Is there a late filing penalty and interest if stamp duty is not paid?

If a deed is unstamped or insufficiently stamped the purchaser must pay, in addition to the duty, interest on the unpaid duty 0.0219% for each day where unpaid duty exceeds €30.

If stamp duty return is filed late, the surcharge is

– 5%, which may not exceed €12,695, where the return is filed within two months after the return filing date.

-10%, which may not exceed €63,485, where the return is filed more than two months after the return filing date.