Shares Guide Reviewed 31 July 2026

Stamp Duty on Shares Ireland 2026

Irish Stamp Duty on share transfers, including the standard 1% rate, property-rich shares, €1,000 exemption, gifts, CREST and the 2026 market-cap exemption.

Quick answer

1% Standard share rate
7.5% Section 31C rate
€1,000 Conditional exemption
€1bn 2026 market-cap test
  • The standard Stamp Duty rate on instruments transferring existing shares is 1% of consideration, or market value for a gift.
  • A 7.5% rate can apply under Section 31C where a property-rich entity and change-of-control conditions are met.
  • The €1,000-or-less exemption has conditions and cannot be created by splitting one larger transaction into smaller forms.
  • A qualifying market-capitalisation exemption applies to certain listed securities from 1 January 2026 to 31 December 2030.
On this page
  1. The standard 1% share-transfer rate
  2. Transfer of existing shares versus issue of new shares
  3. The conditional €1,000 exemption
  4. When property-rich shares can be charged at 7.5%
  5. CREST and the 2026 market-capitalisation exemption
  6. Practical transfer checklist

The standard 1% share-transfer rate

Revenue applies a 1% Stamp Duty rate to instruments transferring shares, stocks or marketable securities, written options and certain written agreements to acquire a beneficial interest. For a sale, the rate is applied to consideration; for a gift, it is applied to market value.

Illustrative transfer Calculation Stamp Duty
Existing shares bought for €20,000 €20,000 × 1% €200
Existing shares bought for €100,000 €100,000 × 1% €1,000
Shares gifted with a €50,000 market value €50,000 × 1% €500
The property calculator does not calculate shares

The Stamp Duty Calculator is for residential, new-build, non-residential and mixed-use property. Do not enter a share-transfer value and assume its property result is relevant.

Transfer of existing shares versus issue of new shares

Transaction General Stamp Duty position
Stock transfer form for existing Irish-company shares Usually chargeable at 1%, subject to relief or exemption
Electronic transfer order Usually chargeable; the settlement system can collect and remit it
Written agreement transferring a beneficial interest Can be chargeable even if the register is not immediately changed
Issue of new shares by a company Revenue states that the issue itself is not subject to Stamp Duty
Most written share-option arrangements Special exemptions can apply; confirm the instrument

The conditional €1,000 exemption

A share-transfer instrument can be exempt where the consideration—or market value for a gift—is €1,000 or less, the shares do not derive the bulk of their value from immovable property, and the instrument is not part of a larger transaction or series.

Dividing one €5,600 transaction across seven €800 stock transfer forms does not create seven exemptions. Revenue’s own example requires a return and duty for each form because they are part of the larger transaction.

When property-rich shares can be charged at 7.5%

Section 31C can apply a 7.5% rate where shares, IREF units or partnership interests derive the greater part of their value from non-residential Irish immovable property and the transaction changes control of both the entity and the property. The entity must also deal in or develop land for non-residential purposes.

This is a defined anti-avoidance rule, not a blanket 7.5% rate for every company that owns a building. The ownership, value, activity and control tests all matter.

CREST and the 2026 market-capitalisation exemption

For an electronic transfer through a securities settlement system such as CREST, Stamp Duty is normally collected and remitted through the system rather than through an individual Stamp Duty return.

From 1 January 2026 to 31 December 2030, a market-capitalisation exemption can apply to qualifying securities admitted to a relevant market where the issuer’s applicable market capitalisation is below €1 billion and a valid notification has been made to Revenue. The exemption period does not begin merely because a company is small; the market, value, transaction-date and notification conditions must all be satisfied.

Practical transfer checklist

  1. Identify the instrument: stock transfer form, electronic order, option or beneficial-interest agreement.
  2. Confirm the shares: Irish company, foreign company or another marketable security.
  3. Set the chargeable amount: consideration for a sale or market value for a gift.
  4. Test exceptions: €1,000 threshold, larger-series rule, property-rich conditions and available market or corporate reliefs.
  5. Confirm the filing route: individual e-stamping return or collection through the electronic settlement system.
  6. Keep evidence: valuation, agreement, forms, exemption support and proof of payment.

Frequently asked questions

What is the Stamp Duty rate on shares in Ireland?

The standard rate is generally 1% of the consideration for a sale or market value for a gift. A 7.5% rate can apply where all Section 31C property-rich and control conditions are met.

Are share transfers under €1,000 exempt from Stamp Duty?

They can be exempt if the consideration or gift value is €1,000 or less, the shares do not derive the bulk of their value from immovable property, and the instrument is not part of a larger transaction or series.

Is Stamp Duty charged when a company issues new shares?

Revenue states that Stamp Duty is not paid on the issue of shares. A later transfer of existing shares, or a separate chargeable agreement, can have a different result.

Sources & references

Back to Stamp Duty Ireland
Commercial and Non-Residential Stamp Duty in Ireland Commercial and non-residential stamp duty in Ireland, including business property, sites, mixed-use purchases, leases and development land. Stamp Duty Exemptions and Reliefs Ireland 2026 Irish Stamp Duty exemptions, reliefs and repayments explained, including spouses, gifts, inheritances, farm reliefs, claims, records and clawbacks. When Is Stamp Duty Paid in Ireland? When stamp duty is paid during Irish conveyancing, who is responsible, and how the 30-day due date and Revenue’s 44-day practice work.
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