What is Stamp Duty

What happens if you file and pay late?

You will be liable to pay a late filing surcharge and interest on late payment.

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.
Note: The surcharge is capped at €12,695

After 92 days of date of execution of instrument

10% of the amount of   Stamp Duty unpaid.
Note: The surcharge is capped at €63,485

* Applicable to instruments (written documents) executed (signed, sealed or both) on or after 7 July 2012.

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

Rate of interest on late payment
Stamp Duty paidRate of interest

After 44 days of date of execution of instrument

0.0219% per day or part of a day where the unpaid duty exceeds €30*

* This rate is applicable to instruments executed on or after 1 July 2009.

Interest is charged from the date of execution of the instrument to the date of payment.