Working out your Stamp Duty

Overview

Some Stamp Duty rates are fixed. Other Stamp Duty rates depend on:

  • the type of property an instrument (written document) transfers
  • and
  • the date you execute (sign, seal or both) the instrument.

Where the rate is not fixed, to work out your Stamp Duty liability, multiply the consideration by the Stamp Duty rate. If this gives you a figure which is not a multiple of €1, round it down to the nearest €. If you cannot claim an exemption or relief, this is the amount of Stamp Duty you pay.

Next: How do you know what the consideration is?