Yes. Land lease agreements which comprise a written document are liable for Stamp Duty. It is payable by the lessee (person leasing the land) at a rate of 1% of the annual rent payable under the lease. For example, if the annual rent payable on leased land is €10,000, Stamp Duty of €100 is liable.
The full amount of stamp duty due must be paid within 30 days of the date of execution of the instrument. In practice Revenue allow a further period of 14 days in which to file an e-stamping return and pay the duty. Failure to file and pay within 44 days will result in late filing and interest charges.
In Budget 2015, it was announced that there would be an exemption from stamp duty for leases of 6 years or more, from 1stJanuary. However, this measure is still awaiting EU State Aid approval, and so the requirement to pay 1% stamp duty remains but is likely to be removed in early 2018.