Stamp Duty and leases
Paying Stamp Duty on residential leases
To pay Stamp Duty on a residential lease you file a Stamp Duty return online through Revenue's Online Service (ROS). You pay the Stamp Duty as part of the process of filing the return.
However, PAYE taxpayers who cannot register for ROS may file through myAccount to pay Stamp Duty on a residential lease.
You should use Form SDR 3E Self-assessed Stamp Duty Return Form for Residential leases when filing through myAccount.
Revenue will send you a Stamp Duty Return Document ID number after you submit your completed Form SDR 3E. When you get this Document ID number, you should pay the Stamp Duty by Electronic Funds Transfer (EFT).
We have included details of how to pay by EFT on the form. We have also explained on why you need the Document ID before you make the EFT payment.
After you have paid the Stamp Duty, Revenue will post the stamp certificate to you. You should attach the stamp certificate to the lease. Once attached, the lease is stamped.
Revenue will post the stamp certificate to the address you supplied when you registered for myAccount. You should ensure that this address is your correct address before you upload the completed form.
Next: Varying a lease