Stamp Duty

Stamp duty is a tax on instruments, such as a Deed transferring a property, and is payable by the person to whom the transfer is being made. Stamp duty applies to any instrument which is executed in the State, relates to property located in the State or relates to anything to be done in the State.

The administration of stamp duty has changed considerably and there is now mandatory e-Filing for stamp duty returns. Stamp duty returns are filed on the Revenue Online Service (ROS) and Stamp Certificates are issued once the return has been filed and the stamp duty has been paid in full.

OHT provides advice on stamp duty provisions and reliefs. We can assist in claiming reliefs, and in assessing the stamp duty cost of investments or gifts.