Stamp Duties

Exceptions from stamp duties:

  • Transactions falling under the range of reorganizations.
  • Any contracts that relate to assets located abroad or business transactions, which take place abroad.


The following table shows the fees paid on certain documents.


Type of documents



Receipts for sums from €4


Letter of guarantee


Letter of credit


Bills of exchange (payable within three days on demand or sight)


Bills of lading


Charter party


Power of attorney
– general


– limited


Certified copies of contracts and documents


Contracts with Fixed amount
-up to €5.000


– From €5.000 up to €170.000


– over €170.000Maximum stamp duty payable on a contract is €20.000


– with no fixed sum


Customs declaration documents

€18 – €35

Stamps regarding Limited Liability Company
– authorized share capital

€102,52 plus 0,6% on the authorised share capital

– Issued share capital

There is no stamp duty payable if the shares are issued at nominal value. In the case the shares are issued at a premium a €20 00 flat duty applies.

Subsequent increases
– authorized share capital

0,6% on the additional share capital

– Issued share capital

€20,00 flat duty on every issue, whether shares are issued at nominal or at a premium value