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Stamp Duty

Stamp duty is payable for validation of different documents. The rates as from 01/03/2013 are:


Type of document

Duty

   

Letters of guarantee

€4

   

Letter of credit

€2

   

Receipts for amounts over €4

€0.07

   

Customs documents

€18/€35

   

Bills of lading

€4

   

Bills of exchange
(payable at sight on first demand or within 3 days from demand or sight)

€1

   

Contracts

 
   

- up to €5.000

 0%

- from €5.001 up to €170.000

0.15%

- over €170.001

0.2% (maximum duty €20.000)

   

- without fixed amount

€35

Issue of tax residency certificate by Inland Revenue Department

€80


Company reorganization
Transactions that take place in relation to company reorganization are exempt from stamp duty.