Stamp Duty and the National Stamp Duty Office
Stamp duty is a tax charged on certain written documents (known as "instruments").
Not every instrument is liable to stamp duty.
To be chargeable an instrument must be listed in Schedule 1 to the Stamp Duties Consolidation Act 1999 – instruments are listed in alphabetical order in this Schedule.
In addition, the instrument must be executed (e.g. signed and/or sealed) in Ireland or, if executed outside Ireland, it must relate to property situated within Ireland or something done or to be done in Ireland.
Rates of stamp duty
The rate of duty applicable, which may be ad valorem (i.e. based on the price paid or the value of the property being transferred) or fixed, is also set out in Schedule 1.
For information on stamp duty rates applicable to -
- transfers and leases of property other than shares, stocks and marketable securities, please see Rates of Stamp Duty;
- shares, stocks and marketable securities, please see Shares, Stocks or Marketable Securities.
Stamp duty is a self-assessment tax payable by the "accountable person", e.g. the purchaser or transferee in the case of a transfer of property, the lessee in the case of a lease. For more information, please see Accountable Person.
Paying the duty
Where an instrument is chargeable to stamp duty, you do not need to present the instrument to Revenue. Rather, you should file, or ensure a stamp duty return is filed, online with Revenue via the e-stamping system.
The e-stamping system is part of Revenue’s On-Line Service (ROS). ROS enables filers to file stamp duty returns and pay stamp duty online. Filers must be registered to use ROS.
For information on how to register to use ROS, please see Register for ROS.
For information on filing stamp duty returns, please see Filing Stamp Duty Returns.
The full amount of stamp duty due must be paid within 30 days of the date of execution of the instrument. In practice Revenue allow a further period of 14 days in which to file an e-stamping return and pay the duty. Failure to file and pay within 44 days will result in late filing and interest charges. For more information, please see Late Filing/Payment.
Exemptions and Reliefs
Though an instrument may be chargeable to stamp duty, an exemption or relief from that charge may be available. For more information, please see Exemptions/Reliefs.
Tax reference numbers
To complete an online stamp duty return the tax reference number of each of the parties to the instrument is needed. Filers should ensure that they have these numbers preferably before the instrument is executed and in any event well before filing: otherwise there is a real risk that late filing and interest charges will arise.
For more information on tax reference numbers (and tax types), please see Tax Reference Numbers and Types.
Stamp Duty Queries
For queries relating to stamp duty matters (other than tax reference numbers (and tax types)) which have not been answered on these webpages, please email us at email@example.com. Please identify the topic of your query in the Subject Line of your email.
If you intend including personal or confidential information in your query please use Revenue’s secure online facility, MyEnquiries to contact us - you need to register to use this system and once registered you can use it in for all your contacts with Revenue. If you do not contact us using MyEnquiries, Revenue will reply by telephone or letter if the reply contains personal or confidential information. Personal information includes name, address, date of birth, PPS number, bank account information.
The National Stamp Duty Office also operates a Lo-Call 1890 telephone service Tuesday-Thursday from 10.00 to 13.00. The telephone number is 1890 482 582.
Our address for correspondence is:
Customer Service Team,
National Stamp Duty Office,
Office of the Revenue Commissioners,
Disclosure of stamp duty information
Revenue discloses personal information submitted as part of an e-stamping return to the:
- Property Services Regulatory Authority under Section 137B of the Stamp Duties Consolidation Act 1999; and
- Valuation Office under Section 137C of the Stamp Duties Consolidation Act 1999.
Revenue obtains information from the Property Registration Authority under Section 137A of the Stamp Duties Consolidation Act 1999 for verification purposes.
Companies Capital Duty (CCD)
Though companies capital duty (CCD) was reduced to zero on 7 December 2005 the National Stamp Duty Office is still responsible for collecting any outstanding amounts.
Role of Large Cases Division
The following are collected by Large Cases Division:
- Charges on financial cards (i.e. ATM (cash) cards, debit cards and charge cards) and on credit card accounts. For more information, please see Stamp Duty on Financial Cards;
- levies (i.e. life and non-life insurance premiums, pensions, health insurers and contributions to the insurance compensation fund). For more information, please see Cards/Levies/Other;
- the stamp duty on Bills of Exchange and policies of insurance other than life insurance. For more information, please see Cards/Levies/Other;
- transfers of stock or marketable securities of any company incorporated in the State where the transfer takes place electronically through the CREST system.
This document is intended for guidance only. While every effort is made to ensure the accuracy of the content, it does not purport to be a legal interpretation of the relevant provisions and has no binding in law. Responsibility cannot be accepted for any liability incurred or loss suffered as a consequence of relying on any matter published herein.
Issued by the National Stamp Duty Office - July 2016