Quick answer
- 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.
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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.
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
- Identify the instrument: stock transfer form, electronic order, option or beneficial-interest agreement.
- Confirm the shares: Irish company, foreign company or another marketable security.
- Set the chargeable amount: consideration for a sale or market value for a gift.
- Test exceptions: €1,000 threshold, larger-series rule, property-rich conditions and available market or corporate reliefs.
- Confirm the filing route: individual e-stamping return or collection through the electronic settlement system.
- 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.