Stamp Duty in Ireland: Shares, Property and Instruments Explained

Stamp duty in Ireland is a tax on certain written documents, not on a transaction as such. If you are working out whether stamp duty applies to a share transfer, a property purchase or another instrument, the starting question is whether a chargeable document exists. This guide walks through what the Revenue Commissioners say about stamp duty on shares, property and other instruments, who is accountable, and how the return and payment process works. It is general information for finance, tax and compliance staff, including teams in Dublin businesses and practices. It is not tax advice, and it deliberately leaves out rates, which change. If you also deal with gains on disposals, our guide to chargeable gains for companies covers the separate capital gains side.

What stamp duty is, according to Revenue

Revenue's "What is Stamp Duty?" page (dated 2 October 2026) describes stamp duty as "a tax on certain instruments (written documents)". That wording matters. The charge attaches to the document, so the form of the deal, and what is written down, can affect whether duty arises. The page points readers to Schedule 1 and Part 5 of the Stamp Duties Consolidation Act 1999 for the detail of which instruments are liable. We have not reproduced section numbers beyond that reference.

The same page lists the main categories of chargeable instrument:

• instruments that transfer Irish land and buildings, usually called deeds of transfer or deeds of conveyance;
• written leases of Irish land and buildings;
• instruments transferring shares or stocks of Irish companies, such as stock transfer forms;
• instruments transferring property as a gift;
• certain written agreements or contracts to transfer property, and certain written agreements to lease;
• instruments relating to Irish property, or to acts done or to be done in Ireland, wherever they are executed.

The page also says duty is payable on a few items that are not property or share transfers: financial cards (including ATM, debit, charge and credit cards), certain levies such as those on insurance premiums and pensions, electronic transfers of shares through CREST, and cheques and other bills of exchange. It notes that stamp duty is not chargeable on promissory notes drawn, made or executed on or after 2 April 2007.

Stamp duty on property

Revenue's page on stamp duty and property (last updated 22 October 2025) says you pay stamp duty when you buy or receive a gift of property, or exchange, partition, release or surrender property situated in Ireland. It also covers certain written agreements or contracts to transfer Irish property. The page treats property broadly: residential, non-residential (it gives land, commercial buildings and goodwill as examples) and mixed use, along with interests in property such as a right of way.

Three further points from that page are worth noting:

• Special rules apply to property that derives its value, or the greater part of its value, from immovable property. Revenue covers these on a separate page, which we have not summarised here.
• If the property is situated outside Ireland, there may still be a charge to stamp duty, and the page refers readers elsewhere for details.
• Exemptions and reliefs may be available, and other taxes may be relevant on the same transfer: Local Property Tax, Capital Gains Tax and Capital Acquisitions Tax.

The property page does not set out rates, filing steps or deadlines. Those are on other Revenue pages, which are covered below or linked from the page itself.

Stamp duty on shares

Revenue's page on shares, stocks and marketable securities (last updated 19 September 2025) lists the instruments it deals with: stock transfer forms, electronic transfer orders, written agreements transferring a beneficial interest in shares, written options to buy or sell shares, and written transfers of existing share options.

It names two exemptions. The first is a low-consideration exemption, which the page describes as applying where the consideration is €1,000 or less, subject to conditions about where the shares' value comes from and whether the instrument is part of a larger transaction. The page says it applies to instruments executed on or after 24 December 2008. The second is a share option exemption: most option agreements, and transfers of existing share option agreements, are exempt. The page refers only generally to other exemptions and reliefs. Figures like the €1,000 limit can change, so check the page on the day you rely on it.

On filing, the page says you file a stamp duty return for each instrument, such as each stock transfer form. If an instrument is part of a larger transaction, you tick the box on the return saying so, even where the consideration is €1,000 or less. For electronic transfers through a Central Securities Depository such as CREST, the page says the depository usually collects and remits the duty and you do not file a return. Revenue's separate CREST page (7 July 2026) refers to the Stamp Duties Consolidation Act 1999 for these electronic transfers and links to the CREST Manual. Share rates are on a separate Revenue "Shares and rates" page, which we have not reproduced.

Who is accountable for the duty

According to Revenue's "Who has to pay Stamp Duty?" page (13 July 2026), the person who pays is the "accountable person". In most cases that is the person receiving the property. The page sets out the position by type of instrument:

• property generally: the purchaser or transferee;
• a lease: the lessee;
• other instruments, such as gifts: all parties to the instrument.

Where there is more than one accountable person, the page says they are jointly and severally liable. If an accountable person dies, their estate's personal representative takes on the liability. In practice this means a party cannot assume the other side has dealt with the return. Our suggestion: agree in writing, before completion, who will file and pay, and keep a copy of the stamp certificate on the transaction file.

Filing the return and getting the certificate

Revenue's "Paying the Duty" page (last updated 7 October 2025) says you file a stamp duty return and pay the duty as part of that process. Returns are filed on the Revenue Online Service (ROS) by people with a ROS digital certificate. Payment needs a separate ROS Debit Instruction for stamp duty, and the page says you cannot file using a Tax Advisor Identification Number. Solicitors, accountants and other advisers can file and pay on a client's behalf, using their firm's client account.

Once you have filed and paid, ROS issues a stamp certificate to your ROS inbox. The page says you print it and attach it to the instrument, and that once attached, the instrument is considered stamped. Each return carries a Document ID, which Revenue asks you to quote in any contact about that return.

The "File a Stamp Duty Return" page (7 October 2025) lists what you need to hand:

• Tax Reference Numbers of all parties to the instrument;
• the consideration, or the market value for a gift;
• instrument details such as the date of execution and, for property, the address and any folio numbers;
• an LPT Property ID number if the property is residential and the instrument was executed on or after 1 May 2013;
• proof of entitlement to any exemption or relief you intend to claim.

Timing and late filing

Revenue's page on late filing and paying (7 October 2025) says you must file and pay within 44 days of the date of execution of the instrument. Surcharges and interest are described on the same page. For instruments executed on or after 7 July 2012, it shows a 5% surcharge on unpaid duty where the return is filed after 44 days but within 92 days, and a 10% surcharge after 92 days, each subject to a cap, plus daily interest on late payment. The page also says ROS will not issue a stamp certificate until late filing and late payment charges are paid. Because these amounts can be amended, treat them as indicative and read the page on the day.

A practical approach: diarise the 44-day date from the execution date, not from completion or from when the paperwork reaches you. Revenue's page says the certificate is not issued until late charges are paid, so a late filing also delays the certificate.

Keeping your Revenue position tidy

Stamp duty sits alongside your wider Revenue compliance. A business that files returns on ROS regularly will already know how access, authorisation and payment instructions work. If you are reviewing registrations and compliance status, our guide to the tax clearance certificate for Irish businesses is a useful companion. Our suggestion: keep a short checklist for each instrument (type, parties, consideration or market value, relief claimed, execution date, return filed, certificate saved) so that nothing depends on one person's memory.

What this guide does not cover

We have not covered stamp duty rates, the detailed property reliefs, the rules for property that derives its value from immovable property, or the Stamp Duty Manual's treatment of specific structures. Those should be checked directly on Revenue's site or with an adviser. Any relief you claim should be backed by the conditions on the relevant Revenue page, and Revenue's return asks for proof of entitlement. For teams who handle these filings regularly, structured professional development helps keep that knowledge current. See our overview of CPD training for finance professionals in Dublin.

Learnsignal's offices are off Baggot Street in Dublin, and we offer in-person training from there. For current details, see our CPD pages.

Frequently asked questions

Is stamp duty charged on the transaction or the document?

Revenue describes stamp duty as a tax on certain instruments, meaning written documents. Which documents are chargeable is set out in the Stamp Duties Consolidation Act 1999, to which Revenue's overview page refers.

Who pays stamp duty on a property purchase?

Revenue's page says the accountable person pays, and for property generally that is the purchaser or transferee. For a lease it is the lessee, and for other instruments such as gifts all parties to the instrument are accountable.

Do I always have to file a return for a share transfer?

Revenue's shares page says you file a return for each instrument such as a stock transfer form. For electronic transfers through a Central Securities Depository such as CREST, the depository usually collects and remits the duty and no return is filed by you. Check the page for the current position.

What happens if I file late?

Revenue's late filing page refers to surcharges and daily interest and says the stamp certificate is not issued until late charges are paid. The page was last updated on 7 October 2025, so confirm the current figures before relying on them.

Where can I find the current rates?

Revenue publishes rates on separate pages for property and for shares. We have not reproduced them because they can change; check the Revenue page on the day.

Stamp duty is a document-driven tax, so careful records and an early look at the Revenue pages for your specific instrument will save time later.