Filing a Stamp Duty return and paying Stamp Duty

How to file and pay Stamp Duty

Who pays Stamp Duty?

The accountable person pays Stamp Duty.

How do you pay Stamp Duty?

You file a Stamp Duty return and pay your Stamp Duty through Revenue Online Service (ROS). You must register to use ROS and you must have a ROS Digital Certificate in order to make the return. You can register for ROS only if you have a business tax registration. The business taxes are:

  • Income Tax (but not PAYE)
  • Corporation Tax (CT)
  • Capital Gains Tax (CGT)
  • Value-Added Tax (VAT)
  • and
  • PREM (Employers' Tax Registration).

Many people employ another person such as a solicitor or an accountant to file the return on their behalf. That person can also pay the Stamp Duty for you through ROS.

If you do not have a ROS Digital Certificate, you cannot pay your Stamp Duty through ROS. Instead, you can pay it:

You can read about these payment methods in the Stamp Duty File and Pay Tax and Duty Manual.

Once you file your return and pay the Stamp Duty on time, ROS issues a stamp certificate to the filer's ROS inbox.

We outline an exception for leases of houses and apartments in Residential leases.

What if you file and pay late?

To avoid interest and a late filing surcharge, you must:

  • file your return
  • and
  • pay Stamp Duty

within 30 days of the date you execute (sign, seal or both) the instrument (written document). However, Revenue allows a further 14 days before charging interest on late payment and a late filing surcharge.

If you file or pay late, Revenue will not issue the stamp certificate until you pay these additional charges.

Contacting Revenue about your Stamp Duty return

ROS assigns each Stamp Duty return a unique Document ID. This is a nine digit number followed by a letter. You should quote this number in any contact you have with Revenue regarding your Stamp Duty return.

Next: Residential leases