Buying or transferring property

Overview

This information relates to buying or transferring property other than shares, stocks or marketable securities.

You may execute (sign, seal or both) an instrument (written document) to transfer property to you if you:

If you execute the instrument:

  • in Ireland
  • or
  • outside Ireland, but it relates to property in Ireland or something done or to be done in Ireland

you must file a Stamp Duty return and pay Stamp Duty. You may have a claim to an exemption or relief.

Property can be:

Property can include an interest in property, for example, a right of way.

Special rules apply to certain property deriving its value or the greater part of its value from immovable property. These rules are explained in Certain property deriving its value from immovable property.

Next: Residential property