Taxes in Europe Database v2
Stamp Duties Consolidation Act, 1999 as amended by later Finance Acts, up to and including Finance Act 2014.
Shares in companies registered in the Republic of Ireland
The purchaser of the stocks or shares.
Instruments effecting transfers of any stocks, shares or marketable securities of companies registered in the State. The duty is also payable on transfers of such stocks, shares or marketable securities transferred in the CREST system.
Duty is not chargeable on:
Duty payable at the rate of 1 % on the consideration paid for the stocks or shares where that consideration exceeds €1,000. In the case of gifts, or where the consideration is deemed to be inadequate, the duty is charged by reference to the value of the stocks or shares being transferred.
To be submitted with filing of self-assessed Stamp Duty return within 30 days of the date of execution of the instrument of transfer. Alternatively, where stocks or shares are transferred through the CREST system, bulk payments of duty are made by the operating company, CRESTCo., which acts as a collection agent for the Revenue Commissioners.