REDUCED RATE OF DUTY ON TRANSFERS CAUSA MORTIS OF A DWELLING HOUSE RULES

REDUCED RATE OF DUTY ON TRANSFERS CAUSA

MORTIS OF A DWELLING HOUSE

SUBSIDIARY LEGISLATION 364.22

REDUCED RATE OF DUTY ON TRANSFERS CAUSA

MORTIS OF A DWELLING HOUSE RULES

26th December, 2025

LEGAL NOTICE 306 of 2025.

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

Transfers Causa Mortis of a Dwelling House Rules.

Notwithstanding the provisions of article 35(2)(i) and

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

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

28 th 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

REDUCED RATE OF DUTY ON TRANSFERS CAUSA

MORTIS OF A DWELLING HOUSE

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.