Stamp duty on rental lease

Leases

A lease is chargeable to stamp duty on both the premium (or fine) and the rent payable under the lease.
The duty chargeable on the premium is at the rate for residential or non-residential property as appropriate.
Residential and Non-Residential Property Rate Lease for a term not exceeding 35 years or for any indefinite term 1% of the average annual rent Lease for a term exceeding 35 years but not exceeding 100 years 6% of the average annual rent Lease for a term exceeding 100 years 12% of the average annual rent A lease of a house or apartment for a term not exceeding 35 years or for any indefinite term and where the rent does not exceed €30,000 per annum is exempt from stamp duty.

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