Signing or assigning a lease
Leases on houses and apartments
Depending on the amount of rent payable and the period of the lease you may need to pay Stamp Duty. You must pay Stamp Duty if:
- the lease is in writing
- the rent is at least €40,000* per year
- the period of the lease is no longer than 35 years, or is for an indefinite period.
*Note: If you executed the lease before 25 December 2017 the annual rent is €30,000.
To pay Stamp Duty, you must file a Stamp Duty return.
You may be entitled to an exemption or relief.
Next: Agreement for or assignment of a lease