Stamp Duty on Shares
Calculate stamp duty at 1% on the transfer of Irish shares and securities with exemptions for small transactions and reorganisations.
Data verified · July 2026
What rate of stamp duty applies to Irish share transfers?
1% of the transfer value — the consideration or the market value, whichever is higher. The duty is computed on that base unless an exemption applies.
Source: Stamp Duties Consolidation Act 1999, Sch 1 (exempt instruments) ; Revenue. · updated 2026
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Everything about Stamp Duty on Shares
📋Overview+
Calculates stamp duty at 1% on the transfer of shares or securities in an Irish company, applying the small-transaction exemption (consideration ≤ €1,000) and group reorganisation relief where flagged.
💡 Best practices
- The small-transaction exemption does not apply if the transfer is part of a larger series of connected transactions — Revenue aggregates them.
- Shares admitted to trading on Euronext Growth (formerly ESM) are exempt from stamp duty regardless of value.
📖User guide+
How to use this calculator
- 1
Enter the transfer value (consideration or market value, whichever is higher).
- 2
Flag whether an exempt reorganisation/group relief applies.
- 3
Read the stamp duty due.
📚Glossary+
- Small transaction exemption
- A share transfer with consideration of €1,000 or less is exempt from stamp duty.
ℹ️Sources & updates+
Last data update
July 14, 2026
Sources and references
Stamp Duties Consolidation Act 1999, Sch 1 (exempt instruments) ; Revenue.
The data in this calculator is updated regularly to reflect the latest official rates. When in doubt, consult the official sources listed above.
FAQ — Stamp Duty on Shares
What rate of stamp duty applies to Irish share transfers?+
1% of the transfer value — the consideration or the market value, whichever is higher. The duty is computed on that base unless an exemption applies.
When is a share transfer exempt from stamp duty?+
Three cases handled or flagged here: transfers with consideration of €1,000 or less (small transaction exemption), exempt group reorganisations, and shares admitted to trading on Euronext Growth, which are exempt regardless of value.
Can I split a sale into slices under €1,000 to stay exempt?+
No — the small-transaction exemption does not apply where the transfer is part of a larger series of connected transactions, because Revenue aggregates them. The exemption is meant for genuinely small one-off transfers.