Stamp duty is payable on transfers of land and buildings. It is chargeable on instruments of transfer executed in Ireland and on instruments, wherever executed, which relate to Irish property or relate to matters done or to be done in Ireland (see IR1.3.3)
Stamp duty is payable based on the higher of the consideration paid for the transfer and the market value of the asset transferring.
Rate
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Web page updated on 17 Mar 2025 14:15