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
|
| |
|
|
Charter hire document
|
€18
|
| |
|
|
Power of attorney
|
€2/€6
|
| |
|
|
Certified copies of contracts and documents
|
€2
|
| |
|
|
Will
|
€18
|
|
Estate administration document
|
€9
|
| |
|
|
Contracts with a specified consideration
|
|
| |
|
|
- 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 and loan restructuring transactions are exempt from stamp duty.
