Stamp Duty on financial cards

General information on all cards

You are not liable to Stamp Duty if your billing address is outside the State for the entire tax year. If the financial institution records shows the cardholder address is in the State, Stamp Duty is payable.

You are liable for Stamp Duty if the financial institution is located outside the country. All cards are liable if the cardholder has a billing address in the State.

Revenue does not issue refunds of Stamp Duty as it does not have access to individual accounts. Anyone seeking a refund should contact their financial institution.

If you lose your card or it is stolen you are not liable to Stamp Duty on the replacement card.

Next: Queries on Stamp Duty charges