Stamp duty is payable for validation of different documents. The current rates are:

Type of document	Duty
Letters of guarantee	€3,42
Letter of credit	€1,71
Receipts for amounts from €3,42 to €34.17	€0.03
Receipts for amounts over €34,17	€0.07
Customs documents	€17/€34
Bills of lading	€3,42
Bills of exchange (payable at sight on first demand or within 3 days from demand or sight)	€0.85
Contracts
- up to €170.860	0.15%
- over €170.861	0.2%
- without fixed amount	€34
Registration of a limited company by shares or guarantee, with share capital	€102,52 plus 0.6%on nominal capital
Registration of a company without share capital	€170,86
Registration of an increase in the company’s share capital	0.6% on the additional amount of increase

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

Mortgage fees

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