Transfer fees
Fees the buyer pays to the Department of Lands and Surveys to register a property in their name. Halved on most resales; not charged when the sale carried VAT.
Updated 12 Oct 2026How it works
Transfer fees are charged by the Department of Lands and Surveys (DLS) when ownership of a property is transferred and registered in the new owner's name. The buyer normally pays them at the Land Registry on the day of the transfer. The DLS calculates the fees on the market value it assesses, which can differ from the price in your contract.
The scale is progressive: each rate applies only to the part of the value that falls in its band.
| Value band | Full rate | After the 50% reduction |
|---|---|---|
| Up to €85,000 | 3% | 1.5% |
| €85,001–€170,000 | 5% | 2.5% |
| Over €170,000 | 8% | 4% |
The 50% reduction was introduced in July 2015 and made permanent in July 2016. It applies to most sales, but not in every case: forced sales under the foreclosure rules, for example, can pay the full scale. Where the sale was subject to VAT, usually the first sale of a new building, no transfer fees are charged at all.
When two or more people buy together, the value is divided between them and each share goes through the bands separately, which lowers the total.
Why it matters when you buy
On a €200,000 resale bought by one person, the full scale gives €9,200 (3% of €85,000, 5% of €85,000 and 8% of €30,000), halved to €4,600. Bought by two people in equal shares, the total is €6,600 before the reduction and €3,300 after.
From 1 September 2026, whether a sale carries VAT depends on how the building has been used, not on its age. A home sold before 18 months of systematic use carries VAT and no transfer fees; after that, the sale is exempt from VAT and transfer fees apply.