Timing Guide Reviewed 31 July 2026

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.

Quick answer

  • The buyer is normally responsible for stamp duty on a property purchase.
  • In practice, the solicitor usually files the stamp duty return and pays Revenue from the buyer’s funds.
  • The statutory filing and payment due date is 30 days after execution; Revenue’s current practice is not to impose interest or surcharge where filing and payment are completed within 44 days.
  • Late filing or payment can create surcharge and interest issues, so stamp duty should be available as part of closing funds.
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On this page
  1. The usual conveyancing timeline
  2. Why the 44-day deadline matters
  3. Closing cash checklist
  4. Execution date, closing date and payment date
  5. Who is legally responsible?
  6. What happens after payment?

The usual conveyancing timeline

  1. Offer accepted: you start finalising mortgage approval, solicitor details and survey/valuation.
  2. Contracts exchanged/signed: the legal instrument or contract date becomes important for stamp duty timing.
  3. Closing funds prepared: deposit balance, stamp duty, legal costs and outlays need to be available.
  4. Completion/drawdown: the purchase completes and funds move through the solicitor.
  5. Stamping: the solicitor files/pays through the e-stamping process and obtains the stamp certificate.

Why the 44-day deadline matters

The legal due date for the return and payment is within 30 days of execution. Revenue’s published administrative practice allows 44 days before interest or surcharge is imposed where the return is filed and duty is fully paid within that period. This is not an extra planning target: buyers should provide the funds when requested and let the solicitor file promptly.

Closing cash checklist

  • Balance of deposit not covered by mortgage or support scheme.
  • Estimated stamp duty.
  • Solicitor professional fee and VAT.
  • Searches, Land Registry and other outlays.
  • Valuation fee and any surveyor cost.
  • Mortgage protection and home insurance setup.
  • Moving, connection and furnishing costs after closing.

Execution date, closing date and payment date

Date What it means Why it matters
Contract signing The parties sign the sale contract. Important in conveyancing, but not automatically the execution date of every chargeable instrument.
Closing/completion Funds and title complete the purchase. The buyer normally has already transferred stamp duty funds to the solicitor.
Execution of instrument The chargeable written document is executed. The statutory stamp duty clock is measured from execution.
ROS filing and payment The return is filed and authorised payment is made. A stamp certificate issues after the filing/payment requirements are satisfied.

Who is legally responsible?

The accountable person is liable for the duty and responsible for ensuring that the return is filed. In most property purchases, that is the person receiving the property. The buyer can authorise a solicitor to file and pay on their behalf, which is the normal practical route in residential conveyancing.

Using a solicitor does not make the tax someone else’s purchase cost. The buyer should review the completion statement, transfer the requested cleared funds on time and keep the stamp certificate with the property records.

What happens after payment?

  1. The filer completes the Stamp Duty return through ROS.
  2. The payment is authorised using the Stamp Duty payment arrangement.
  3. Revenue processes the return and payment.
  4. The stamp certificate is issued when the requirements are satisfied.
  5. The certificate is retained with the executed instrument and title documentation.

Frequently asked questions

Who actually pays stamp duty?

The buyer is normally responsible, but the solicitor usually handles the filing and payment process from the buyer’s funds.

When should I have the money ready?

You should normally have the stamp duty amount ready as part of the closing funds requested by your solicitor.

What happens if stamp duty is late?

Revenue guidance says late payment can lead to interest, and late filing can create surcharge issues.

Is the stamp duty deadline 30 days or 44 days?

The statutory due date is within 30 days of execution. Revenue’s current administrative practice does not impose interest or surcharge where the return is filed and duty paid within 44 days.

Is stamp duty paid before or after closing?

Buyers normally transfer the money to their solicitor as part of closing funds. The solicitor then files and pays within the required period based on the executed instrument.

Do I receive proof that stamp duty was paid?

A stamp certificate is issued through the e-stamping process when the filing and payment requirements are satisfied. Keep it with the property records.

Sources & references

Back to Stamp Duty Ireland
Stamp Duty Rates Ireland 2026 Current Irish stamp duty rates for residential and non-residential property, with worked examples for common purchase prices. First-Time Buyer Stamp Duty in Ireland What first-time buyers pay in Irish stamp duty and how it fits alongside Help to Buy, the First Home Scheme, deposit and legal costs. Bulk Residential Stamp Duty 15% in Ireland When the higher 15% stamp duty rate can apply to bulk residential property acquisitions in Ireland.

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