Stamp Duties Consolidation Act 1999 section 86B

Market capitalisation

Section 86B provides a temporary stamp duty exemption for transfers of shares and other marketable securities issued by smaller listed companies — broadly those whose market capitalisation is below €1 billion — where the securities are traded on a regulated market, a multilateral trading facility, or an equivalent market outside the European Union.

• Stamp duty does not apply to transfers of stocks or marketable securities where the issuer's market capitalisation is less than €1 billion.
• The securities must be admitted to trading on a regulated market, a multilateral trading facility, or an equivalent market located outside the European Union.
• A valid notification of the market capitalisation must be made to Revenue by either the market operator or the issuing company.
• The exemption applies only to transfers executed up to 31 December 2030.