Taxes in Europe Database v2
Stamp Duty Code and the General Table of Stamp Duty Rates, enacted by Law 150/99 of 11 September 1999 and republished by Decree Law 287/2003 of 12 November 2003, as amended; Tax Incentives Statute (EBF), enacted by Decree Law 215/89 of 1 July 1989, as amended; Law 85/98, of 16 December 1998; Law 19/2003, of 20 June 2003; Law 66-B/2012 of 31 December.
Any acts, deeds, agreements, documents, securities, books, papers and facts listed in the Stamp duty general table of rates, not subject to (or exempt from) VAT, including gratuitous transfers of property.
Basis of assessment:
Varies according to the tax object.
Stamp duty is levied at a proportional or a lump-sump rate, including the following:
a) With a term of less than 1 year: 0.04 % (per month)
b) With a term from at least 1 year and up to 5 years: 0.5 %
c) With a term of at least 5 years: 0.6 %
d) In connection with the use of current account credit facilities or overdraft: 0.04 % on the monthly average used credit
a) With a term of less than 1 year: 0.07% (per month);
b) With a term of at least 1 year and up to 5 years: 0.9%;
c) With a term of at least 5 years: 1%;
d) In connection with the use of current account credit facilities or overdraft: 0.07% on the monthly average used credit.
a) Interest on bank loans, discount of bills of exchange and Treasury notes as well as on credit accounts: 4 %
b) Premiums and interest on bills of exchange drawn, or bill of exchange receivable on a third party's account, as well as bank transfers: 4%
c) Commissions on the issuance of guarantees: 3 %
d) Any other commissions, charges or fees for financial services: 4 %
a) Surety: 3 %
b) Personal accident, health, credit risks, agriculture and animal husbandry risks: 5 %
c) Transport of goods risks: 5 %
d) Ships and aircrafts: 5 %
e) Other risks: 9 %
a) for residential purposes 1%
b) for residents in a tax haven 7.5%
In general, on the 20th day of the month following the day in which the taxable event took place. In respect of gratuitous transfers, on the last day of the second month following the notification, except if the tax liability exceeds € 1,000, in which case the tax is payable in a maximum number of 10 equal instalments, with a minimum value of € 200 each.
The liability is assessed - and the tax is collected - on the basis of an official form which must be completed and submitted by the taxpayer to the Tax and Customs Authority (AT).