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Ireland: Domestic Corporate Taxation

Stamp Duty

Stamp Duty is levied under the Stamp Act 1891 as amended. The Finance Act 1991 stipulates that any instrument relating to property or a transaction in Ireland must be stamped within 30 days.

The 2012 budget reduced stamp duty on commercial property (including farm land ) from 6% to 2%, effective from December 7, 2011. Stamp duty on share transactions is 1%.

There are a number of ways in which stamp duty can be mitigated, if not avoided altogether, particularly on corporate transactions, the importation of capital etc. Professional advice is required on the most effective method in a given case.



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