Stamp Duty and farming

Commercial woodlands relief

Commercial woodlands relief from Stamp Duty on a sale, gift or lease of land applies if:

  • woodlands are growing on not less than 75% of the land
  • and
  • the woodlands are managed on a commercial basis and with a view to the realisation of profits.

The legislative basis for this relief is contained in Section 95 of the Stamp Duties Consolidation Act, 1999.

Where these conditions are met, Stamp Duty will not be charged on the value of the trees growing on the land. When claiming the relief, you must apportion the consideration between the value of the trees and the value of the land. Stamp Duty will be charged on the value of the land only.

  • Example

    Róisín purchases a 100-acre plot for €500,000. Eighty acres (80%) consist of commercially managed woodlands.  The value of the land is €200,000. The 75% threshold is met.

    Róisín claims commercial woodlands relief from Stamp Duty, calculated as follows:

    Total consideration: €500,000
    Value of the trees: €300,000
    Chargeable amount: €500,000 - €300,000 = €200,000
    Stamp Duty chargeable: €200,000 × 7.5% = €15,000

    The total Stamp Duty chargeable is €15,000 instead of €37,500.

Next: EU CAP direct payment entitlements

Published: 02 October 2026 Print this page

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