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Commentary

IR1.5.3 Stamp duties rate

Republic of Ireland

Stamp Duty is a tax on certain instruments (written documents). It is chargeable on instruments that transfer land and buildings situated in Ireland. Such instruments are usually called 'Deeds of Transfer' or 'Deeds of Conveyance'. (SDCA 1999, First Schedule, Pt 2).

The rate of stamp duty depends upon the nature of the instrument:

TransactionDuty

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