Gifts and 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 further information, please 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.
If you receive more than your specific entitlement under a will or intestacy, you will pay Stamp Duty on ‘the
more’. ‘The more’ is anything you receive in addition to your specific entitlement under the will or intestacy.
Next: Gifts