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Stamp Duties Summary Ireland 2013（印花稅部分）
Charge to tax
Rates of tax (deeds)
A. Transfer（移轉）
A transfer of land or buildings is charged as follows:
1. non-residential property, at 2%,
2. residential property, at 1% on the first €1,000,000 of consideration, and at 2% on the remainder.
A transfer for less than full value (for example, a gift) is charged on the market value.
1. 非住宅不動產：稅率2%；
2. 住宅不動產：首百萬歐圓稅率為1%，其餘則為2%。
若移轉少於整體價值，則從市場價值中課徵。
B. Lease（租賃）
Stamp duty is charged on both the rent and the premium.
1. Premium: Stamp duty is charged at the same rate as a transfer.
2. Rent: If the lease is for a term which is indefinite, or for less than 35 years, the rate is 1% of the average annual rent. But if the lease relates to a house or apartment, and the annual rent is less than €30,000, the lease is exempt. If the lease is for a term between 35 and 100 years, the rate is 6% of the average annual rent. If the lease is for a term exceeding 100 years, the rate is 12% of the average annual rent.
1. 溢價：與移轉採取同樣稅率標準；
2. 租金：租賃期35年以下或永久租賃之稅率為從年平均租金扣除1%（但為住宅或公寓的情況下，若年平均租金少於3萬歐圓時則可豁免）；租賃期35-100年之稅率為從年平均租金扣除6%；租賃期100年以上之稅率為從年平均租金扣除12%。
C. Transfers of marketable shares or securities（移轉市場股票債券）
（略）
D. Fixed duty（固定稅）
（略）
Charge to tax
Stamp duty is charged on deeds, for example, a transfer, lease or mortgage.
Stamp duty is also charged, in the form of a levy, on insurance premiums, credit cards, and bank cards.
Rates of tax (deeds)
A. Transfer（移轉）
A transfer of land or buildings is charged as follows:
1. non-residential property, at 2%,
2. residential property, at 1% on the first €1,000,000 of consideration, and at 2% on the remainder.
A transfer for less than full value (for example, a gift) is charged on the market value.
1. 非住宅不動產：稅率2%；
2. 住宅不動產：首百萬歐圓稅率為1%，其餘則為2%。
若移轉少於整體價值，則從市場價值中課徵。
B. Lease（租賃）
Stamp duty is charged on both the rent and the premium.
1. Premium: Stamp duty is charged at the same rate as a transfer.
2. Rent: If the lease is for a term which is indefinite, or for less than 35 years, the rate is 1% of the average annual rent. But if the lease relates to a house or apartment, and the annual rent is less than €30,000, the lease is exempt. If the lease is for a term between 35 and 100 years, the rate is 6% of the average annual rent. If the lease is for a term exceeding 100 years, the rate is 12% of the average annual rent.
1. 溢價：與移轉採取同樣稅率標準；
2. 租金：租賃期35年以下或永久租賃之稅率為從年平均租金扣除1%（但為住宅或公寓的情況下，若年平均租金少於3萬歐圓時則可豁免）；租賃期35-100年之稅率為從年平均租金扣除6%；租賃期100年以上之稅率為從年平均租金扣除12%。
C. Transfers of marketable shares or securities（移轉市場股票債券）
（略）
D. Fixed duty（固定稅）
（略）
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