Gifts and inheritances

  1. Overview
  2. Gifts
  3. Inheritances

Overview

You pay Stamp Duty on a gift of property if the property:

  • is situated in Ireland
  • and
  • an instrument (written document) is executed (signed, sealed or both) to transfer it to you.

If the property is situated outside Ireland, there may still be a charge to Stamp Duty. For more information, see When is an instrument liable to Stamp Duty.

You may be able to claim an exemption or relief.

You do not pay Stamp Duty on property you inherit under a will or on intestacy.

You may receive more than you are entitled to under a will or on intestacy.

If you do, you pay Stamp Duty on the "more", that is, what you receive over and above your entitlement.

Next: Gifts