Buying or transferring shares, stocks and marketable securities

If you have an instrument (written document) that transfers shares, stocks or marketable securities (securities that can be sold on the Irish Stock Exchange), you must:

if you execute (sign, seal or both) the instrument:

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

You may have a claim to an exemption or relief.

Do not file a return if the transfer of the shares, stocks or marketable securities is made through CREST.

If you receive a gift of shares, stocks or marketable securities, see Property transferred as a gift or inheritance.

You can find more information on shares, stocks and marketable securities in Schedule 1 of the Stamp Duty Tax and Duty Manual.

Special rules apply to shares, stocks or marketable securities deriving their value, or the greater part of their value, from immovable property.  The immovable property must be non-residential property. These rules are explained in Certain property deriving its value from immovable property.

Contracts relating to the issue of shares

If you have a written contract:

  • relating to the issue of shares
  • and
  • for a consideration other than cash

you may have to pay Stamp Duty on it.

Stamp Duty on share options

You pay Stamp Duty on:

  • written options to buy or sell shares, stocks or marketable securities
  • and
  • written transfers of existing share options.

You may have a claim to an exemption or relief. For example, most option agreements and transfers of existing share option agreements are exempt from Stamp Duty.

How much Stamp Duty do you pay?

See Working out your Stamp Duty.

If you inherit or receive a gift of shares, stocks or marketable securities, please see Property transferred as a gift or inheritance.

What if you do not know the full consideration?

We outline details on this, including some exceptions, in Working out your Stamp Duty.

Share warrants to bearer

Share warrants to bearer are no longer allowed. They ended on 1 June 2015.

Companies Capital Duty

Companies Capital Duty ended on 7 December 2005.

Information on fees payable to the Companies Registration Office is available on the Companies Registration Office (CRO).