Stamp Duty and shares, stocks and marketable securities
You pay Stamp Duty when you buy existing shares, stocks or marketable securities (shares).
Marketable securities are securities that are sold on the Irish Stock Exchange.
You also pay Stamp Duty on:
- a gift of shares
- options to buy or sell shares
- transfers of existing share options
- agreements to buy a beneficial interest in shares.
Special rules apply to shares deriving their value, or the greater part of their value, from immovable property. These rules are explained further in Certain property deriving its value from immovable property.
You do not pay Stamp Duty on the issue of new shares.
Next: Shares and share options