Transfer tax calculator
You can use the transfer tax calculator to make preliminary calculations of how much transfer tax you will have to pay. The calculation result is based on the amount you enter and the transfer tax rate you select. Please note that this calculation does not include possible late-payment penalty charges.
Percentage rates of transfer tax
Real estate and buildings Examples of real estate include a specific lot, and any house or other building located there – and a subdivision of land with a summer house located on it, or just a building without the land. | 3% |
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Shares in a housing company, shares in a real estate company These shares may be for an apartment/flat in a residential building; they may also be for an office, a stall in a parking structure, a storage facility, a golf course membership, a mooring space for a boat, or a leisure house. | 1,5% |
Shares other than housing-company and real-estate-company shares These shares are corporate stock in a limited-liability company, i.e. shares in a business enterprise that you have bought outside the Stock Exchange. Example: shares in a telephone company. | 1.5% |
What kind of property is exempt from transfer tax?
For example, no transfer tax is payable on:
- Your very first apartment or house, for which you signed the purchase contract before 1 January 2024, if you meet certain conditions (you must still file the transfer tax return)
- Purchases of property with the amount of tax less than €10 (you must still file the return)
- Purchases of a dwelling under the right-of-occupancy scheme
- Purchases of shares, other securities on the Stock Exchange
- Receipts of property when it is given to you as a gift or by last will and testament
- Property that you have inherited or been given as a result of a division of matrimonial property if you have not paid for it with other than the distributable assets
- Shares you buy in a limited-liability company’s offering of its stock
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