Real estate transfers that are not liable for VAT are usually liable to transfer tax on a rising scale starting at 8 per cent and rising to 10 per cent on the consideration exceeding EUR700,000 (except where the property is exchanged for shares in a company, when the tax rate drops to 1.5 per cent).
| Taxable Base | Tranche | Rate | |
| From | To | Applicable | |
| €0.00 | €0.00 | €400,000.00 | 8% |
| €400,000.01 | €700’000.00 | €300,000.00 | 9% |
| €700,000.01 | onwards | 10% | |
Please note: The information contained in these pages is given without charge and without responsibility. It is not a substitute for proper professional advice which we shall be happy to give if so instructed.