Paying the Duty

What happens if you file and pay late?

You should file your Stamp Duty return within 44 days of the date of execution (signing, sealing or both) of the instrument (written document). If you do not, you must pay a late filing surcharge. The late filing surcharge is set out in the table below. 

Late filing surcharge
Stamp Duty Return filedSurcharge
After 44 days but within 92 days of date of execution of instrument 5% of the amount of Stamp Duty unpaid. The surcharge is capped at €12,695
After 92 days of date of execution of instrument 10% of the amount of Stamp Duty unpaid. The surcharge is capped at €63,485

You should pay your Stamp Duty within 44 days of the date of execution of the instrument. If you do not, you must pay interest when the amount of the unpaid duty (including any surcharge) exceeds €30. You pay interest from the date of execution of the instrument to the date of payment of the duty.

The rate of interest on late payment is set out in the table below. 

Rate of interest on late payment
PeriodRate of interest
1 July 2009 to date 0.0219% per day or part of a day where the unpaid duty exceeds €30
1 April 2005 to 30 June 2009 0.0273% per day or part of a day
1 September 2002 until 31 March 2005 0.0322% per day or part of a day
27 March 1998 to 31 August 2002 1% per month or part thereof
1 December 1996 to 26 March 1998 1.25% per month or part thereof
Prior to 1 December 1996 various rates

The late filing surcharge applies to instruments executed on or after 7 July 2012. If you are filing a return for an instrument executed before 7 July 2012, you may also be liable to pay a late payment penalty. The penalty is 30% of the duty. In addition, if the instrument was executed before 24 December 2008, you must pay a fixed penalty of €25.

If you want to work out the Stamp Duty liability for an instrument executed on or after 1 January 2002, you can use ROS Offline. You should enter the information regarding the instrument into the offline Stamp Duty return. Once that is done, ROS Offline will calculate the amount of Stamp Duty due. It will also calculate any late filing and late payment charges that have accrued up to the date you entered the information into the offline return.

If you file or pay late, ROS will not issue the stamp certificate until you pay these additional charges.

Next: Do you need to keep records?