Stamp Duty and leases
Leases of land and buildings
You pay Stamp Duty on a lease of land situated in Ireland. Land includes agricultural land and buildings on the land. Buildings include commercial as well as residential buildings. You also pay Stamp Duty on leases that have anything to do with land such as rights of way.
When you purchase an apartment, you do so by way of a lease. You pay Stamp Duty on the lease. Stamp Duty is chargeable regardless of the period of the lease.
If the land is situated outside Ireland, there may still be a charge to Stamp Duty.
For further information, please see When is an instrument chargeable to Stamp Duty.
You do not pay Stamp Duty on leases of property when the property is not land or relating to land.
You treat the lease as a gift if you pay less than market value for it. For more information, see Stamp Duty and Gifts and Inheritances.
Exemptions and reliefs
You may be able to claim an exemption or relief. For example, you may be able to claim the exemption for leases on residential houses and apartments.
Property Services Regulatory Authority (PSRA)
There is a legal obligation on tenants to register commercial leases with the PSRA. You must register the lease within 30 days of receipt of the stamp certificate. To register the commercial lease with the PSRA, you should go to www.psr.ie.
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