Living In Ireland Guide 2024

Taxes Stamp Duty Tax To pay any stamp duty chargeable on the original and counterpart of this agreement. Stamp duty is payable at 1% of the annual rent on properties exceeding €3,333.33 per month/€40,000 per year. Plus €12.50 for stamping, and an extra €12.50 if there is a rent review clause. The amount is a one-off payment on the lease due to Revenue. It is mandatory that e-filing is in operation under the provisions of Section 17A of the Stamp Duties Consolidation Act 1999.This must be completed through myAccount on the ROS website here: www.ros.ie. You must have a copy of the fully signed lease agreement. Departure If your lease is ending and you do not want to renew it, you will need to let your landlord know that you are going to vacate at the end of the tenancy. If your company is going to repatriate you or move you to another location before your tenancy has ended, you will be responsible for the property until the lease end date. Please speak with the landlord and serve the appropriate notice. To receive the full security deposit, property condition at the time of move-out should be the same as during the move-in. The cost of repairs by the landlord will typically be deducted from the security deposit.

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