House Rules, 2025

L.N. 306 of 2025

DUTY ON DOCUMENTS AND TRANSFERS ACT

(CAP. 364)

Reduced Rate of Duty on Transfers Causa Mortis of a Dwelling

House Rules, 2025

IN EXERCISE of the powers conferred by articles 22 and 35 of

the Duty on Documents and Transfers Act, the Minister responsible for

finance has made the following rules:-

The title of these rules is the Reduced Rate of Duty on Citation.

Transfers Causa Mortis of a Dwelling House Rules, 2025.

Notwithstanding the provisions of article 35(2)(i) and (ii), Reduced rate of

but without prejudice to article 35(2)(iii) of the Act, in the case of a duty

transfer causa

th

transfer causa mortis of a property that takes place on or after the 28 mortis

dwelling house.

October 2025

(a) where such property consists of a dwelling house

being the ordinary residence of the person from whom the

transfer originates, and where such dwelling house is also

occupied at the time of such transfer causa mortis by any one or

more of the transferees causa mortis, duty shall be charged at the

rate of three euro and fifty cents (€3.50) for every one hundred

euro (€100) or part thereof of such share transferred to each

transferee causa mortis occupying such dwelling house as his

ordinary residence as represents that part of the value of such

dwelling house which exceeds thirty-five thousand euro

(€35,000), but does not exceed four hundred thousand euro

(€400,000), and where such dwelling house was not fully owned

or otherwise held by the person from whom the transfer causa

mortis originated, the amount of the value chargeable at the said

rate shall be such amount as is proportionate to thirty-five

thousand euro (€35,000) or that part of its value which exceeds

thirty-five thousand euro (€35,000) but does not exceed four

hundred thousand euro (€400,000) and the value of such

dwelling house, whichever is less, as the proportion to the whole,

of the share of the ownership or other title under which the

dwelling house was held by such person;

(b) where such property consists of a dwelling house not

being a dwelling house to which paragraph (a) refers, but being

the ordinary residence occupied by any one or more of the

transferees causa mortis in a transfer causa mortis of the

ownership or usufruct of any real right over the said dwelling

house, duty shall be charged at the rate of three euro and fifty

cents (€3.50) for every one hundred euro (€100) or part thereof,

in respect of such share transferred to each transferee causa

mortis occupying such dwelling house as his ordinary residence

as represents the first four hundred thousand euro (€400,000) of

the value of such dwelling house, and where such dwelling

house was not fully owned or otherwise held by the person from

whom the transfer causa mortis originated, the amount of the

value chargeable at the said rate shall be such amount as is

proportionate to four hundred thousand euro (€400,000) or the

value of the dwelling house, whichever is less, as the proportion

to the whole, of the share of the ownership or other title under

which the dwelling house was held by such person.

€0.18