Stamp Duty and Property

Overview

This section relates to buying or transferring property other than shares, stocks or marketable securities (shares).

You pay Stamp Duty when you:

  • buy or receive a gift of property
  • or
  • exchange, partition, release or surrender property

situated in Ireland.

You also pay Stamp Duty on certain written agreements or contracts to transfer property situated in Ireland. 

Property may be:

  • residential (for example, houses and apartments)
  • non-residential (such as land, commercial buildings, business assets (like goodwill) and shares)
  • or
  • mixed use (for example, an apartment over a shop).

Property can include an interest in property, for example, a right of way, a right to lay water pipes.

Special rules apply to certain property deriving its value or, the greater part of its value, from immovable property. These rules are explained in Certain property deriving its value from immovable property.

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.

Transferring property can involve issues for other taxes, particularly Local  Property Tax, Capital Gains Tax and Capital Acquisitions Tax

Next: Residential property