Transfer tax

When you buy real estate, shares in a housing company or other securities or corporate stocks, you must report the purchase by filing a transfer tax return. Transfer tax is self-assessed, self-reported and normally paid by the buyer.

Percentage rates of transfer tax

Several changes to the legal act on transfer taxes came into force 1 Jan 2024. If the date when you signed the contract of purchase or other transfer agreement concerning property was 12 October 2023 or later, the new rates are applied. First-time homebuyers are no longer exempt from transfer tax as of 1 Jan 2024. However, if the contract was signed before 1 Jan 2024, the exemption can still be granted.

The table below indicates the percentage rates

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.

The tax is 4% if the contract was signed before 12 October 2023.

 3%

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.

The tax is 2% if the contract was signed before 12 October 2023.

 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.

The tax is 1,6% if the contract was signed before 12 October 2023.

 1.5%

Use the calculator to make an estimate of your transfer tax

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

Frequently asked questions

Have you forgotten to submit a transfer tax return although you have bought shares in a company (such as a housing-company apartment) or bought a house or other real estate?

First, log in to MyTax.

After login, the Tasks tab will be highlighted in red. It indicates that you have new tasks or matters to attend to in MyTax. In this case, it points to unused transfer tax. First select Tasks and then, move on to Unused transfer tax.

Select Read the instructions. Check the situation that applies to you.

If you have not yet submitted a transfer tax return, you can take care of it in MyTax or fill out a paper transfer tax return (Form 6012e). See the instructions.

Note: if you submit the transfer tax return past deadline, you may have to pay a late-filing penalty or a tax increase.

e-File

Transfer tax — other pages

Page last updated 1/5/2024