Ireland: New stamp duty relief for listed companies with a market capitalisation below EUR 1 billion
LuxCSD1 informs clients that the Irish Government has introduced a new stamp duty exemption aimed at supporting smaller publicly listed companies as part of the Finance Bill 2025, effective
1 January 2026
Background
The new exemption removes the 1% stamp duty on share transfers for Irish-incorporated companies with a market capitalisation below EUR 1 bn.
This exemption replaces the existing exemption for companies listed on the Euronext Growth Market.
To benefit from the exemption:
- The company must be incorporated in Ireland;
- Shares must be traded on a regulated market, MTF or equivalent third-country market;
- The market capitalisation must be below EUR 1 bn on 1 December of the previous year;
- A notification must be submitted to the Irish Revenue by the issuer or market operator.
Once approved, the exemption applies from 1 January of the following year, or 14 days after notification, whichever is later, until 31 December of that year.
Further information
Clients should refer to the publication of the Finance Bill 2025 on Irish Parliament’s website.
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1. LuxCSD refers to LuxCSD S.A., registered office at 42, Avenue J.F. Kennedy, L-1855 Luxembourg, registered with the Luxembourg Trade and Companies Register under number B-154.449.