (€) |
Percentage rate (%) |
Transfer Fees due (€) |
Up to 85,000 |
3 |
0 |
Above 85,000 – Up to 170,000 |
5 |
0 |
Above 170,000 + |
8 |
0 |
Total Transfer Fees due as individual |
€0 |
Total Transfer Fees due as individual after discount (50%) |
€0 |
Joint Purchase Transfer fees
Purchase price bands (€) |
Percentage rate (%) |
Transfer Fees due (€) |
Up to 170,000 |
3 |
0 |
Above 170,000 – Up to 340,000 |
5 |
0 |
Above 340,000 + |
8 |
0 |
Total Transfer Fees as joint |
€0 |
Total Transfer Fees as joint after discount (50%) |
€0 |
Stamp duties
Purchase price bands (€) |
Percentage rate (%) |
Stamp Duties due (€) |
Up to 5,000 |
0 |
0 |
Above 5,000 – Up to 170,000 |
0.15 |
0 |
Above 170,000 + |
0.2 |
0 |
Total Stamp Duties due |
€0 |
1.There are no transfer fees (Stamped Duty) If the immovable property is subject to VAT .
2. In the case of free transfers of property, transfer fees are calculated on the value of the property as follows:
- from parents to children – No transfer fees apply
- between spouses – 0,01%
- between third degree relatives – 0,01%
3. No transfer fees in case of:
- Company reorganisation
- Loan restructurings