Current rates of Stamp Duty

Shares, stocks and marketable securities

You do not pay Stamp Duty on an instrument that transfers shares, stocks or marketable securities if:

  • the consideration is €1,000 or less
  • and
  • the instrument is not part of a larger transaction or series of transactions.

Otherwise, you pay a Stamp Duty rate of 1% of the consideration.

We outline below an example of how Stamp Duty operates where:

  • the consideration is less than €1,000
  • but
  • the instrument is part of a larger transaction or series of transactions.

You also pay Stamp Duty at the rate of 1% on:

  • a written option to buy or sell shares, stocks or marketable securities
  • and
  • written transfers of existing share options.

You may have a claim to an exemption or relief. For example, most share option agreements and transfers of existing share option agreements are exempt from Stamp Duty.

You pay Stamp Duty at the rate of 6% on certain written contracts to buy shares, stocks or marketable securities. You also pay Stamp Duty at 6% on certain written contracts to buy units in an Irish Real Estate Fund. If there is no written contract, you pay Stamp Duty at 6% on the instrument (written document) transferring ownership to you.  

For more information, see Certain property deriving its value from immovable property.

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