Stamp Duty and shares, stocks and marketable securities

Shares and share options

Transferring shares, stocks or marketable securities

You may buy or receive a gift of shares, stocks or marketable securities (shares).

You pay Stamp Duty on the stock transfer form which transfers the shares to you. Stamp Duty applies if the shares are in an Irish company.

If the shares are not in an Irish company, you may still have to pay Stamp Duty. For more information, see When is an instrument liable to Stamp Duty.

You may be able to claim an exemption or relief. For example, you do not pay Stamp Duty if:

  • the consideration is €1,000 or less
  • and
  • the instrument is not part of a larger transaction or series of transactions.

This exemption applies to instruments executed on or after 24 December 2008.

Stamp Duty on share options

You pay Stamp Duty on:

  • written options to buy or sell shares
  • written transfers of existing share options.

You may be able to claim an exemption or relief. For example, most option agreements and transfers of existing share option agreements are exempt from Stamp Duty.

Stamp Duty on the issue of shares

You do not pay Stamp Duty on the issue of shares.

Next: Shares and rates