What is Stamp Duty

Overview

Stamp Duty explained

You pay Stamp Duty on certain instruments (written documents) that:

Property includes land, buildings, business assets (like goodwill) and shares, stocks and marketable securities (both quoted and unquoted).

You also pay Stamp Duty on certain leases and agreements to lease.

When is an instrument liable to Stamp Duty?

An instrument is liable to Stamp Duty if you execute (sign, seal or both) it:

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

What else do you pay Stamp Duty on?

You also pay Stamp Duty on:

  • financial cards (for example, ATM (cash) cards, debit cards and charge cards) and on credit card accounts
  • levies (for example, life and non-life insurance premiums, pensions, health insurers, contributions to the Insurance Compensation Fund and bills of exchange)
  • transfers of stock or marketable securities where the transfer takes place electronically through CREST.

Contacting Revenue about Stamp Duty

If your question relates to:

If you have a question about Stamp Duty levies and you:

  • are not registered for tax in the State
  • and
  • cannot use MyEnquiries

please send your question to Large Cases - High Wealth Individuals Division.

 If you have a question about a Stamp Duty charge on your:

  • bank
  • credit
  • or
  • charge card

account, contact your financial institution as they collect the Stamp Duty on behalf of Revenue. If you need to contact Revenue with a Stamp Duty query, you should contact your Revenue office through MyEnquiries.

Next: Who has to pay Stamp Duty