Taxes in Europe Database v2
Stamp Duties Consolidation Act, 1999 as amended by later Finance Acts.
Republic of Ireland
The premiums received by an insurer in respect of certain classes of life business. Premiums received in respect of certain group pension schemes are excluded from the charge. From 1 January 2010, premiums received in respect of pension and reinsurance business are excluded from the charge
The duty is payable on relevant premiums received by an insurer in respect of policies relating to risks located in the State. Payments are made on a quarterly basis in respect of premiums received in the preceding quarter.
Group pension business, pension business and reinsurance
1% of the relevant premium amount received in a quarter.
Super reduced rate
Quarterly in January, April, July and October
Duty to be submitted with a mandatory quarterly self‑assessment return.