Stamp Duty and shares, stocks and marketable securities
Overview
You must pay Stamp Duty when:
- you buy existing shares, stocks or marketable securities (shares)
- and
- a document (for example, a stock transfer form) or an electronic transfer order, effects the transfer.
Marketable securities are securities that are capable of being sold on the Irish Stock Exchange.
You must also pay Stamp Duty on:
- a gift of shares
- options to buy or sell shares
- transfers of existing share options
- and
- agreements to buy a beneficial interest in shares.
Special rules apply to shares deriving their value, or the greater part of their value, from immovable property. These rules are explained further in Certain property deriving its value from immovable property.
Note
You do not pay Stamp Duty on the issue of new shares.
Next: Shares and share options