Transfer fees
These are paid on transfers of immovable property and are calculated on the market value of the property as estimated by the Land Registry department.

Market Value €	Percentage %	Fees €	Cumulative Fees €
1,71 - 85.430	3	2.563	2.563
85.431 - 170.860	5	4.272	6.835
170.861 and over	8

Transfer fees paid on the transfer of property to a family company are refunded in five years provided the company still owns the property and there have not been any changes to its shareholders.

On the transfer of immovable property from a family company to its shareholders as well as on transfers by donation between spouses, spouses and children or relatives up to third degree of kindred, transfer fees are calculated on the value of property appearing on the title deed at the following rates:

Transfer to spouse	8%
Transfer to children	4%
Transfer to relative	8%

Transfers of immovable property by a company to another company for the purpose of a company re-organisation are exempt from transfer fees.

Mortgage fees

On loans from Co-operatives and the	NiL
Housing Finance Organisation
On any other loans	1%